7213 Instructions for Form 7213, Nuclear Power Production Cre

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2023

Instructions for Form 7213

Department of the Treasury
Internal Revenue Service

Nuclear Power Production Credit

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Section references are to the Internal Revenue Code
unless otherwise noted.

Transfer Zero-Emission Nuclear Power Production Credit
Under Section 6418, later.

Future Developments

General Instructions

For the latest information about developments related to
Form 7213 and its instructions, such as legislation
enacted after they were published, go to IRS.gov/Form
7213.

What’s New

Credit for production of electricity from advanced nuclear power facilities. Section 45J was enacted by
section 1306 of the Energy Policy Act of 2005, Public Law
109-58, Title XIII, section 1306. The credit is allowed only
for qualifying electricity that the taxpayer produces and
sells to an unrelated person. Part I of new Form 7213 is
used to claim the credit under section 45J. For more
information about the credit for electricity produced from
advanced nuclear power facilities, see section 45J and
Notice 2023-24.
Credit for zero-emission nuclear power production.
The Inflation Reduction Act of 2022 (IRA 2022) created
Section 45U, the zero-emission nuclear power production
credit, for electricity produced at a qualified nuclear power
facility and sold by the taxpayer to an unrelated person in
tax years beginning after December 31, 2023, and before
January 1, 2033. Part II of new Form 7213 is used to claim
the credit. The credit is effective for tax years beginning
after 2023. For more information about the zero-emission
nuclear power production credit, see section 45U and
Notice 2022-49.

!

CAUTION

A facility that is an advanced nuclear power facility
as defined in section 45J(d)(1) is not a qualified
nuclear facility under section 45U.

Transfer of section 45J credit by qualified public entities. Section 45J(e) permits a qualified public entity to
elect to transfer all or a portion of its section 45J credit to
an eligible project partner. See Transfer of Credit by
Qualified Public Entities, later.
Elective payment for zero-emission nuclear power
production credit under section 6417. If you are an
applicable entity, you may elect to treat the zero-emission
nuclear power production credit with respect to a qualified
nuclear power facility as a payment of taxes under section
6417. See Elective Payment for Zero-Emission Nuclear
Power Production Credit Under Section 6417, later.
Transfer a zero-emission nuclear power production
credit under section 6418. If you are an eligible
taxpayer, including an S corporation or a partnership, you
may elect to transfer the zero-emission nuclear power
production credit with respect to a qualified facility (or
portion thereof) under section 6418. See Election To
Nov 3, 2023

Purpose of Form

Use Form 7213 to claim a nuclear power production
credit. Part I of the form is the credit for production from
advanced nuclear power facilities under section 45J. For
purposes of this section, electricity will be treated as sold
to an unrelated person if the ultimate purchasers of the
electricity are not related to the person that produces the
electricity. To claim the section 45J credit, you must attach
a copy of the acceptance letter from the IRS described in
Notice 2023-24, section 6.05.
Part II of the form is the zero-emission nuclear power
production credit under section 45U. To claim the section
45U credit, you must attach a copy of the permit or license
number from the Nuclear Regulatory Commission.
Section 45U is effective for electricity produced and sold
after December 31, 2023.

Who Must File

You must file a separate Form 7213 for each advanced
nuclear power facility or each qualified nuclear power
facility. Taxpayers, partnerships, S corporations, estates,
or trusts that own and operate an advanced nuclear power
facility or a qualified nuclear power facility must file a
separate Form 7213. All others are generally not required
to complete or file this form if their only source for any
section 45J or section 45U nuclear power production
credit is a partnership, S corporation, estate, or trust.
Instead, they can report this credit directly on Form 3800,
General Business Credit. This does not apply to estates or
trusts in which the source credit can be allocated to
beneficiaries.

Credit for the Production of Electricity
From Advanced Nuclear Power
Facilities, Section 45J
Definitions—Section 45J
Advanced nuclear power facility is (a) any nuclear
facility, the reactor design for which is approved by the
Nuclear Regulatory Commission (NRC) after December
31, 1993 (and such design or a substantially similar
design of comparable capacity was not approved on or
before that date), (b) that is owned by the taxpayer, and
(c) uses nuclear energy to produce electricity.
Credit amount is the lesser of the tentative credit for the
facility for the tax year multiplied by the taxpayer's credit
percentage or $125,000,000 per 1,000 megawatts of the
facility limitation that is allocated to the taxpayer.

