Form 7207 Advanced Manufacturing Production Credit

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Form

7207

Advanced Manufacturing Production Credit

OMB No. 1545-2306

(Rev. January 2024)
Attachment
Department of the Treasury
Go to www.irs.gov/Form7207 for instructions and the latest information.
Sequence No. 207
Internal Revenue Service
Name (as shown on your income tax return)
Identifying number

Part I

Facility Information

TREASURY/IRS
AND OMB USE
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July 25, 2023
DO NOT FILE

1

IRS-issued registration number of the facility:

2

Date the facility was placed in service (MM/DD/YYYY):

3

Address and description of the facility:

4

Location coordinates.

Latitude:

Longitude:

.

Enter a “+” (plus) or “-” (minus) sign in the first box.

.

Enter a “+” (plus) or “-” (minus) sign in the first box.

5

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

.

Yes

No

6

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. See instructions . . . . . . . . . . . .

Yes

No

Part II

.

.

Eligible Components

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.

Solar Energy Components

1

(a)
Eligible component

(b)
Unit

(c)
Credit per unit

(d)
Lines 1a and 1e:
aggregate capacity
(see instructions)

(e)
Amount of credit
(column (c) multiplied
by column (d))

Lines 1b–1d, 1f,
and 1g: number of
units specified in
column (b)

a

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

e Solar module
. . . . . . . . . .
f Torque tube (for solar tracking device) . .
g Structural fastener (for solar tracking device)

.
.
.

.
.
.

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

$ 0.04
$ 12.00
$ 3.00
$ 0.40

$
$
$
$

$ 0.07
$ 0.87
$ 2.28

$
$
$

Wind Energy Components

2
(a)
Eligible component

(b)
Unit

(c)
Credit per unit

(d)
Line 2a: sales price
from Part III

(e)
Amount of credit
(column (c) multiplied
by column (d))

Lines 2b–2f:
aggregate capacity
(see instructions)

a
b
c
d
e
f

Related offshore wind vessel(s) from Part III . .
Blade . . . . . . . . . . . . . . .
Nacelle . . . . . . . . . . . . . .
Tower . . . . . . . . . . . . . . .
Offshore wind foundation which uses a fixed
platform . . . . . . . . . . . . . .
Offshore wind foundation which uses a floating
platform . . . . . . . . . . . . . .

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

For Paperwork Reduction Act Notice, see separate instructions.

10% (0.10)
$ 0.02
$ 0.05
$ 0.03
$ 0.02
$ 0.04
Cat. No. 56400S

$

$
$
$
$
$
$
Form 7207 (Rev. 1-2024)

Page 2

Form 7207 (Rev. 1-2024)

Part II

Eligible Components (continued)

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.

Inverter Components

3
(a)
Eligible component

a
b
c
d
e
f

(b)
Unit

(c)
Credit per unit

(d)
Lines 3a–3f:
aggregate capacity
(see instructions)

(e)
Amount of credit
(column (c) multiplied
by column (d))

TREASURY/IRS
AND OMB USE
ONLY DRAFT
July 25, 2023
DO NOT FILE

Central inverter . . .
Utility inverter . . .
Commercial inverter .
Residential inverter
.
Microinverter
. . .
Distributed wind inverter

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$
$
$
$
$
$

Capacity
expressed on a
per alternating
current watt basis

0.0025
0.015
0.02
0.065
0.11
0.11

$
$
$
$
$
$

Electrode Active Materials

4

(a)
Eligible component

a

Electrode active materials

.

.

.

.

.

.

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.

(b)
Unit

(c)
Credit per unit

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

10% (0.10)

(d)
Costs incurred
(as indicated in
column (b))

(e)
Amount of credit
(column (c) multiplied
by column (d))

$

$

Battery Components

5

(a)
Eligible component

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

(b)
Unit

(c)
Credit per unit

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

$ 35.00
$ 10.00
$ 45.00

(d)
Lines 5a–5c:
aggregate capacity
(see instructions)

(e)
Amount of credit
(column (c) multiplied
by column (d))

$
$
$

Critical Minerals

6

(a)
Eligible component

a

Applicable critical minerals from Part IV .

