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2022

Instructions for Form 8835

Department of the Treasury
Internal Revenue Service

Renewable Electricity Production Credit
Section references are to the Internal Revenue Code
unless otherwise noted.

possessions from qualified energy resources at a qualified
facility.

Future Developments

Partnerships and S corporations must file this form to
claim the credit. All others are generally not required to
complete or file this form if their only source for this credit
is a partnership, S corporation, estate, trust, or
cooperative. Instead, they can report this credit directly on
Form 3800, General Business Credit. The following
exceptions apply.
• You are an estate or trust and the source credit can be
allocated to beneficiaries. For more details, see the
instructions for Form 1041, Schedule K-1, box 13, code J.
• You are a cooperative and the source credit can or
must be allocated to patrons. For more details, see the
instructions for Form 1120-C, Schedule J, line 5c.

For the latest information about developments related to
Form 8835 and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
Form8835.

What’s New

The Inflation Reduction Act (IRA22) made the following
changes.
• The title of Form 8835 was changed to “Renewable
Electricity Production Credit.” The changes on the form
and the instructions are being made to bring Form 8835
into full conformity with IRA22.
• Extended and modified the existing production credit
for applicable renewable energy. Form 8835 will be used
by filers to claim the section 45 credit for existing and new
facilities.
• Solar energy facilities are reinstated as eligible for the
credit.
• Facilities satisfying the Wage and Apprenticeship
Requirements, Domestic Content Bonus Credit Amount,
and Energy Community are eligible to increase the credit.
Line 6 will be used to set apart the amount necessary to
report these specified adjustments.
• IRA22 creates new section 45V for the production of
“qualified clean hydrogen” during a 10-year period starting
on the date when the qualified clean hydrogen facility was
placed in service. For tax year 2022, Form 8835 will be
used by filers claiming the section 45V credit.
• The instructions for qualified clean hydrogen covers
facilities the construction of which begins after August 16,
2022 (IRA22's enactment date).
• Facilities that meet the lifecycle greenhouse gas
emissions rate and the Wage and Apprenticeship
Requirements are eligible to increase the qualified clean
hydrogen credit.
• Reporting the credit rate. Line 8 will be used to claim
the new section 45V qualified clean hydrogen credit and
other special adjustments.
Expired credits. The credit period for refined coal
produced at a qualified refined coal production facility and
the Indian coal produced at a qualified Indian coal
production facility expired after 2021.

General Instructions
Purpose of Form

Use Form 8835 to claim the renewable electricity
production credit. The credit is allowed only for the sale of
electricity produced in the United States or U.S.
Nov 9, 2022

Election To Treat a Qualified Facility as Energy
Property

Section 48(a)(5) provides an irrevocable election to treat
qualified property (described in section 48(a)(5)(D)) that is
part of a qualified investment credit facility (described in
section 48(a)(5)(C)) as energy property eligible for the
investment credit (reported on Form 3468, Investment
Credit) instead of a production credit reportable on this
form. This election applies to a facility:
• That is a qualified facility under section 45(d)(1), (2),
(3), (4), (6), (7), (9), or (11) that is placed in service after
2008 and the construction of which begins before January
1, 2025. See Construction of a Qualified Facility, later; and
• For which no credit has been allowed under section 45;
and
• For which a taxpayer has made an irrevocable election
to treat the facility as energy property.
See Notice 2009-52 and Form 3468 for information on
making the election. Notice 2009-52 is available at
IRS.gov/irb/2009-25_IRB/ar09.html.

Coordination With Department of Treasury
Grants

If a grant is paid under the American Recovery and
Reinvestment Act of 2009, section 1603 grant, for placing
into service specified energy property (described in
section 1603(d)), no production credit under section 45, or
investment credit under section 48, is allowed for the
property for the tax year in which the grant is made or any
subsequent tax year. See section 48(d) for more
information.
You may not partition the basis of property for which a
section 1603 grant was received and claim a production
credit under section 45 or investment credit under section
48 for any part of the basis of that property. However, you
must reduce the basis of the specified energy property by
50% of the amount of the actual section 1603 grant.

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circumstances involving significant national security
concerns, as a result of development delays caused by
the COVID-19 pandemic, and for Offshore and Federal
Land Projects. See Notice 2019-43, Notice 2020-41,
Notice 2021-05, and Notice 2021-41 for more details.
Resources means wind, closed-loop biomass,
open-loop biomass, geothermal energy, solar energy,
municipal solid waste, qualified hydropower production,
and marine and hydrokinetic renewables.