Cat. No. 93876O

Credit Determination for Partnerships and S
Corporations

Eligible project partner is any person who (a) is
responsible for, or participates in, the design or
construction of the advanced nuclear power facility to
which the credit relates; (b) participates in the provision of
the nuclear steam supply system to such facility; (c)
participates in the provision of nuclear fuel to such facility;
(d) is a financial institution providing financing for the
construction or operation of such facility; or (e) has an
ownership in such facility.

If a facility is owned by a partnership or an S corporation,
the partnership or the S corporation, and not the partners
or shareholders, is treated as the taxpayer that owns the
facility. The credit must be allocated to the partners or
shareholders in accordance with Regulations section
1.704-1(b)(4)(ii) or 1.1366-1(a)(2)(v), respectively. If the
facility is owned through an organization that has made a
valid election under section 761(a), each member’s
undivided ownership share in the facility will be treated as
a separate facility owned by such member.

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Facility limitation or portion of the facility limitation
means the amount of the unutilized national megawatt
capacity limitation (NMCL) allocated to a qualified facility
by the IRS. If only one taxpayer owns a direct interest in a
qualified facility, the entire facility limitation is allocated to
such taxpayer. If more than one taxpayer owns a direct
interest in a qualified facility, each taxpayer’s undivided
ownership share in the qualified facility will be treated as a
separate qualified facility owned by such taxpayer. See
Notice 2023-24 for procedures for applying for unutilized
NMCL.

Sale of Electricity to Unrelated Person

The credit is allowed only for qualifying electricity that the
taxpayer produces and sells to an unrelated person, as
defined in section 45(e)(4). For purposes of section 45J,
electricity will be treated as sold to an unrelated person if
the ultimate purchaser of the electricity is not related to the
person that produces the electricity. The requirement of a
sale to an unrelated person will be treated as satisfied if
the producer sells the electricity to a related person for
resale by the related person to a person that is not related
to the producer.

National megawatt capacity limitation (NMCL) is the
amount of megawatts allocated by the Secretary of the
Treasury and may not exceed 6,000 megawatts.

Qualifying electricity is kilowatt hours of electricity that
a taxpayer produces and sells to an unrelated person, as
defined under section 45(a)(4), during the tax year.
Electricity will be treated as sold to an unrelated person if
the ultimate purchaser of the electricity is not related to the
person that produces the electricity.

Grants, Tax-Exempt Bond Proceeds, Subsidized
Energy Financing, and Other Credits
The amount of the section 45J credit with respect to any
facility for any tax year is not reduced by the amount of
grants, tax-exempt bond proceeds, subsidized energy
financing, or other credits (described in section 45(b)(3))
used for, or in connection with, the facility.

Qualified public entity is (a) a federal, state, or local
government entity, or any political subdivision, agency, or
instrumentality thereof, (b) a mutual or cooperative electric
company described in section 501(c)(12) or 1381(a)(2), or
(c) a not-for-profit electric utility which had or has received
a loan or loan guarantee under the Rural Electrification Act
of 1936.

Allocation of the Unutilized National Megawatt
Capacity Limitation (NMCL)

The IRS will allocate the unutilized NMCL only to
advanced nuclear power facilities for which the
Department of Energy (DOE) provides certification. Each
nuclear power reactor located on a multi-reactor site is a
separate facility. In the case of an owner of a facility that
acquired the facility after the IRS provided a previous
owner of the facility a letter stating that the DOE had
certified that facility as an “advanced nuclear facility”
under Notice 2013-68, the owner of the facility may apply
for an allocation of the unutilized NMCL.

Tentative Credit means the credit for the tax year which
is equal to 1.8 cents multiplied by the kilowatt hours of
qualifying electricity. The credit percentage for each
taxpayer that has been allocated all or part of the amount
of the facility limitation is determined by dividing the facility
limitation that is allocated to the taxpayer by the
nameplate capacity of the facility.
Unutilized NMCL is the excess (if any) of 6,000
megawatts, over the aggregate amount of NMCL
allocated by the Secretary before January 1, 2021,
reduced by any amount of such limitation which was
allocated to a facility that was not placed in service before
this date.