.

.

.

(b)
Unit

(c)
Credit per unit

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

10% (0.10)

(d)
Line 6a:
amount from Part IV,
line 74

$

(e)
Amount of credit
(column (c) multiplied
by column (d))

$

Advanced Manufacturing Production Credit From Other Entities

7

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

7

$

Advanced Manufacturing Production Credit

8
a

Add amounts in column (e), lines 1 through 7. Estates and trusts, go to line 8b. 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 8b from line 8a. Report this amount on Form 3800, Part III, line 1b

8a $
8b $
8c $
Form 7207 (Rev. 1-2024)

Page 3

Form 7207 (Rev. 1-2024)

Part III

Related Offshore Wind Vessels

Provide information for each produced vessel sold during the current tax year. Attach additional Parts III for additional vessels, if
necessary. After completing the information for all vessels, total the sales prices and enter on Part II, line 2a, column (d). See
instructions.
Name of vessel

Purpose of vessel

New or retrofitted

Official number of
vessel

Sales price

TREASURY/IRS
AND OMB USE
ONLY DRAFT
July 25, 2023
DO NOT FILE

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Total of sales prices on lines 1 through 49
Total of all Parts III. Enter here and on Part II, line 2a, column (d)

New

Retrofitted

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$
$
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$
Form 7207 (Rev. 1-2024)

Page 4

Form 7207 (Rev. 1-2024)

Part IV

Costs of Producing Applicable Critical Minerals in Current Tax Year

For each applicable critical mineral produced and sold by you in the current tax year, enter the costs incurred by
you with respect to the production of such mineral. See instructions.

1
2
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49
50

Aluminum converted from bauxite to a minimum purity of 99% alumina by mass . . . . . . . .
Aluminum purified to a minimum purity of 99.9% aluminum by mass . . . . . . . . . . . .
Antimony converted to antimony trisulfide concentrate with a minimum purity of 90% antimony trisulfide by mass
Antimony purified to a minimum purity of 99.65% antimony by mass . . . . . . . . . . . .
Arsenic purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . .
Barite purified to a minimum purity of 80% barite by mass . . . . . . . . . . . . . . . .
Beryllium converted to copper-beryllium master alloy . . . . . . . . . . . . . . . . .
Beryllium purified to a minimum purity of 99% beryllium by mass . . . . . . . . . . . . .
Bismuth purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . .
Cerium converted to cerium oxide which is purified to a minimum purity of 99.9% cerium oxide by mass
Cerium purified to a minimum purity of 99% cerium by mass . . . . . . . . . . . . . . .
Cesium converted to cesium formate or cesium carbonate . . . . . . . . . . . . . . .
Cesium purified to a minimum purity of 99% cesium by mass
. . . . . . . . . . . . . .
Chromium converted to ferrochromium consisting of not less than 60% chromium by mass
. . . .
Chromium purified to a minimum purity of 99% chromium by mass . . . . . . . . . . . . .
Cobalt converted to cobalt sulfate . . . . . . . . . . . . . . . . . . . . . . . .
Cobalt purified to a minimum purity of 99.6% cobalt by mass
. . . . . . . . . . . . . .
Dysprosium converted to not less than 99% pure dysprosium iron alloy by mass . . . . . . . .
Dysprosium purified to a minimum purity of 99% dysprosium by mass
. . . . . . . . . . .
Erbium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . .
Europium converted to europium oxide which is purified to a minimum purity of 99.9% europium oxide by mass
Europium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . .
Fluorspar converted to fluorspar which is purified to a minimum purity of 97% calcium fluoride by mass
Fluorspar purified to a minimum purity of 99% fluorspar by mass . . . . . . . . . . . . .
Gadolinium converted to gadolinium oxide which is purified to a minimum purity of 99.9% gadolinium oxide by mass
Gadolinium purified to a minimum purity of 99.9% gadolinium by mass . . . . . . . . . . .
Gallium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . .
Germanium converted to germanium tetrachloride . . . . . . . . . . . . . . . . . .
Germanium purified to a minimum purity of 99.99% germanium by mass . . . . . . . . . . .
Graphite purified to a minimum purity of 99.9% graphitic carbon by mass . . . . . . . . . .
Hafnium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . .
Holmium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . .
Indium converted to indium tin oxide . . . . . . . . . . . . . . . . . . . . . . .
Indium converted to indium oxide which is purified to a minimum purity of 99.9% indium oxide by mass
Indium purified to a minimum purity of 99% indium by mass . . . . . . . . . . . . . . .
Iridium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . .
Lanthanum purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . .
Lithium converted to lithium carbonate or lithium hydroxide . . . . . . . . . . . . . . .
Lithium purified to a minimum purity of 99.9% lithium by mass . . . . . . . . . . . . . .
Lutetium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . .
Magnesium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . .
Manganese converted to manganese sulphate . . . . . . . . . . . . . . . . . . .
Manganese purified to a minimum purity of 99.7% manganese by mass . . . . . . . . . . .
Neodymium converted to neodymium-praseodymium oxide which is purified to a minimum purity of 99%
neodymium-praseodymium oxide by mass . . . . . . . . . . . . . . . . . . . . .
Neodymium converted to neodymium oxide which is purified to a minimum purity of 99.5% neodymium
oxide by mass . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Neodymium purified to a minimum purity of 99.9% neodymium by mass . . . . . . . . . . .
Nickel converted to nickel sulphate . . . . . . . . . . . . . . . . . . . . . . .
Nickel purified to a minimum purity of 99% nickel by mass . . . . . . . . . . . . . . .
Niobium converted to ferronibium . . . . . . . . . . . . . . . . . . . . . . . .
Niobium purified to a minimum purity of 99% niobium by mass . . . . . . . . . . . . . .

