Form 7207 Advanced Manufacturing Production Credit

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Form

7207

Advanced Manufacturing Production Credit

OMB No. 1545-0000

(January 2023)
Attachment
Department of the Treasury
Go to www.irs.gov/Form7207 for instructions and the latest information.
Sequence No. 000
Internal Revenue Service
Name (as shown on your income tax return)
Identifying number

DRAFT AS OF
October 12, 2022
DO NOT FILE

Components produced by you in the United States and sold in your trade or business during your tax year to unrelated persons
(unless the election under section 45X(a)(3)(B) has been made). See instructions.
.

Yes

No

Check to indicate whether eligible components include property produced at a facility taken into account for which
a credit under section 48C is being claimed . . . . . . . . . . . . . . . . . . . . . . . .

Yes

No

Check to indicate whether the election under section 45X(a)(3)(B) has been made for this tax year .

(a)
Eligible component

(b)
Unit

.

.

.

.

(d)
Number of units
produced and
sold or, for 2a,
5a, and 7a, sales
price or costs

(c)
Credit per unit

(e)
Amount of credit
(column (c) x
column (d))

Solar Energy Components

1
a

Thin film photovoltaic cell or crystalline photovoltaic
cell . . . . . . . . . . . . . . . .
b Photovoltaic wafer . . . . . . . . . . .
c Solar grade polysilicon . . . . . . . . .
d Polymeric backsheet . . . . . . . . . .
e

Solar module

.

.

.

.

.

.

.

.

.

.

.

.

Capacity in direct
current watts
Square meter
Kilogram
Square meter
Capacity in direct
current watts

$ 0.04
$ 12.00
$ 3.00
$ 0.40
$ 0.07

Wind Energy Components

2
a
b
c
d
e
f

Related offshore wind vessel . . . .
Blade . . . . . . . . . . . .
Nacelle . . . . . . . . . . .
Tower . . . . . . . . . . . .
Offshore wind foundation which uses
platform . . . . . . . . . . .
Offshore wind foundation which uses a
platform . . . . . . . . . . .

. . .
. . .
. . .
. . .
a fixed
. . .
floating
. . .

Sales price of vessel
Total rated capacity
(expressed on a
per watt basis) of
the completed wind
turbine for which
such component
is designed

10% (0.10)
$ 0.02
$ 0.05
$ 0.03

$

$ 0.02
$ 0.04

Torque Tube and Structural Fastener Components

3
a Torque tube . . .
b Structural fastener .

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

Central inverter . . . . . . . . .
Utility inverter . . . . . . . . .
Commercial inverter . . . . . . .
Residential inverter
. . . . . . .
Microinverter or distributed wind inverter

.
.
.
.
.

.
.
.
.
.

Kilogram
Kilogram

.
.

$ 0.87
$ 2.28

Inverter Components

4
a
b
c
d
e

.
.
.
.
.

$
$
$
$
$

Capacity
expressed on a
per alternating
current watt basis

0.0025
0.015
0.02
0.065
0.11

Electrode Active Materials

5

a

Electrode active materials

.

.

.

.

.

.

.

.

Costs incurred by
taxpayer with
respect to the
production of
electrode active
materials

For Paperwork Reduction Act Notice, see separate instructions.

10% (0.10)
Cat. No. 56400S

$
Form 7207 (1-2023)

Page 2

Form 7207 (1-2023)

(a)
Eligible component

(b)
Unit

(c)
Credit per unit

(d)
Number of units
produced and
sold or, for 2a,
5a, and 7a, sales
price or costs

(e)
Amount of credit
(column (c) x
column (d))

DRAFT AS OF
October 12, 2022
DO NOT FILE
Battery Components

6

a Battery cell . . . . . . . . . . . . .
b Battery module which uses battery cells . . . .
c Battery module which does not use battery cells .

Capacity
expressed on a
kilowatt-hour basis
(limitations apply;
see instructions)

$ 35.00
$ 10.00
$ 45.00

Critical Minerals

7

a

Applicable critical minerals .

.

.

.

.

.

.

.

Costs incurred by
taxpayer with
respect to the
production of such
minerals

10% (0.10)

$

Advanced Manufacturing Production Credit From Other Entities

8

Advanced manufacturing production credit from partnerships, S corporations, estates, and trusts

.

8

Advanced Manufacturing Production Credit

9
a

Add amounts in column (e), lines 1 through 8. Estates and trusts, go to line 9b. Partnerships and
S corporations, stop here and report this amount on Schedule K. All others, stop here and report this
amount on Form 3800, Part III, line 1b . . . . . . . . . . . . . . . . . . . . .
b Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . . . .
c Estates and trusts, subtract line 9b from line 9a. Report this amount on Form 3800, Part III, line 1b .

9a
9b
9c
Form 7207 (1-2023)