Allocation Method

The unutilized NMCL will be allocated as follows.
1. For facilities that apply for allocations and meet the
requirements for allocation, the facilities will be allocated
amounts of the unutilized NMCL equal to their nameplate
capacities in the order in which such facilities are placed
in service, provided that the application deadline specified
in Notice 2023-24 is met. The amount of the unutilized
NMCL allocated to a qualified facility is referred to as the
facility limitation.
2. The IRS will continue to allocate the unutilized
NMCL equal to the nameplate capacities of qualified
facilities until all the unutilized NMCL is allocated. The
final recipient(s) of the remaining NMCL may receive only
a portion of the unutilized NMCL for which they applied

Credit Amount

Generally, the credit allowed for a tax year with respect to
qualifying electricity is the lesser of:
• the tentative credit (1.8 cents multiplied by the kilowatt
hours of qualifying electricity) for the facility for the tax
year multiplied by the taxpayer’s credit percentage, or
• $125,000,000 per 1,000 megawatts of the facility
limitation determined that is allocated to the taxpayer. See
Allocation Method, later.

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Instructions for Form 7213 (2023)

Credit for Zero-Emission Nuclear
Power Production, Section 45U
Definitions—Section 45U

even if they meet the requirements to receive full
allocations.
3. If only one taxpayer owns a direct interest in a
qualified facility, the entire facility limitation is allocated to
that taxpayer. If more than one taxpayer owns a direct
interest in a qualified facility, each taxpayer’s undivided
ownership share in the qualified facility will be treated as a
separate qualified facility owned by that taxpayer. In such
cases, a taxpayer’s application must identify the portion of
the total nameplate capacity of the qualified facility that is
equal to its undivided ownership share in the qualified
facility.
4. Except as provided under sections 3.03 (credit
determination for partnerships and S corporations) and
5.03(5) (allocation of the NMCL) of Notice 2023-24, if a
qualified facility is owned by a partnership or S
corporation, see Credit Determination for Partnerships
and S Corporations above.
5. If the qualified facility is owned through an
organization that has made a valid section 761(a) election,
see Credit Determination for Partnerships and S
Corporations above. In such cases, a member’s
application for an allocation must identity the portion of the
total nameplate capacity of the qualified facility that is
equal to its undivided ownership share in the qualified
facility.

Electricity is the energy produced by a qualified nuclear
power facility from the conversion of nuclear fuel into
electric power.

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Exclusions means any payments received by you from a
zero-emission credit program if the payment was reduced
by the full amount of the credit before the reduction
amount.

Gross receipts for reduction amount is any amount
from the production of electricity at the facility, including
any amount from electricity services or products provided
in conjunction with the production of electricity, and sold to
an unrelated person during the taxable year. This amount
also includes any amount received by you from a
zero-emission credit program other than exclusions.
Qualified nuclear power facility is any nuclear facility
that is owned by the taxpayer and that uses nuclear
energy to produce electricity, that is not an advanced
nuclear power facility as defined in section 45J, and that is
placed in service before the enactment of section 45U.
Reduction amount is the lesser of the product of 0.3
cents multiplied by the electricity produced at the facility or
the amount equal to 16% of the excess of gross receipts
over the product of 2.5 cents (adjusted for inflation)
multiplied by the kilowatt hours of electricity produced at a
qualified nuclear power facility and sold to an unrelated
person in tax years beginning after December 31, 2023.

Application Process

The facility owner must apply for the unutilized NMCL no
later than 30 days after the date the facility is placed in
service. Notice 2023-24 provides detailed instructions on
what to include in the application. The notice specifies the
required information, the declaration applicable to the
application, required supplemental statements, and where
to submit. The IRS will review the application, let you know
if it needs more information, and then notify you of the
allocation.

Zero-emission credit (ZEC) program means any
payments with respect to a qualified nuclear power facility
as a result of any federal, state, or local government
program for, in whole or in part, the zero-emission,
zero-carbon, or air quality attributes of any portion of the
electricity produced by the facility.

Transfer of Credit by Qualified Public Entities

A qualified public entity may elect to transfer some or all of
its section 45J credit to an eligible project partner. The
qualified public entity must make a separate election each
year for each eligible project using an election statement
transferring all or a portion of the qualified public entity
section 45J credit. The election is irrevocable. The eligible
project partner claims the credit by filing the election
statement with its tax return. See Notice 2023-24 for the
election procedures, the information that must be
included, and the necessary statements.

