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Federal Renewable Electricity, Refined Coal, and Indian Coal Production Credit
Extracted from PDF file 2022-federal-form-8835.pdf, last modified January 2023Renewable Electricity, Refined Coal, and Indian Coal Production Credit
Form 8835 Department of the Treasury Internal Revenue Service Renewable Electricity Production Credit OMB No. 1545-1362 2022 Attach to your tax return. Go to www.irs.gov/Form8835 for instructions and the latest information. Attachment Sequence No. 835 Identifying number Name(s) shown on return (a) (b) (c) Complete lines 1 and 2 with respect to Rate Column (a) × Kilowatt-hours produced electricity produced at qualified facilities using: Column (b) and sold (see instructions) (see inst.) 1a Wind . . . . . . . . . . . 1a $0.0275 b Closed-loop biomass . . . . . . 1b $0.0275 c Geothermal . . . . . . . . . 1c $0.0275 d Solar . . . . . . . . . . . 1d $0.0275 e Add column (c) of lines 1a through 1d and enter here (see instructions) . . . . . . . . . 2a $0.0125 2a Open-loop biomass . . . . . . b Reserved for future use . . . . . 2b c Landfill gas . . . . . . . . . 2c $0.0125 d Trash . . . . . . . . . . . 2d $0.0125 e Hydropower . . . . . . . . . 2e $0.0125 f Marine and hydrokinetic renewables . 2f $0.0125 g Add column (c) of lines 2a through 2f and enter here (see instructions) . . . . . . . . . . 3 Add lines 1e and 2g . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Phaseout adjustment (see instructions) . . . . . . . . $ × 5 Credit before reduction. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . 6 Specified adjustments (see instructions) . . . . . . . . . . . . 6 7 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . 8 Special adjustments (see instructions) . . . . . . . . . . . . . . . . . . . . 9 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . 10 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . 11 Combine lines 5 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . Reduction for government grants, subsidized financing, and other credits 12 Total of government grants, proceeds of tax-exempt government obligations, subsidized energy financing, and any federal tax credits allowed for the project for this and all prior tax years (especially with respect to qualified facilities, the construction of which began after August 16, 2022) (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Total of additions to the capital account for the qualified facility for this and all prior tax years . . 14 Divide line 12 by line 13. Show as a decimal carried to at least 4 places . . . . . . . . . 15 Multiply line 5 by the smaller of 1/2 (15% of line 5 for facilities the construction of which began after August 16, 2022) or line 14 (see instructions) . . . . . . . . . . . . . . . . . . 16 Subtract line 15 from line 11 . . . . . . . . . . . . . . . . . . . . . . . 17a Enter the amount from line 16 applicable to wind facilities, the construction of which began during 2017 b For facilities placed in service after 2021, enter -0-; otherwise, multiply line 17a by 20% (0.20) . . c Enter the amount from line 16 applicable to wind facilities, the construction of which began during 2018, 2020, or 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . d For facilities placed in service after 2021, enter -0-; otherwise, multiply line 17c by 40% (0.40) . . e Enter the amount from line 16 applicable to wind facilities, the construction of which began during 2019 f For facilities placed in service after 2021, enter -0-; otherwise, multiply line 17e by 60% (0.60) . . g Add lines 17b, 17d, and 17f . . . . . . . . . . . . . . . . . . . . . . . . 18 Subtract line 17g from line 16, and combine the result with any amounts on line 6 . . . . . . 19 Renewable electricity production credit from partnerships, S corporations, cooperatives, estates, and trusts (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 20 Add lines 18 and 19. Cooperatives, estates, and trusts, go to line 21. Partnerships and S corporations, stop here and report this amount on Schedule K. All others: For electricity or refined coal produced during the 4-year period beginning on the date the facility was placed in service or Indian coal produced, stop here and report the applicable part of this amount on Form 3800, Part III, line 4e. For all other production of electricity or refined coal, stop here and report the applicable part of this amount on Form 3800, Part III, line 1f (see instructions) . . . . . . . . . . . . . . . 21 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions) 22 Cooperatives, estates, and trusts, subtract line 21 from line 20. For electricity or refined coal produced during the 4-year period beginning on the date the facility was placed in service or Indian coal produced, report the applicable part of this amount on Form 3800, Part III, line 4e. For all other production of electricity or refined coal, report the applicable part of this amount on Form 3800, Part III, line 1f . For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 14954R 1e 2g 3 4 5 7 8 9 10 11 12 13 14 . 15 16 17a 17b 17c 17d 17e 17f 17g 18 19 20 21 22 Form 8835 (2022)
2022 Form 8835
More about the Federal Form 8835 Other Tax Credit TY 2022
We last updated the Renewable Electricity, Refined Coal, and Indian Coal Production Credit in January 2023, so this is the latest version of Form 8835, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form 8835 directly from TaxFormFinder. You can print other Federal tax forms here.
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Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8835 from the Internal Revenue Service in January 2023.
Form 8835 is a Federal Other form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
Historical Past-Year Versions of Federal Form 8835
We have a total of eleven past-year versions of Form 8835 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2012 Form 8835
2012 Form 8835
2011 Form 8835
2011 Form 8835
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