OMB control number
Notice 2015-4 - Performance & Quality for Small Wind Energy Property
OMB 1545-2259 · TREAS/IRS.
OMB 1545-2259
Section 48(a)(3)(D) of the Internal Revenue Code allows a credit for energy property which meets, among other requirements, the performance and quality standards (if any) which have been prescribed by the Secretary by regulations (after consultation with the Secretary of Energy), and are in effect at the time of the acquisition of the property. Energy property includes small wind energy property. This notice provides the performance and quality standards that small wind energy property must meet to qualify for the energy credit under section 48.
The latest form for Notice 2015-4 - Performance & Quality for Small Wind Energy Property expires 2028-03-31 and is listed under ICR 202409-1545-013.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 SUP STAT (Notice 2015-4)(c).docx | Supporting Statement A |
 Performance & Quality for Small Wind Energy Property |
Other-Notice |
All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 202409-1545-013 | Extension without change of a currently approved collection | 2025-01-17 | ||
| 202108-1545-017 | Extension without change of a currently approved collection | 2021-11-22 | Approved without change | |
| 201805-1545-002 | Extension without change of a currently approved collection | 2018-09-27 | Approved without change | |
| 201505-1545-007 | Extension without change of a currently approved collection | 2015-06-29 | Approved without change | |
| 201404-1545-003 | New collection (Request for a new OMB Control Number) | 2014-09-30 | Approved without change |