Form 8835 Renewable Electricity and Refined Coal Production Credit

Form

8835

Department of the Treasury
Internal Revenue Service

Renewable Electricity, Refined Coal,
and Indian Coal Production Credit

OMB No. 1545-1362

Attach to your tax return.
Information about Form 8835 and its separate instructions is at www.irs.gov/form8835.
▶

▶

Identifying number

Name(s) shown on return

Part I

Electricity Produced at Qualified Facilities Placed in Service Before October 23, 2004

1
2
3

Kilowatt-hours produced and sold (see instructions) . . .
$
Phaseout adjustment (see instructions) . . . . . . .
Credit before reduction. Subtract line 2 from line 1 . . . . . . . . . .
Reduction for government grants, subsidized financing, and other credits:

4

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) . . .

5
6
7
8
9

Total of additions to the capital account for the project for this and all prior tax years . . . .
Divide line 4 by line 5. Show as a decimal carried to at least 4 places . . . . . . . . .
Multiply line 3 by line 6 . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 7 from line 3 . . . . . . . . . . . . . . . . . . . . . . .
Part I renewable electricity production credit from partnerships, S corporations, cooperatives,
estates, and trusts . . . . . . . . . . . . . . . . . . . . . . . . . .

10

Add lines 8 and 9. Cooperatives, estates, and trusts, go to line 11. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and report
this amount on Form 3800, line 1f (see instructions) . . . . . . . . . . . . . . .
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11
12

.

× 0.023
×
. . . .

Cooperatives, estates, and trusts, subtract line 11 from line 10. Report this amount on Form 3800, line
1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part II

13
a
b
c
d
e

a
b
c
d
e
f
g

15
16
17
18
19
20
21
22
23

1
2
3

4
5
6
7
8

.

9

10
11
12

Electricity and Refined Coal Produced at Qualified Facilities Placed in Service After
October 22, 2004 (After October 2, 2008, for Electricity Produced From Marine and Hydrokinetic
Renewables), and Indian Coal Produced at Facilities Placed in Service After August 8, 2005

(a)
(b)
Kilowatt-hours produced
Electricity produced at qualified
Rate
and sold (see instructions)
facilities using:
Wind . . . . . . . .
13a
0.023
Closed-loop biomass . . .
13b
0.023
Geothermal . . . . . .
13c
0.023
Solar . . . . . . . .
13d
0.023
Add column (c) of lines 13a through 13d and enter here (see instructions) .

(c)
Column (a) ×
Column (b)

.

.

(a)
Kilowatt-hours produced
and sold (see instructions)

14

2013

Attachment
Sequence No. 95

(b)
Electricity produced at qualified
Rate
facilities using:
Open-loop biomass . . .
14a
0.011
Small irrigation power . . .
14b
0.011
Landfill gas . . . . . .
14c
0.011
Trash . . . . . . . .
14d
0.011
0.011
Hydropower . . . . . .
14e
Marine and hydrokinetic
renewables . . . . . .
14f
0.011
Add column (c) of lines 14a through 14f and enter here (see instructions)
Add lines 13e and 14g . . . . . . . . . . . . . . . .
$
Phaseout adjustment (see instructions) . . . . . . .
Subtract line 16 from line 15
. . . . . . . . . . . . . .
Refined coal produced at a qualified refined coal production facility
Tons produced and sold (see instructions) . . . . . .
$
Phaseout adjustment (see instructions) . . . . . . .
Subtract line 19 from line 18
. . . . . . . . . . . . . .
Reserved . . . . . . . . . . . . . . . . . . . . .
Indian coal produced at a qualified Indian coal production facility
Tons produced and sold (see instructions) . . . . . .
Credit before reduction. Add lines 17, 20, and 22 . . . . . . . .

For Paperwork Reduction Act Notice, see separate instructions.

.

.

.

.

13e

.
.

.
.

.

.

14g
15
16
17

.

(c)
Column (a) ×
Column (b)

.
.

.
.

.
.

.
.

.

.

.

.

. .
. .
×
. .

18
19
20
21

.

.

.

.

× $6.590
×
. . . .

.

.

.

.

.

.

.

.

.

× $2.308
. . . .

.

Cat. No. 14954R

.

.

22
23
Form 8835 (2013)

Form 8835 (2013)

Part II

Page

2

Electricity and Refined Coal Produced at Qualified Facilities Placed in Service After
October 22, 2004 (After October 2, 2008, for Electricity Produced From Marine and Hydrokinetic
Renewables), and Indian Coal Produced at Facilities Placed in Service After August 8, 2005 (continued)

Reduction for government grants, subsidized financing, and other credits:
24

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) . . .

25
26
27
28
29

Total of additions to the capital account for the project for this and all prior tax years . . . .
Divide line 24 by line 25. Show as a decimal carried to at least 4 places . . . . . . . .
Multiply line 23 by the smaller of 1/2 or line 26 . . . . . . . . . . . . . . . . .
Subtract line 27 from line 23
. . . . . . . . . . . . . . . . . . . . . .
Part II renewable electricity, refined coal, and Indian coal production credit from partnerships,
S corporations, cooperatives, estates, and trusts . . . . . . . . . . . . . . . .

30

31
32

24
25
26
27
28

.

29

Add lines 28 and 29. Cooperatives, estates, and trusts, go to line 31. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others: For electricity, refined
coal, or Indian coal produced during the 4-year period beginning on the date the facility was
placed in service, stop here and report the applicable part of this amount on Form 3800, line 4e.
For all other production of electricity, refined coal, or Indian coal, stop here and report the
applicable part of this amount on Form 3800, line 1f (see instructions) . . . . . . . . .
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions)

30
31

Cooperatives, estates, and trusts, subtract line 31 from line 30. For electricity, refined coal, or Indian
coal produced during the 4-year period beginning on the date the facility was placed in service, report
the applicable part of this amount on Form 3800, line 4e. For all other production of electricity, refined
coal, or Indian coal, report the applicable part of this amount on Form 3800, line 1f . . . . . .

32
Form

8835

(2013)