Credit Amount

The credit under section 45U is calculated by multiplying
the kilowatt hours of electricity produced and sold during
the tax year by 0.3 cents (adjusted for inflation), and then
subtracting the “reduction amount” for such tax year.

Tax-Exempt and Governmental Entities

Entities that generally do not benefit from income tax
credits, such as state, local, and Indian tribal
governments, Alaska Native Corporations, the Tennessee
Valley Authority, rural electric cooperatives and other
tax-exempt entities, may elect payment under section
6417 for the section 45U zero-emission nuclear power
production credit with respect to a qualified facility. You
must fully complete Part II, Section 1, and the applicable
lines of Part II, Section 2, to earn and calculate the credit
for each qualified nuclear power facility. The credit amount
with respect to each qualified facility must also be
reported on the applicable line of Form 3800, Part III. See
the Instructions for Form 3800 for any additional
information that may be required to make the section 6417
election. For each qualified facility, Form 7213 and Form
3800 must be completed and attached to Form 990-T,

Application to Partnerships

In the case of a credit that is determined at the partnership
level, a qualified public entity will be treated as the
taxpayer with respect to the entity’s distributive share of
the credit and the term “eligible project partner” will
include any partner of the partnership.

Instructions for Form 7213 (2023)

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registration number, and the applicable lines of Part II,
Section 2 (including attaching any required information).
3. Report the calculated amount(s) shown on Form
7213, Part II, line 13 or 15, on Form 3800, Part III, line 1u.

Exempt Organization Business Income Tax Return, even if
otherwise you are not required to file a Form 990-T. See
the Instructions for Form 990-T.
If you are a tax-exempt entity with unrelated
business taxable income (UBTI) (as defined in
CAUTION section 512) related to the facility or property for
which you made a section 6417 election, you must first
determine whether your section 45U credit may be
allowed against the tax on UBTI for the tax year. Your net
elective payment amount is your section 45U credit for a
facility, less any amount allowed against taxes under
section 38. See Credit Ordering Rule in the Instructions for
Form 3800.

!

Note. You must also enter the facility registration number
on Form 3800. See the Instructions for Form 3800 for
additional information and reporting requirements to make
a valid election. If you are an applicable entity with UBTI
(as defined in section 512) related to the qualified nuclear
power facility, you must first consider whether any credit
for the facility may be allowed against net income tax in
Parts I and II of Form 3800. See Credit Ordering Rule in
the Instructions for Form 3800.
4. Attach the completed Form 7213 for each facility
and Form 3800 to your Form 990-T or other tax return.
See the Instructions for Form 990-T or other applicable
annual tax return for reporting the total or net elective
payment amount (if any current zero-emission nuclear
power production credit is allowed against any net income
tax).

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Special Rule

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 the construction, 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 which such facility is
located as most recently determined by the Secretary of
Labor, in accordance with title 40, chapter 31, Subchapter
IV, of the 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.

Election To Transfer Zero-Emission Nuclear
Power Production Credit Under Section 6418

If you are an eligible taxpayer, including an S corporation
or a partnership, you may elect to transfer the
zero-emission nuclear power production credit with
respect to a qualified facility (or portion thereof) on your
tax return. An eligible taxpayer, including an S corporation
or a partnership, is defined as any taxpayer not described
in section 6417(d)(1)(A).
You must follow these steps to make a valid section
6418 election on your timely filed tax return (including
extensions).
1. Obtain a registration number for the qualified
nuclear power facility before the filing of your tax return.

Elective Payment or Transfer of
Zero-Emission Nuclear Power
Production Credit

Note. You must pre-register your intention to elect to
transfer credit (or portion thereof) for the zero-emission
nuclear power production credit.
2. Figure the credit amount for the facility by properly
completing Part II, Section 1, including the facility
registration number, and Part II, Section 2, of Form 7213
(including attaching any required information).
3. Report the calculated amount shown on Form 7213,
Part II, line 13 or 15, on Form 3800, Part III, line 1u.