You may have to refigure the investment credit and
recapture all or a portion of it if a section 1603 grant was
made for section 48 property for which a credit was
allowed for progress expenditures before the grant was
made. Recapture is applicable to those amounts
previously included in the qualified basis for an energy
credit, including progress expenditures, that are also the
basis for the section 1603 grant.

How To Figure the Credit

Closed-loop biomass is any organic material from a
plant that is planted exclusively for use at a qualified
facility to produce electricity.

Generally, the credit for electricity produced from qualified
energy resources at a qualified facility during the 10-year
period beginning on the date the facility was originally
placed in service, and sold by you to an unrelated person
during the tax year (see Definitions, later), is:
• 0.3 cents per kilowatt-hour (kWh) for the sale of
electricity produced by you; or
• For 2022, 1/2 of 1.5 cents for open-loop biomass,
landfill gas, trash, hydropower, and marine and
hydrokinetic renewable facilities.

Open-loop biomass is solid, nonhazardous, cellulosic
waste material; lignin material; or agricultural livestock
waste nutrients, as defined in section 45(c)(3). See Notice
2008-60, 2008-30 I.R.B. 178, for rules related to
open-loop biomass, including an expanded definition of a
qualified facility and rules related to sales.
Geothermal energy is energy derived from a
geothermal deposit, as defined by section 613(e)(2).

The credit for electricity produced is proportionately
phased out over a 3-cent range when the reference price
exceeds the 8-cent threshold price. The 0.3 cent credit
rate, the 8-cent threshold price, and the reference price of
fuel used as feedstock are adjusted for inflation. The
reference price and the inflation adjustment factor (IAF)
for each calendar year are published during the year in the
Federal Register. If the reference price is equal to or less
than the threshold price (adjusted by the IAF), there is no
reduction. For electricity produced, if the reference price is
3 cents or more over the adjusted threshold price, there is
no credit; if the reference price is more than the threshold
price, but less than 3 cents over the adjusted threshold
price, there is a phaseout adjustment on line 4.

Municipal solid waste is solid waste, as defined
under paragraph 27 of 42 U.S.C. 6903. Municipal solid
waste doesn't include paper that is commonly recycled
and that has been segregated from other solid waste (as
so defined).
Hydropower production means the incremental
hydropower production for the tax year from any
hydroelectric dam placed in service on or before August 8,
2005, and the hydropower production from any
nonhydroelectric dam described in section 45(c)(8)(C).
Marine and hydrokinetic renewable energy means
energy derived from waves, tides, and currents in oceans,
estuaries, and tidal areas; free-flowing water in rivers,
lakes, and streams; free-flowing water in an irrigation
system, canal, or other man-made channel, including
projects that utilize nonmechanical structures to
accelerate the flow of water for electric power production
purposes; or differentials in ocean temperature (ocean
thermal energy conversion). See section 45(c)(10)(B) for
exceptions.

Credit rates. For calendar year 2022, the effective credit
rate for electricity produced and sold is 2.6 cents per kWh.
The effective credit rate for open-loop biomass, landfill
gas, trash, hydropower, and marine and hydrokinetic
renewables is 1.3 cents per kWh. The credit rate for solar
energy is X.XX.
Example. If the reference price of electricity is 10.0¢
and the adjusted threshold price is 9.0¢, reduce the credit
by 1/3 ((10.0¢ – 9.0¢) ÷ 3¢ = .3333). Enter the line 3 credit
in the first entry space on line 4, .3333 in the second entry
space, and multiply to figure the reduction.

Qualified Facilities

A qualified facility is any of the following facilities owned
by you and used to produce electricity.
• Wind facility placed in service after October 22, 2004,
the construction of which begins before January 1, 2025.
This doesn't include any facility for which any qualified
small wind energy property expenditure (as defined in
section 25D(d)(4)) is used in determining the residential
energy efficient property credit.
• Closed-loop biomass facility placed in service after
October 22, 2004, the construction of which begins before
January 1, 2025.
• Closed-loop biomass facility modified to co-fire with
coal or other biomass (or both), placed in service before
January 1, 2025. The facility will be treated as modified
before January 1, 2025, if the construction of the
modification begins before January 1, 2025. See section
45(d)(2)(A)(ii).
• Closed-loop biomass facility that is a new unit placed in
service after October 3, 2008, in connection with a facility

