7213 Nuclear Power Production Credits

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7213

Nuclear Power Production Credit

Department of the Treasury
Internal Revenue Service

Attach to your tax return.
Go to www.irs.gov/Form7213 for instructions and the latest information.

Form

OMB No. 1545-XXXX

Name(s) shown on return

Part I

2023

Attachment
Sequence No. 213
Identifying number

Credit for Production From Advanced Nuclear Power Facilities, Section 45J

TREASURY/IRS
AND OMB USE
ONLY DRAFT
September 27, 2023
DO NOT FILE
Section 1: Facility information
A

Name or description of nuclear facility:

B

i

Location of facility, including coordinates (latitude and longitude).
Address of facility (if applicable):

ii

Coordinates (if applicable). Latitude:

Longitude:

.

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

.

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

C
D
E
F

Construction start date (MM/DD/YYYY):
/
Date facility was placed in service (MM/DD/YYYY):
Facility nameplate capacity:
Facility nameplate capacity allocated to you:

G

Date of acceptance letter from the IRS under Notice 2023-24, section 6.05 (MM/DD/YYYY):
copy of letter)

H

Eligible project partner under section 45J(e)(2)(B) (eligible project partners attach
section 45J(e) Election Statement)
Yes
No
Is the facility owned through an organization that has made a valid section 761(a) election?

I

Check one:

/

/

/

/

/

(attach

Owner of facility

Section 2: Production from advanced nuclear power facilities credit calculation
1

Portion of the National Megawatt Capacity Limitation (NMCL) allocated
to you . . . . . . . . . . . . . . . . . . . . . .
1
MW
2
Facility nameplate capacity . . . . . . . . . . . . . . .
2
MW
3
Divide line 1 by line 2 . . . . . . . . . . . . . . . . .
3
%
4
Kilowatt hours of electricity produced and sold to unrelated persons
during 2023 . . . . . . . . . . . . . . . . . . . .
4
kWh
5
Tentative credit:
a Qualifying electricity production. Multiply line 3 by line 4 . . . . .
5a
kWh
b Multiply kWh on line 5a by $0.018 . . . . . . . . . . . . .
5b
6
Annual limitation for credit:
6a
a Divide line 1 by 1,000 . . . . . . . . . . . . . . . . .
MW
b Multiply line 6a by $125,000,000 . . . . . . . . . . . . .
6b
7
Smaller of line 5b or 6b . . . . . . . . . . . . . . . . . . . . . . . . .
8
Credit for production from advanced nuclear power facilities from partnerships, S corporations,
estates, and trusts . . . . . . . . . . . . . . . . . . . . . . . . . . .
9

10
11

Total of lines 7 and 8. Estates and trusts, go to line 10. Partnerships and S corporations, stop here
and report this amount on Schedule K. All others, stop here and enter this amount on Form 3800,
Part III, line 1cc . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount allocated to beneficiaries of the estate or trust . . . . . . . . . . . . . . .
Estates and trusts, subtract line 10 from line 9. Report this amount on Form 3800, Part III, line 1cc

For Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 56407R

7
8

9
10
11
Form 7213 (2023)

Page 2

Form 7213 (2023)

Part II

Zero-Emission Nuclear Power Production Credit, Section 45U
Complete Part II only if the facility was placed in service prior to August 16, 2022.

Section 1: Facility information
A

IRS-issued registration number for the facility:

B

Name or description of qualified nuclear power facility:

TREASURY/IRS
AND OMB USE
ONLY DRAFT
September 27, 2023
DO NOT FILE
C

i

Location of facility, including coordinates (latitude and longitude).
Address of facility (if applicable):

ii

Coordinates (if applicable). Latitude:

Longitude:

.

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

D

i

E

Active construction permit or license number from the Nuclear Regulatory Commission
permit or license)

Facility nameplate capacity:

ii

.

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

Facility nameplate capacity allocated to you:

(attach copy of

Section 2: Zero-emission nuclear power production credit calculation
1
2
3
4

5
6

7
8
9
10
11
12
13

14
15

1
Kilowatt hours of electricity produced and sold at facility during tax year
kWh
Rate . . . . . . . . . . . . . . . . . . . . . .
2
$0.003
Multiply line 1 by line 2 . . . . . . . . . . . . . . . . . . . . . . . . .
3
Gross receipts from electricity produced and sold by the facility to
unrelated persons during the tax year, including amounts received with
respect to the facility from a zero-emission credit program
. . . .
4
Amount of zero-emission credit . . . . . . . . . . . . .
5
If the zero-emission credits on line 5 are reduced with respect to the
zero-emission power production credit, subtract line 5 from line 4. If
not, enter the amount on line 4 . . . . . . . . . . . . . .
6
Multiply line 1 by $0.025 . . . . . . . . . . . . . . . .
7
Subtract line 7 from line 6. If zero or less, enter -0- . . . . . . .
8
Enter the smaller of line 3 or 16% (0.16) of line 8 . . . . . . . . . . . . . . . . .
9
Subtract line 9 from line 3 . . . . . . . . . . . . . . . . . . . . . . . .
10
Increased credit amount for qualified facilities. If you qualify, multiply the amount on line 10 by 5.0.
Otherwise, enter the amount from line 10. See instructions . . . . . . . . . . . . .
11
Credit for production from zero-emission nuclear power facilities from partnerships, S corporations,
estates, and trusts . . . . . . . . . . . . . . . . . . . . . . . . . . .
12
Total of lines 11 and 12. Estates and trusts, go to line 14. 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 1u . . . . . . . . . . . . . . . . . . . . . . . . . .
13
14
Amount allocated to beneficiaries of the estate or trust . . . . . . . . . . . . . . .
Estates and trusts, subtract line 14 from line 13. Report this amount on Form 3800, Part III, line 1u
15

Form 7213 (2023)