Information Returns with respect to Energy Grants and Financing

Section 6050D of the Internal Revenue Code requires an information return to be made by any person who administers a Federal, state, or local program providing nontaxable grants or subsidized energy financing. Form 6497 is used for making the information return. The IRS uses the information from the form to ensure that recipients have not claimed tax credits or other benefits with respect to the grants or subsidized financing.

The latest form for Information Returns with respect to Energy Grants and Financing expires 2023-05-31 and can be found here.