Definitions
Construction of a Qualified Facility
Two methods can be used to establish that construction of
a qualified facility has begun.
1. Physical Work Test is satisfied when physical
work of a significant nature begins and other requirements
are met.
2. Five Percent Safe Harbor is satisfied when a
taxpayer pays or incurs (within the meaning of
Regulations sections 1.461-1(a)(1) and (2)) five percent or
more of the total cost of the facility and meets certain
other requirements.
The requirements to begin construction have been
extended, and in some cases modified, in certain limited
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described in section 45(d)(2)(A)(i), but only to the extent
of the increased amount of electricity produced at the
facility by reason of the new unit.
• Open-loop biomass facility using cellulosic waste, the
construction of which begins before January 1, 2025.
• Open-loop biomass facility using agricultural livestock
waste nutrients placed in service after October 22, 2004,
the construction of which begins before January 1, 2025,
and the nameplate capacity rating isn't less than 150
kilowatts.
• Open-loop biomass facility that is a new unit placed in
service after October 3, 2008, in connection with a facility
described in section 45(d)(3)(A), but only to the extent of
the increased amount of electricity produced at the facility
by reason of the new unit.
• Geothermal or solar energy facility placed in service
after August 16, 2022, the construction of which begins
before January 1, 2025. The facility doesn't include any
property described in section 48(a)(3), the basis of which
is taken into account by you for purposes of determining
the energy credit under section 48.
• Landfill gas or trash facility using municipal solid waste
placed in service after October 22, 2004, the construction
of which begins before January 1, 2025.
• Hydropower facility producing incremental hydroelectric
production attributable to efficiency improvements or
additions to capacity described in section 45(c)(8)(B)
placed in service after August 8, 2005, that will be treated
as placed in service before January 1, 2025, if the
construction of the improvement or addition begins before
January 1, 2025, and any other facility producing qualified
hydroelectric production described in section 45(c)(8)
placed in service after August 8, 2005, the construction of
which begins before January 1, 2025.
• Marine and hydrokinetic renewable energy facility
placed in service after October 2, 2008, the construction
of which begins before January 1, 2023.

United States and U.S. possessions include the
seabed and subsoil of those submarine areas that are
adjacent to the territorial waters over which the United
States has exclusive rights according to international law.

Who Can Take the Credit

Generally, the owner of the facility is allowed the credit. In
the case of closed-loop biomass facilities modified to
co-fire with coal, other biomass, or both, open-loop
biomass facilities, if the owner isn't the producer of the
electricity, the lessee or the operator of the facility is
eligible for the credit.

Qualified Facility Requirements

In the case of any qualified facility that satisfies the
following requirements below, the amount of the credit
determined shall be equal to such amount multiplied by 5.
• A facility with a maximum output of less than 1
megawatt (as measured in alternating current).
• A facility the construction of which begins prior to the
date that is 60 days after XX. (This date is after the
Secretary publishes guidance with respect to the
requirements of paragraphs (7)(A) and (8) so this date is
currently unknown).

Increased Credit Amount for Qualified Facilities

In the case of any qualified facility that satisfies the
qualified facilities requirements, the amount of the credit
determined shall be equal to such amount multiplied by 5.

Wage and Apprenticeship
Requirements
Prevailing Wage Requirements

The taxpayer will ensure that any laborers and mechanics
employed by the taxpayer or any contractor or
subcontractor in the construction of the production facility
and with respect to any tax year, for any portion of such
tax year, the alteration or repair of such facility, will be
paid wages at rates not less than the prevailing rates for
construction, alteration, or repair of a similar character in
the locality in which such facility is located as most
recently determined by the Secretary of Labor, in
accordance with subchapter IV of chapter 31 of title 40,
United States Code. For purposes of determining an
increased credit amount for a tax year, the requirement is
applied to such tax year in which the alteration or repair of
a qualified facility occurs.

A qualified facility doesn't include a landfill gas facility
using municipal solid waste to produce electricity if the
production from that facility is allowed as a credit under
section 45K.

Credit Period

Eligible electricity production
activity:

Credit period for facilities
placed in service after August
8, 2005 (years from
placed-in-service date):

Wind

10

Closed-loop biomass

10

Open-loop biomass (including
agricultural livestock waste
nutrient facilities)

10

Geothermal

10

Solar

10

Municipal solid waste (including
landfill gas facilities and trash
combustion facilities)

10

Qualified hydropower

10

Marine and hydrokinetic

10

Instructions for Form 8835 (2022)

Apprenticeship Requirements

The taxpayer will ensure that, with respect to the
construction of any qualified, facility, not less than the
applicable percentage of total labor hours of the
construction, alteration, or repair work (including such
work performed by any contractor or subcontractor) with
respect to such facility shall be performed by qualified
apprentices.

