Renewable Electricity Producation Credit

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Form

8835

Department of the Treasury
Internal Revenue Service

Renewable Electricity, Refined Coal,
and Indian Coal Production Credit

OMB No. 1545-1362

2018

Attach to your tax return.
Go to www.irs.gov/Form8835 for instructions and the latest information.
▶

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Attachment
Sequence No. 95
Identifying number

Name(s) shown on return

DRAFT AS OF
August 7, 2018
DO NOT FILE
1a
b
c
d
2a
b
c
d
e
f
g
3
4
5

6
7
8
9
10
11
12
13
14
15
16
17a
b
c
d
e
f
g
18
19
20

21
22

(a)
(b)
(c)
Rate
Column (a) ×
Kilowatt-hours produced
Electricity produced at qualified
($)
Column (b)
and sold (see instructions)
facilities using:
0.024
1a
Wind . . . . . . . .
0.024
Closed-loop biomass . . .
1b
0.024
Geothermal . . . . . .
1c
Add column (c) of lines 1a through 1c and enter here (see instructions)
. . . . . . .
0.012
Open-loop biomass . . .
2a
0.012
Small irrigation power . . .
2b
0.012
Landfill gas . . . . . .
2c
0.012
Trash . . . . . . . .
2d
0.012
Hydropower . . . . . .
2e
0.012
Marine and hydrokinetic renewables 2f
Add column (c) of lines 2a through 2f and enter here (see instructions) . . . . . . . .
Add lines 1d and 2g . . . . . . . . . . . . . . . . . . . . . . . . .
Phaseout adjustment (see instructions) . . . . . . .
$
×
Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . .
Refined coal produced at a qualified refined coal production facility
× $7.03
Tons produced and sold (see instructions) . . . . . .
Phaseout adjustment (see instructions) . . . . . . .
$
×
Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . .
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . .
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . .
Credit before reduction. Add lines 5 and 8 . . . . . . . . . . . . . . . . . .
Reduction for government grants, subsidized financing, and other credits
Total of government grants, proceeds of tax-exempt government obligations, subsidized energy financing,
and any federal tax credits allowed for the project for this and all prior tax years (see instructions) . .
Total of additions to the capital account for the project for this and all prior tax years . . . .
Divide line 12 by line 13. Show as a decimal carried to at least 4 places . . . . . . . .
Multiply line 11 by the smaller of 1/2 or line 14 . . . . . . . . . . . . . . . . .
Subtract line 15 from line 11 . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount from line 16 applicable to wind facilities the construction of which began during 2017
Multiply line 17a by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . .
Enter the amount from line 16 applicable to wind facilities the construction of which began during 2018
Multiply line 17c by 40% (0.40) . . . . . . . . . . . . . . . . . . . . . .
Enter the amount from line 16 applicable to wind facilities the construction of which began during 2019
Multiply line 17e by 60% (0.60) . . . . . . . . . . . . . . . . . . . . . .
Add lines 17b, 17d, and 17f . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 17g from line 16 . . . . . . . . . . . . . . . . . . . . . .
Renewable electricity, refined coal, and Indian coal production credit from partnerships,
S corporations, cooperatives, estates, and trusts (see instructions) . . . . . . . . . .

1d

2g
3
4
5
6
7
8
9
10
11

12
13
14
15
16
17a
17b
17c
17d
17e
17f
17g
18
19

Add lines 18 and 19. Cooperatives, estates, and trusts, go to line 21. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others: For electricity or
refined coal produced during the 4-year period beginning on the date the facility was placed in
service or Indian coal produced, stop here and report the applicable part of this amount on Form
3800, Part III, line 4e. For all other production of electricity or refined coal, stop here and report
the applicable part of this amount on Form 3800, Part III, line 1f (see instructions) . . . . .
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions)

20
21

Cooperatives, estates, and trusts, subtract line 21 from line 20. For electricity or refined coal
produced during the 4-year period beginning on the date the facility was placed in service or
Indian coal produced, report the applicable part of this amount on Form 3800, Part III, line 4e.
For all other production of electricity or refined coal, report the applicable part of this amount on
Form 3800, Part III, line 1f . . . . . . . . . . . . . . . . . . . . . . .

22

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 14954R

.

Form 8835 (2018)