8835 Renewable Electricity, Refined Coal, and Indian Coal Pro

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Form

8835

Department of the Treasury
Internal Revenue Service

Renewable Electricity Production Credit

OMB No. 1545-1362

2022

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

Attachment
Sequence No. 835
Identifying number

Name(s) shown on return

(a)
(b)
(c)
Complete lines 1 and 2 with respect to
Rate
Column (a) ×
Kilowatt-hours produced
electricity produced at qualified facilities using:
Column (b)
and sold (see instructions) (see inst.)
1a Wind . . . . . . . . . . .
1a
$0.0275
b Closed-loop biomass . . . . . .
1b
$0.0275
c Geothermal . . . . . . . . .
1c
$0.0275
$0.0275
1d
d Solar . . . . . . . . . . .
e Add column (c) of lines 1a through 1d and enter here (see instructions) . . . . . . . . .
2a
$0.0125
2a Open-loop biomass . . . . . .
b Reserved for future use . . . . .
2b
c Landfill gas . . . . . . . . .
2c
$0.0125
d Trash . . . . . . . . . . .
2d
$0.0125
$0.0125
2e
e Hydropower . . . . . . . . .
f Marine and hydrokinetic renewables .
2f
$0.0125
g Add column (c) of lines 2a through 2f and enter here (see instructions) . . . . . . . . . .
3
Add lines 1e and 2g . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Phaseout adjustment (see instructions) . . . . . . . .
$
×
5
Credit before reduction. Subtract line 4 from line 3 . . . . . . . . . . . . . . . .
6
Specified adjustments (see instructions) . . . . . . . . . . . .
6
7
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . .
8
Special adjustments (see instructions) . . . . . . . . . . . . . . . . . . . .
9
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . .
10
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . .
11
Combine lines 5 and 8 . . . . . . . . . . . . . . . . . . . . . . . . .
Reduction for government grants, subsidized financing, and other credits
12
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
(especially with respect to qualified facilities, the construction of which began after August 16, 2022)
(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . .
13
Total of additions to the capital account for the qualified facility for this and all prior tax years . .
14
Divide line 12 by line 13. Show as a decimal carried to at least 4 places . . . . . . . . .
15
Multiply line 5 by the smaller of 1/2 (15% of line 5 for facilities the construction of which began after
August 16, 2022) or line 14 (see instructions) . . . . . . . . . . . . . . . . . .
16
Subtract line 15 from line 11
. . . . . . . . . . . . . . . . . . . . . . .
17a Enter the amount from line 16 applicable to wind facilities, the construction of which began during 2017
b For facilities placed in service after 2021, enter -0-; otherwise, multiply line 17a by 20% (0.20) . .
c Enter the amount from line 16 applicable to wind facilities, the construction of which began during
2018, 2020, or 2021 . . . . . . . . . . . . . . . . . . . . . . . . . .
d For facilities placed in service after 2021, enter -0-; otherwise, multiply line 17c by 40% (0.40) . .
e Enter the amount from line 16 applicable to wind facilities, the construction of which began during 2019
f For facilities placed in service after 2021, enter -0-; otherwise, multiply line 17e by 60% (0.60) . .
g Add lines 17b, 17d, and 17f . . . . . . . . . . . . . . . . . . . . . . . .
18
Subtract line 17g from line 16, and combine the result with any amounts on line 6 . . . . . .
19
Renewable electricity production credit from partnerships, S corporations, cooperatives, estates,
and trusts (see instructions) . . . . . . . . . . . . . . . . . . . . . . . .
20
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) . . . . . . . . . . . . . . .
21
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions)
22
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 .

DRAFT AS OF
December 7, 2022
DO NOT FILE

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 14954R

1e

2g
3
4
5
7
8
9
10
11

12
13
14

.

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

20
21

22
Form 8835 (2022)