Domestic Content Bonus Credit Amount

An additional bonus credit equal to 10% of the amount is
provided for projects that meet a domestic content
requirement that requires that certain steel, iron, and
manufactured products used in the facility were

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the property required to complete the modification to
produce qualified clean hydrogen is placed in service.

domestically produced. The taxpayer needs to certify that
any steel, iron, or manufactured product which is a
component of the qualified facility (upon completion of
construction) was produced in the United States (as
determined under section 661 of title 49, CFR).

Applicable Percentage

The credit in any tax year is calculated at an amount equal
to $0.60 per kilogram (kg) of qualified clean hydrogen
produced by an applicable percentage based on the
resulting lifecycle greenhouse gas emissions as follows.

Energy Community

If a facility is located in an energy community, the credit is
increased by 10% if the project meets the wage and
apprenticeship requirements. Energy community means
(a) a brownfield site; (b) a metropolitan or
non-metropolitan statistical area which has or had any
time during the period beginning in 2010, 0.17% or more
direct employment or 25% or greater local tax revenues
related to the extraction, processing, transport, or storage
of coal, oil, or natural gas; and (c) has an unemployment
rate at or above the national average unemployment rate
for the previous year; or (d) a census tract in which after
December 31, 1999, a coal mine has closed, or after
December 31, 1999, a coal-fired electric generating unit
has been retired or a census tract directly adjoining to any
census tract as described in subsection (d).

Applicable Amount
Kgs of CO2e Produced (per kg of
qualified clean hydrogen)

Applicable
Percentage (%)

Credit (per kg of
qualified clean
hydrogen)

<0.45

100%

$0.60

0.45 to 1.5

33.4%

$0.20

1.5 to 2.5

25%

$0.15

Increased Credit Amount

Facilities satisfying the wage and apprenticeship
requirements are eligible to increase the credit by
multiplying the credit amount by 5.

Clean Hydrogen Production Tax
Credit

In the case of any hydrogen for which an emissions
rate has not been determined, a taxpayer producing such
hydrogen may file a petition with the Secretary of the
Treasury or delegate to determine the emissions rate with
respect to such hydrogen.

This credit is allowed for hydrogen produced after 2022,
effective for facilities the construction of which begins after
the enactment of IRA22 (August 16, 2022) and effective
for modifications made after 2022.

Definitions for Clean Hydrogen

The following definitions apply for qualified clean
hydrogen.

Amount of Credit

The clean hydrogen production credit for any tax year is
adjusted annually for inflation. The applicable amount
starts at $0.60 per kilogram and is adjusted depending on
the level of lifecycle greenhouse gas emissions
associated with the production of the hydrogen. The credit
is calculated by multiplying an applicable amount by the
kilograms of qualified clean hydrogen produced. The
applicable amount ranges from $0.60 to $3.00 per
kilogram if the qualified hydrogen facility meets certain
prevailing wage and apprenticeship requirements,
depending on the lifecycle greenhouse gas emissions
rate. For facilities that do not meet certain prevailing wage
and apprenticeship requirements, the applicable amount
ranges from $0.10 to $0.60 per kilogram of qualified clean
hydrogen produced. The amount of the credit depends on
the carbon-intensiveness of the hydrogen produced and
the taxpayer’s compliance with prevailing wage and
apprenticeship requirements during the qualified facility’s
construction, alteration, or repair.

Lifecycle Greenhouse Gas Emissions has the same
meaning given such term under subparagraph (H) of
section 211(o)(1) of the Clean Air Act.
GREET Model includes emissions through the point of
production (well-to-gate), as determined under the most
recent Greenhouse gases, Regulated Emissions, and
Energy use in Transportation Model (commonly referred
to as the “GREET model”) developed by Argonne National
Laboratory, or a successor model (as determined by the
Secretary).
Qualified Clean Hydrogen means hydrogen that is
produced through a process that results in a lifecycle
greenhouse gas emissions rate of not greater than 4
kilograms of CO2 per kilogram of hydrogen.

Qualified Clean Hydrogen Production Facility

A qualified clean hydrogen facility means a facility owned
by a taxpayer, which produces qualified clean hydrogen,
and the construction of which begins before 2033.

