Clean Hydrogen Production Credit

• Legal Form Number: 7210
• Year: 2025
• Issuer: Treasury Department
• Section: Treasury Department

Form 7210 2023

Department of the Treasury

Internal Revenue Service

Clean Hydrogen Production Credit

Attach to your tax return.

Go to www.irs.gov/Form7210 for instructions and the latest information.

OMB No. 1545-0123

Attachment

Sequence No. 210

Name(s) shown on return Identifying number

Caution: You cannot take the section 45V credit with respect to any qualified clean hydrogen produced at a facility that includes

carbon capture equipment for which the section 45Q credit is allowed to any taxpayer for the tax year or any prior tax year. Production

and sale or use of clean hydrogen must be verified by an unrelated party. Attach a copy of the certification document to the tax return.

ACheck this box if you have received a provisional emissions rate. See instructions . . . . . . . . . . . . . . .

Part I Facility Information

1IRS-issued registration number of the facility:

2Location of facility, including latitude and longitude.

aAddress and description of the facility:

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.

.

3Date construction began (MM/DD/YYYY):

4Date placed in service (MM/DD/YYYY):

5Check this box if the project may be eligible for an increased credit amount. See instructions . . . . . . . . . .

Part II Clean Hydrogen Production

Emissions (kg CO2e per kg of qualified clean hydrogen)

(see instructions)

(a)

Kilograms of qualified

clean hydrogen produced

(see instructions)

(b)

Rate

(c)

Column (a) x Column (b)

6a Less than 0.45 . . . . . . . . . . . . . . . . 6a $0.60

b0.45 to less than 1.5 . . . . . . . . . . . . . . 6b $0.20

c1.5 to less than 2.5 . . . . . . . . . . . . . . . 6c $0.15

d2.5 to not greater than 4.0 . . . . . . . . . . . . 6d $0.12

7 Credit before reduction. Add column (c) of lines 6a through 6d and enter the amount. See

instructions ............................. 7

Part III Credit Reduction for Tax-Exempt Bonds

If you used proceeds of tax-exempt bonds to finance your facility, continue to line 8a; otherwise, enter

the amount from line 7 on line 9.

8a Divide. Sum, for the tax year and all prior tax years, of all proceeds

of tax-exempt bonds (within the meaning of section 103),

used to finance the qualified facility

Aggregate amount of additions to the capital account for the

qualified facility, for the tax year and all prior tax years, as of

the close of the tax year

=....... 8a

bMultiply line 7 by line 8a . . . . . . . . . . . . . . . . . . . . . . . . . 8b

cMultiply line 7 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . 8c

dEnter the smaller of line 8b or 8c . . . . . . . . . . . . . . . . . . . . . . 8d

9Subtract line 8d from line 7 . . . . . . . . . . . . . . . . . . . . . . . . 9

Part IV Clean Hydrogen Production Credit

10 Increased credit amount for qualified clean hydrogen facilities. If you checked the box on line 5,

multiply the amount on line 9 by 5.0. Otherwise, enter the amount from line 9 here . . . . . 10

11 Clean hydrogen credit from partnerships and S corporations . . . . . . . . . . . . . 11

12

Add lines 10 and 11. Partnerships and S corporations, stop here and report this amount on

Schedule K. All others, stop here and report this amount on Form 3800, Part III, line 1g. See

instructions ............................. 12

For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 56404K Form 7210 (2023)