Costs incurred
(by you in the
production of
applicable critical
minerals)

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

TREASURY/IRS
AND OMB USE
ONLY DRAFT
July 25, 2023
DO NOT FILE

$
$
$
$
$
$
$
Form 7207 (Rev. 1-2024)

Page 5

Form 7207 (Rev. 1-2024)

Part IV

Costs of Producing Applicable Critical Minerals in Current Tax Year (continued)

For each applicable critical mineral produced and sold by you in the current tax year, enter the costs incurred by
you with respect to the production of such mineral. See instructions.

51
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Palladium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . .
Platinum purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . .
Praseodymium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . .
Rhodium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . .
Rubidium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . .
Ruthenium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . .
Samarium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . .
Scandium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . .
Tantalum purified to a minimum purity of 99% by mass
. . . . . . . . . . . . . . . .
Tellurium converted to cadmium telluride . . . . . . . . . . . . . . . . . . . . .
Tellurium purified to a minimum purity of 99% tellurium by mass
. . . . . . . . . . . . .
Terbium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . .
Thulium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . .
Tin purified to a low alpha emitting tin which has a purity of greater than 99.99% by mass . . . . .
Tin purified to a low alpha emitting tin which possesses an alpha emission rate of not greater than 0.01
counts per hour per centimeter square . . . . . . . . . . . . . . . . . . . . . .
Titanium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . .
Tungsten converted to ammonium paratungstate or ferrotungsten . . . . . . . . . . . . .
Vanadium converted to ferrovanadium or vanadium pentoxide . . . . . . . . . . . . . .
Ytterbium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . .
Yttrium converted to yttrium oxide which is purified to a minimum purity of 99.999% yttrium oxide by mass
Yttrium purified to a minimum purity of 99.9% yttrium by mass . . . . . . . . . . . . . .
Zinc purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . .
Zirconium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . .
Total costs. Enter here and on Part II, line 6a, column (d) . . . . . . . . . . . . . . . .

Costs incurred
(by you in the
production of
applicable critical
minerals)

$
$
$
$
$
$
$
$
$
$
$
$
$
$

TREASURY/IRS
AND OMB USE
ONLY DRAFT
July 25, 2023
DO NOT FILE
$
$
$
$
$
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$
$
$
$

Form 7207 (Rev. 1-2024)