Modification of Existing Facilities

For purposes of the amount of the credit, in the case of
any facility which was originally placed in service before
January 1, 2023, and prior to the modification to produce
qualified clean hydrogen did not produce qualified clean
hydrogen, and after the date such facility was originally
placed in service is modified to produce qualified clean
hydrogen and the amounts paid or incurred with respect
to such modification are properly chargeable to the capital
account of the taxpayer, such facility shall be deemed to
have been originally placed in service as of the date that

Requirements. A facility meets the requirements of a
qualified clean hydrogen production facility if one of the
following is satisfied.
• The construction begins prior to the date that is 60 days
after the Secretary of the Treasury publishes guidance
with respect to the wage and apprenticeship
requirements.
• Meets the prevailing wage and apprenticeship
requirements with respect to the construction, alteration,
or repair of the qualified clean hydrogen facility.
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Line 7

Correction and Penalty Related To Failure To
Satisfy Wage Requirement

This line is reserved for future use.

Rules similar to the rules of section 45(b)(7)(B) will apply.

Line 8

Wage and Apprenticeship Requirements

Enter the amount for claiming the credit from a qualified
clean hydrogen facility. Enter any related IRA22
adjustments to other credits on line 1 or 2. Attach a
statement showing the calculations. Fiscal year filers
attach the statement showing the calculations and write
“FY” in the margin.

Rules similar to the rules of section 45(b)(8) will apply.
No overlap with 45Q credits. No credit will be allowed
with respect to any qualified clean hydrogen produced at
a facility which includes carbon capture equipment for
which a credit is allowed to any taxpayer under section
45Q for the tax year or any prior tax year.

Line 9

Specific Instructions

This line is reserved for future use.

Figure any renewable electricity credit from your trade or
business on lines 1 through 18. Skip lines 1 through 18 if
you are only claiming a credit that was allocated to you
from an S corporation, partnership, cooperative, estate, or
trust.

Line 10

This line is reserved for future use.

Line 12

Enter the sum, for this and all prior tax years (especially
with respect to qualified facilities, the construction of
which began after August 16, 2022), of:
• Grants provided by the United States, a state, or
political subdivision of a state for the project;
• Proceeds of a tax-exempt issue of state or local
government obligations used to provide financing for the
project;
• Total of subsidized energy financing provided directly
or indirectly under a federal, state, or local program
provided for the project; and
• The amount of any federal tax credit allowable for any
property that is part of the project.

Fiscal year taxpayers. If you have sales in 2022 and
2023 and the credit rate on line 1 or 2 (or the phaseout
adjustment on line 4) is different for 2023, make separate
calculations for each line. Use the respective sales, credit
rate, and phaseout adjustment for each calendar year.
Enter the total of the two calculations on the credit rate
line(s) (line 1 or 2) or the phaseout adjustment line(s)
(line 4). Attach the calculations to Form 8835 and write
“FY” in the margin. If you are claiming the section 45V
clean hydrogen credit, use line 8. Use line 6 to report
adjustments to the credit.

Line 1

Line 15

Enter the kilowatt-hours of electricity produced at the
applicable qualified facilities and multiply by the
applicable rate. Fiscal year filers with 2023 sales may
have to refigure line 1 as explained under Fiscal year
taxpayers above.

The amount of the credit will be reduced by 15% if the
facility was placed in service after August 16, 2022.

Line 17a

Only enter on line 17a the amount included on line 16
applicable to wind facilities, the construction of which
began during 2017.

Line 2

Enter the kilowatt-hours of electricity produced and sold at
the applicable qualified facilities and multiply by $0.013.
Fiscal year filers with 2023 sales must figure line 2 as
explained under Fiscal year taxpayers above.

Line 17c

Only enter on line 17c the amount included on line 16
applicable to wind facilities, the construction of which
began during 2018, 2020, or 2021.

Line 4

Calendar year filers enter zero on line 4. Fiscal year filers
with sales in 2023 also enter zero if the published 2023
reference price is equal to or less than the 2023 adjusted
threshold price. See How To Figure the Credit, earlier, to
figure the adjustment.

Only enter on line 17e the amount included on line 16
applicable to wind facilities, the construction of which
began during 2019.

Line 6

Line 19

Line 17e

Enter the amount for all adjustments necessary for the
renewable electricity and/or the section 45V clean
hydrogen credit related to IRA22. Enter any adjustments
related to the credit increase such as the wage and
apprenticeship requirements, domestic content
requirement, energy community, etc. Attach a statement
showing the calculations. Fiscal year filers attach the
statement showing the calculations and write “FY” in the
margin.

