8835 Instructions for Form 8835

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.

Future Developments

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
Inflation Reduction Act of 2022 (IRA 2022). IRA 2022
made several changes to renewable electricity production
credits.
• 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 placed in service after 2021 are
reinstated as eligible for the credit.
• Facilities satisfying the Wage and Apprenticeship
requirements, Domestic Content Bonus Credit Amount
requirements, and Energy Community requirements are
eligible to increase the credit. Line 6 will be used to set
apart the amount necessary to report these specified
adjustments.
• Created new section 45V for the production of “qualified
clean hydrogen” during a 10-year period starting on the
date when the qualified clean hydrogen production 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 cover
facilities the construction of which begins after August 16,
2022.
• Facilities that meet the lifecycle greenhouse gas
emissions rate and the Wage and Apprenticeship
requirements are eligible to increase the qualified clean
hydrogen credit.
• Line 8 will be used to claim the new section 45V clean
hydrogen credit and other special adjustments.
Expired credits. The credit period for refined coal
produced at a refined coal production facility and the
Indian coal produced at an Indian coal production facility
expired after 2021. Accordingly, the title of Form 8835 has
been changed to “Renewable Electricity Production
Credit.”

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. territories
from qualified energy resources at a qualified facility.
Feb 3, 2023

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.

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 2025.
See Construction of a Qualified Facility, later;
• 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.
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

Cat. No. 55349M

In establishing the beginning of construction under
either method, taxpayers must demonstrate either
continuous construction or continuous efforts towards
placing the facility in service. A taxpayer that places a
qualified facility in service no more than four calendar
years after the calendar year during which construction of
the qualified facility began will be deemed to have
satisfied this requirement. See Notice 2016-31 for more
details.

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

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
• 1/2 of 1.5 cents for open-loop biomass, landfill gas,
trash, hydropower, and marine and hydrokinetic
renewable facilities.

Certain facilities may qualify for a longer period in
which they must be placed in service due to significant
national security concerns, developmental delays caused
by the COVID-19 pandemic, or 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.

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 and the 8-cent threshold price 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.

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

Credit rates. For calendar year 2022, the effective credit
rate for electricity produced and sold is 2.6 cents per kWh
(or 2.75 cents per kWh for qualified facilities placed in
service after 2021). The effective credit rate for open-loop
biomass, landfill gas, trash, hydropower, and marine and
hydrokinetic renewables is 1.3 cents per kWh (or 1.25
cents per kWh for qualified facilities placed in service after
2021). See Announcement 2022-23. The credit rate for
solar energy facilities placed in service after 2021 is 2.75
cents per kWh.

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).

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.

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.

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.

Qualified Facilities

Note. IRA22 generally provides that the amendments to
section 45 apply to facilities placed in service after 2021.
See section 13101(k) of P.L. 117-169.
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
-2-

Instructions for Form 8835 (2022)

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
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 2021, 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, 2025.

Credit Period

Eligible electricity production
activity:
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

United States and U.S. territories 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, and 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.

Increased Credit Amount for Qualified Facilities

In the case of any qualified facility that satisfies one of the
following requirements below, the amount of the credit
determined will 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
January 29, 2023. See Notice 2022-61.
• A facility which satisfies the prevailing wage and
apprenticeship requirements.

Wage and Apprenticeship
Requirements
Prevailing Wage Requirements

Increased credit amounts are available for taxpayers
satisfying certain prevailing wage requirements. To meet
the prevailing wage requirements with respect to any
qualified facility, a taxpayer must ensure that any laborers
and mechanics employed by the taxpayer or any
contractor or subcontractor in:
• The construction of such facility, and
• The alteration or repair of such facility (with respect to
any tax year, for any portion of such tax year that is within
the 10-year period beginning on the date the qualified
facility is originally placed in service), are paid wages at
rates not less than the prevailing rates for construction,
alteration, or repair of a similar character in the locality in

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.

Instructions for Form 8835 (2022)

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

-3-

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. Section
45(b)(7)(B) provides correction and penalty mechanisms
for a taxpayer's failure to satisfy the requirements under
section 45(b)(7)(A). See Notice 2022-61 for additional
guidance with respect to prevailing wage rate
requirements.

to the extraction, processing, transport, or storage of coal,
oil, or natural gas, and has an unemployment rate at or
above the national average unemployment rate for the
previous year; or (c) a census tract in which after
December 31, 1999, a coal mine has closed, or after
December 31, 2009, a coal-fired electric generating unit
has been retired, or a census tract directly adjoining to
any census tract as described in subsection (c).

Apprenticeship Requirements

Clean Hydrogen Production Credit

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.