Elective Payment for Zero-Emission Nuclear
Power Production Credit Under Section 6417

If you are an applicable entity, you may elect to treat the
zero-emission nuclear power production credit with
respect to a qualified nuclear power facility as a payment
of taxes under section 6417 on your Form 990-T or other
applicable annual tax return. An applicable entity, as
described in section 6417(d)(1)(A), includes:
• State and local governments,
• Indian tribal governments,
• Alaska Native Corporations,
• The Tennessee Valley Authority,
• Rural electric cooperatives, and
• Other tax-exempt entities.

Note. You must also enter the facility registration number
on Form 3800. See the Instructions for Form 3800 for the
required information and other requirements to treat the
transferee taxpayer or acquirer as the taxpayer with
respect to such credit (or portion thereof). If you are an S
corporation or a partnership, you must also complete and
attach Form 3800 to make the section 6418 election.
4. Attach the completed Form 7213 for each facility
and Form 3800 (including any required information) to
your tax return.

You must follow these steps to make a valid election on
your timely filed tax return (including extensions).
1. Obtain a registration number for the specific
qualified facility before filing your tax return.
2. Figure the amount for each facility by completing
Part II, Section 1, including the IRS-issued facility

Note. If you are an S corporation or partnership that
elected to transfer only a portion of a zero-emission
nuclear power production credit with respect to a qualified
facility, see the Instructions for Form 3800 for distributing
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Instructions for Form 7213 (2023)

Line 1

and reporting any non-transferred credit amount to your
partners or shareholders.

Enter the amount of your portion of the facility limitation
allocated to you by the IRS. See the definition for Facility
limitation, earlier.

If you are electing payment or transfer of any section
45U credit for a facility calculated in Part II, line 13 or 15,
you must complete and attach Form 3800 to your tax
return, even if otherwise you are not required to file Form
3800. You must report the credit amount for which you
made an election under section 6417 or 6418 on the
applicable line of Form 3800, Part III. See the Instructions
for Form 3800.

Line 2

Include the facility nameplate capacity.

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Line 4

Enter the kilowatt hours of electricity produced and sold to
unrelated persons during the tax year.

Specific Instructions—Credit
for the Production of
Electricity From Advanced
Nuclear Power Facilities,
Section 45J

Line 6

Enter the annual limitation for the credit.

Line 8

Complete a separate Form 7213 to report your distributive
share of any advanced nuclear production tax credit from
partnerships, S corporations, estates, and trusts. Enter the
total advanced nuclear production tax credit (if any) from:
• Schedule K-1 (Form 1065), Partner’s Share of Income,
Deductions, Credits, etc., box 15 (code B);
• Schedule K-1 (Form 1120-S), Shareholder’s Share of
Income, Deductions, Credits, etc., box 13 (code B);
• Schedule K-1 (Form 1041), Beneficiary’s Share of
Income, Deductions, Credits, etc., box 13 (code ZZ); and
• Form 1099-PATR, Taxable Distributions Received From
Cooperatives, box 12.

Part I-Facility Information

If you are claiming a production credit for a qualified
advanced nuclear power facility on Part I, Section 2, you
must complete Part I, Section 1, Facility Information.

Section 1

Use lines A through H to provide information about the
facility.

Line A

Line 10

Enter the name of the qualified facility in which you own an
interest or the name of the facility.

Allocate the credit on line 8 between the estate or trust
and the beneficiaries in the same proportion as income
was allocated and enter the beneficiaries’ share on
line 10.

Lines B(i) and B(ii)

Enter the address and location of the facility. If the facility
does not have an address, enter the coordinates of the
qualified facility (longitude and latitude) on line B(ii).

If you claimed a credit for a qualified advanced nuclear
power facility in Part I and you also received a
Schedule K-1 for the section 45J credit from a partnership,
S corporation, estate, or trust, you must file a separate
Form 7213 to report your share of any credit from these
sources. Enter “Credit from Partnerships, S Corporations,
Estates or Trusts ” on line A of Part I and enter the credit
amount on line 8 of Part I.

Line F

Enter the portion of the total nameplate capacity of the
qualified facility that is equal to your ownership share in
the qualified facility.

Line G

Specific Instructions—Credit for
Zero-Emission Nuclear Power
Production, Section 45U

Attach the acceptance letter from the IRS that states the
amount of the facility limitation and the portion of the
facility limitation being allocated to you.

