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2015. This does not include any facility for which any

Marine and hydrokinetic renewable energy facility

qualified small wind energy property expenditure (as

placed in service after October 2, 2008, and the

defined in section 25D(d)(4)) is used in determining the

construction of which begins before January 1, 2015.

residential energy efficient property credit.

A qualified facility does not include a refined coal

Closed-loop biomass facility placed in service after

production facility or landfill gas facility using municipal

October 22, 2004, and the construction of which begins

solid waste to produce electricity, if the production from

before January 1, 2015.

that facility is allowed as a credit under section 45K.

Closed-loop biomass facility modified to co-fire with

Credit Period

coal or other biomass (or both), placed in service before

January 1, 2015. The facility will be treated as modified

before January 1, 2015, if the construction of the

Credit period for

facilities placed in

Credit period for

modification begins before January 1, 2015. See section

service before

facilities placed in

45(d)(2).

August 9, 2005

service after August

Closed-loop biomass facility that is a new unit placed in

(years from

8, 2005 (years from

service after October 3, 2008, in connection with a facility

Eligible electricity

placed-in-service

described in section 45(d)(2)(A)(i), but only to the extent

production activity:

date):

of the increased amount of electricity produced at the

Wind

facility by reason of the new unit.

Open-loop biomass facility using cellulosic waste, the

Closed-loop biomass

construction of which begins before January 1, 2015.

Open-loop biomass

Open-loop biomass facility using agricultural livestock

(including agricultural

waste placed in service after October 22, 2004, and the

livestock waste

construction of which begins before January 1, 2015, and

nutrient facilities)

the nameplate capacity rating is not less than 150

Geothermal

kilowatts.

Solar (pre-2006

Open-loop biomass facility that is a new unit placed in

facilities only)

service after October 3, 2008, in connection with a facility

Small irrigation power

described in section 45(d)(3)(A), but only to the extent of

the increased amount of electricity produced at the facility

Municipal solid waste

by reason of the new unit.

(including landfill gas

facilities and trash

Geothermal energy facility placed in service after

combustion facilities)

October 22, 2004, and the construction of which begins

before January 1, 2015. The facility does not include any

Qualified hydropower

N/A

property described in Code section 48(a)(3) the basis of

Marine and

which is taken into account by the taxpayer for purposes

hydrokinetic

N/A

of determining the energy credit under Code section 48.

Indian coal

N/A

Solar energy facility placed in service after October 22,

Refined coal

2004, and before January 1, 2006. The facility does not

include any property described in Code section 48(a)(3)

The 5-year credit period for qualified open-loop biomass facilities (other than

the basis of which is taken into account by the taxpayer for

a facility described in section 45(d)(3)(A)(i) that uses agricultural livestock

purposes of determining the energy credit under Code

waste nutrients) placed in service before October 22, 2004, begins on

section 48.

January 1, 2005.

Small irrigation power facility placed in service after

October 22, 2004, and before October 3, 2008.

United States and U.S. possessions include the

Landfill gas or trash facility using municipal solid waste

seabed and subsoil of those submarine areas that are

placed in service after October 22, 2004, and the

adjacent to the territorial waters over which the United

construction of which begins before January 1, 2015.

States has exclusive rights according to international law.

A refined coal production facility originally placed in

service after October 22, 2004, and before January 1,

Who Can Take the Credit

2012. See Notice 2010-54 for more information on refined

Generally, the owner of the facility is allowed the credit. In

coal facilities.

the case of closed-loop biomass facilities modified to

Hydropower facility producing incremental hydroelectric

co-fire with coal, other biomass, or both, open-loop

production attributable to efficiency improvements or

biomass facilities, and refined coal facilities, if the owner is

additions to capacity described in section 45(c)(8)(B)

not the producer of the electricity, the lessee or the

placed in service after August 8, 2005, and will be treated

operator of the facility is eligible for the credit.

as placed in service before January 1, 2015, if the

construction of the improvement or addition begins before

Specific Instructions for Part I and

January 1, 2015, and any other facility producing qualified

Part II

hydroelectric production described in section 45(c)(8)

placed in service after August 8, 2005, and the

Figure any renewable electricity, refined coal, and Indian

construction of which begins before January 1, 2015.

coal production credit from your trade or business on lines

Indian coal production facility placed in service before

1 through 8 or lines 13 through 28. Skip lines 1 through 8

January 1, 2009.

or lines 13 through 28 if you are only claiming a credit that

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Instructions for Form 8835 (2014)

Instructions For Form 8835 - Renewable Electricity, Refined Coal, And Indian Coal Production Credit - 2014 Page 3

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