Instructions for Form 8835 (2022)

Enter total renewable electricity from:
• Schedule K-1 (Form 1065), Partner’s Share of Income,
Deductions, Credits, etc., box 15 (code P);
• Schedule K-1 (Form 1120-S), Shareholder’s Share of
Income, Deductions, Credits, etc., box 13 (code P);
• Schedule K-1 (Form 1041), Beneficiary’s Share of
Income, Deductions, Credits, etc., box 13 (code J); and
• Form 1099-PATR, Taxable Distributions Received
From Cooperatives, box 12.

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Once made, the election can’t be revoked.

Partnerships and S corporations must always report on
line 19 the above credits related to renewable electricity
production. Also, estates and trusts that can allocate the
source credit to beneficiaries and cooperatives that can
allocate the credit to patrons must always report on line 19
the above credits related to renewable electricity. All other
filers figuring a separate credit on earlier lines must also
report the above credits on line 19. All others not using
earlier lines to figure a separate credit can report the
above credits directly on the applicable line of Form 3800,
Part III, line 1f or line 4e.

Estates and trusts. Allocate the credit on line 20
between the estate or trust and the beneficiaries in the
same proportion as income was allocated and enter the
beneficiaries’ share on line 21.
If the estate or trust is subject to the passive activity
rules, include on line 19 any renewable electricity, refined
coal, and Indian coal production credit from passive
activities disallowed for prior years and carried forward to
this year. Complete Form 8582-CR, Passive Activity
Credit Limitations, to determine the allowed credit that
must be allocated between the estate or trust and the
beneficiaries. For details, see the Instructions for Form
8582-CR.

Line 20

Partnerships that own and produce electricity from
qualified wind facilities should see Rev. Proc. 2007-65,
2007-45 I.R.B. 967, as modified by Announcement
2009-69, 2009-40 I.R.B. 475, for information on how to
allocate the credit. Rev. Proc. 2007-65 is available at
IRS.gov/irb/2007-45_IRB/ar18.html, and Announcement
2009-69 is available at
IRS.gov/irb/2009-40_IRB/ar16.html.

Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue
laws of the United States. You are required to give us the
information. We need it to ensure that you are complying
with these laws and to allow us to figure and collect the
right amount of tax.

Line 21

You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its
instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law. Generally, tax returns and return
information are confidential, as required by section 6103.

Cooperative election to allocate credit to patrons. A
cooperative described in section 1381(a) that is more than
50% owned by agricultural producers or by entities owned
by agricultural producers can elect to allocate any part of
the renewable electricity, refined coal, and Indian coal
production credit among the patrons of the cooperative.
The credit is allocated among the patrons eligible to share
in patronage dividends on the basis of the quantity or
value of business done with or for such patrons for the tax
year.
If the cooperative is subject to the passive activity rules,
include on line 19 any renewable electricity, refined coal,
and Indian coal production credit from passive activities
disallowed for prior years and carried forward to this year.
Complete Form 8810, Corporate Passive Activity Loss
and Credit Limitations, to determine the allowed credits
that can be allocated to patrons. For details, see the
Instructions for Form 8810.
The cooperative is deemed to have made the election
by completing line 21, as applicable. However, the
election isn't effective unless (a) made on a timely filed
return (including extensions), and (b) the organization
designates the apportionment in a written notice mailed to
its patrons during the payment period described in section
1382(d) or on Form 1099-PATR.
If you timely file your return without making an election,
you can still make the election by filing an amended return
within 6 months of the due date of the return (excluding
extensions). Enter “Filed pursuant to section 301.9100-2”
on the amended return.

The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
burden for individual and business taxpayers filing this
form is approved under OMB control number 1545-0074
and 1545-0123 and is included in the estimates shown in
the instructions for their individual and business income
tax return. The estimated burden for all other taxpayers
who file this form is shown below.
Recordkeeping . . . . . . . . . . . . . . . . . . . . .
Learning about the law or the form . . . . . . . .
Preparing and sending the form to the IRS . .

12 hr., 12 min.
2 hr., 52 min.
3 hr., 12 min.

If you have comments concerning the accuracy of
these time estimates or suggestions for making this form
simpler, we would be happy to hear from you. See the
instructions for the tax return with which this form is filed.

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Instructions for Form 8835 (2022)