To meet the apprenticeship requirements taxpayers must
ensure that, with respect to the construction of any
qualified facility, not less than the applicable percentage
of the total labor hours of the construction, alteration, or
repair work (including such work performed by any
contractor or subcontractor) with respect to such facility is,
subject to section 45(b)(8)(B), performed by qualified
apprentices (Apprenticeship Labor Hour Requirements).
The applicable percentage is:
• 10% in the case of a qualified facility the construction of
which begins before 2023.
• 12.5% in the case of a qualified facility the construction
of which begins after 2022, and before 2024.
• 15% in the case of a qualified facility the construction of
which begins after 2023.

Who Can Take the Credit

To qualify for the credit, the clean hydrogen must be
produced in either the United States (as defined in section
638(1)) or a possession of the United States (as defined in
section 638(2)), in the ordinary course of a trade or
business of the taxpayer, for sale or use. Additionally, the
production and sale or use of such clean hydrogen must
be verified by an unrelated party.

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 clean hydrogen production 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 $0.12 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.

See Notice 2022-61 for guidance with respect to
apprenticeship requirements.
Beginning of construction. A facility must meet the
prevailing wage and apprenticeship requirements to
receive the increased credit or deduction amounts under
section 45 if construction of the facility begins on or after
the date 60 days after the Secretary publishes guidance
with respect to the prevailing wage and apprenticeship
requirements.
Establishing beginning of construction. A taxpayer
may use to establish that construction of a facility begins:
• By starting physical work of a significant nature
(Physical Work Test), and
• By paying or incurring five percent or more of the total
cost of the facility (Five Percent Safe Harbor).
See Notice 2022-61 for more information.

Domestic Content Bonus Credit Amount

For qualified facilities placed in service after 2022, 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
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).

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 capital
account of the taxpayer, such facility shall be deemed to
have been originally placed in service as of the date that
the property required to complete the modification to
produce qualified clean hydrogen is placed in service.

Energy Community

For qualified facilities placed in service after 2022, if a
facility is located in an energy community, the credit is
increased by 10%. Energy community means (a) a
brownfield site; (b) a metropolitan or non-metropolitan
statistical area which has or had at any time during the
period beginning in 2010, 0.17% or more direct
employment or 25% or greater local tax revenues related

Applicable Percentage

The credit in any tax year is calculated at an amount equal
to $0.60 per kilogram (kg) of qualified clean hydrogen
-4-

Instructions for Form 8835 (2022)

Specific Instructions

produced by an applicable percentage based on the
resulting lifecycle greenhouse gas emissions as follows.

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.

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

2.5 to 4.0

20%

$0.12

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 (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.

The $0.60 amount is adjusted by multiplying the
amount by the inflation adjustment factor for the calendar
year in which the qualified clean hydrogen is produced. If
this adjusted amount is not a multiple of 0.1 cent, the
amount must be rounded to the nearest multiple of 0.1
cent.

Line 1

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.

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.

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.
• The prevailing wage and apprenticeship requirements
with respect to the construction, alteration, or repair of the
qualified clean hydrogen facility are met.

Line 2

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

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.

Definitions for Clean Hydrogen

The following definitions apply for qualified clean
hydrogen.
Lifecycle greenhouse gas emissions has the same
meaning given such term under subparagraph (H) of
section 211(o)(1) of the Clean Air Act.

Line 6

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.

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 CO2e 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.

Line 7

This line is reserved for future use.

Wage Requirements

See Prevailing Wage Requirements and Notice 2022-61
for more information.

Line 8

Enter the amount for claiming the credit from a qualified
clean hydrogen production 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.

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.

Instructions for Form 8835 (2022)

-5-

Line 9

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.

This line is reserved for future use.

Line 10

This line is reserved for future use.

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.

Line 12

Enter the sum for this and all prior tax years 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;
• The amount of any federal tax credit allowable for any
property that is part of the project, and
• With respect to qualified facilities, the construction of
which began after August 16, 2022, enter the proceeds of
a tax-exempt issue of state or local government
obligations used to provide financing for the qualified
facility.

Line 21
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 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.
Once made, the election can’t be revoked.

Line 15

For qualified facilities, the construction of which began
after August 16, 2022, enter the amount which is a
product of the amount of the credit (line 5) and the smaller
of 15% or line 14.

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 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 17e

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

Line 19

Enter total renewable electricity production credits 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.

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.

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
production. All other filers figuring a separate credit on

Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue
-6-

Instructions for Form 8835 (2022)

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.
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.
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

Instructions for Form 8835 (2022)

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.

-7-