Renewable Electricity, Refined Coal, and Indian Coal Production Credit

IssuerTreasury Department
SectionTreasury Department
Form 8835 2023
Renewable Electricity Production Credit
Department of the Treasury
Internal Revenue Service
Attach to your tax return.
Go to www.irs.gov/Form8835 for instructions and the latest information.
OMB No. 1545-1362
Attachment
Sequence No. 835
Name(s) shown on return Identifying number
Part I Facility Information
1IRS-issued registration number for the facility:
2Type of facility you are claiming (see instructions):
aDescription of facility:
bType of facility (wind, closed-loop biomass, geothermal, solar, open-loop biomass, landfill gas, etc.):
3Location of facility, including coordinates (latitude and longitude).
aAddress of the facility (if applicable):
b
Coordinates (if applicable).
Latitude:
Enter a “+” (plus) or “-” (minus) sign in the first box.
.Longitude:
Enter a “+” (plus) or “-” (minus) sign in the first box.
.
4Date construction began (MM/DD/YYYY):
5Date placed in service (MM/DD/YYYY):
6Is this facility part of an expansion of an existing closed-loop biomass or open-loop biomass facility? Yes No
7Reserved for future use.
Yes.
No.
8Does the project satisfy one of the qualified facility requirements? See instructions.
aYes, the facility’s maximum net output is less than 1 megawatt (as measured in alternating current).
bYes, the facility’s construction began before January 29, 2023.
c
Yes, the facility meets the prevailing wage requirements of section 45(b)(7)(A) and the apprenticeship requirements of section
45(b)(8).
dNo, the facility does not meet the qualified facility requirements.
9Does the property qualify for the domestic bonus credit?
aYes, and section 45(b)(9)(B) is satisfied (10% bonus). Attach the required information. See instructions.
bNo.
10 Does the project qualify for an energy community bonus credit?
aYes, and section 45(b)(11)(B) is satisfied (10% bonus). See instructions.
bNo.
cNot applicable.
11
Enter the nameplate capacity direct current (dc) in kW for:
a
Solar energy property facility:
bNot applicable.
12
Enter the nameplate capacity, alternating current (ac) for all electricity generating energy properties or facilities in kW:
aSolar energy property or facility:
bWind energy property or facility:
cOther:
dNot applicable.
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 14954R Form 8835 (2023)

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