Line H

Attach the section 45(e) Election Statement transferring all
or a portion of the qualified public entity's section 45J
credit. See Section 7.02 of Notice 2023-24.

Section 1

Line I

Line A

Use lines A through E to provide the information for the
facility.

If the facility is owned through an organization that has
made a valid election under section 761(a), each
member's undivided ownership share in the facility will be
treated as a separate facility owned by such member.

If applicable, enter your pre-filing registration number for
the qualified nuclear power facility that you received from
the IRS as a condition of, and prior to, making an election
under section 6417 or 6418.

Section 2

Use lines 1 through 11 to figure the advanced nuclear
power production credit.
Instructions for Form 7213 (2023)

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Line 12

The credit amount figured in Part II for the
qualified nuclear power facility with a registration
CAUTION number should correspond to the amount shown
for the same qualified nuclear power facility with the same
number on Form 3800. See the Instructions for Form 3800
for more details on how to make an election under section
6417 or section 6418.

!

Complete a separate Form 7213 to report your distributive
share of any zero-emission nuclear power production
credit from partnerships, S corporations, estates, and
trusts. Enter total zero-emission nuclear power production
credits from:
• Schedule K-1 (Form 1065), Partner’s Share of Income,
Deductions, Credits, etc., box 15 (code A);
• Schedule K-1 (Form 1120-S), Shareholder’s Share of
Income, Deductions, Credits, etc., box 13 (code A);
• Schedule K-1 (Form 1041), Beneficiary’s Share of
Income, Deductions, Credits, etc., box 13 (code ZZ); and
• Form 1099-PATR, Taxable Distributions Received From
Cooperatives, box 12.

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Line B

Enter the name of the facility. If there is no name for the
facility, enter a technical description of the qualified
nuclear power facility. If you entered an IRS-issued facility
registration number on line A, this description should
correspond to the facility information submitted during
pre-filing to obtain a registration number for the facility.

If you claimed a credit for a qualified nuclear power
facility in Part II and you also received a Schedule K-1 for
the section 45U credit from a partnership, S corporation,
estate, or trust, you must file a separate Form 7213 to
report your share of any credit from these sources. Enter
“Credit from Partnerships, S Corporations, Estates or
Trusts” on line B of Part II and enter the credit amount on
line 12 of Part II.

Lines C(i) and C(ii)

Enter the address of the qualified nuclear power facility. If
the qualified nuclear power facility does not have an
address, enter the coordinates of the qualified nuclear
power facility (longitude and latitude) on line C(ii).

Lines D(i) and D(ii)

Line 13

Enter the portion of the total nameplate capacity of the
qualified facility allocated to you.

Report the amount on Form 3800, Part III, line 1u.

Line E

Note. Tax-exempt and governmental entities report the
credit for payment on Form 3800, Part III, line 1u. If you
are a partnership or an S corporation electing to transfer
any zero-emission nuclear power production credit with
respect to a facility (or portion thereof) under section
6418(c), you must report the total credit amount with
respect your facility on Form 3800, Part III, line 1u.

Enter your license number from the Nuclear Regulatory
Commission (NRC) to construct and operate your
qualified facility and attach a copy of the license.

Section 2

Use lines 1 through 13 to figure the zero-emission nuclear
power production credit.

Line 14

Line 1

Allocate the credit on line 11 between the estate or trust
and the beneficiaries in the same proportion as income
was allocated and enter the beneficiaries' share on
line 14.

Line 4

If the estate or trust is subject to the passive activity
rules, include on line 15 any zero-emission nuclear power
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.

Enter the kilowatt hours of electricity produced and sold at
the facility during the tax year which begins after
December 31, 2023, to an unrelated person.
Enter 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, after December 31, 2023.

Line 11

Enter the increased credit amount for qualified facilities. If
you qualify, multiply the amount on line 8 by 5.0. If you
don’t qualify, enter the amount from line 8. See Prevailing
wage requirements above.

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Instructions for Form 7213 (2023)

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

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 3, 2023
h

The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden
for individual taxpayers filing this form is approved under OMB control number 1545-XXXX and is included in the
estimates shown in the instructions for their individual 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

X hr., XX min.
XX min.
X hr., X 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.

Instructions for Form 7213 (2023)

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