Department of the Treasury
Internal Revenue Service
Instructions for Form 8909
Energy Efficient Appliance Credit
Section references are to the Internal Revenue Code
Partnerships, S corporations, cooperatives, estates,
unless otherwise noted.
and trusts must always report any of the above credits on
line 25. All other taxpayers:
Report the above credits directly on Form 3800, Part lll,
line 1q; and
Do not file Form 8909.
For the latest information about developments related to
The credit for dishwashers and Type A refrigerators
Form 8909 and its instructions, such as legislation
cannot exceed $25 million reduced by the amount of the
enacted after they were published, go to
credit allowed for these appliances in all prior tax years
beginning after 2010.
The energy efficient appliance credit has expired for
Cooperatives. A cooperative described in section
qualified energy efficient appliances produced in calendar
1381(a) must allocate to its patrons the credit in excess of
years after 2013.
its liability limit. Therefore, to figure the unused amount of
Purpose of Form
the credit allocated to patrons, the cooperative must first
figure its tax liability. While any excess is allocated to
Partnerships, S corporations, cooperatives, estates, and
patrons, any credit recapture applies as if the cooperative
trusts use the 2014 Form 8909 to report any energy
had claimed the entire credit.
efficient appliance credit received from a fiscal year
If the cooperative is subject to the passive activity rules,
partnership, S corporation, cooperative, estate, or trust
include on line 25 any energy efficient appliance credit
whose tax year began in 2013 (when the credit was still
from passive activities disallowed for prior years and
available) and ends during the 2014 tax year. All other
carried forward to this year. Complete Form 8810,
taxpayers report this credit directly on line 1q in Part III of
Corporate Passive Activity Loss and Credit Limitations, to
Form 3800, General Business Credit.
determine the allowed credit that must be allocated
between the cooperative and the patrons. For details, see
the Instructions for Form 8810.
Line 1 Through Line 24
Estates and trusts. Allocate the energy efficient
appliance credit on line 26 between the estate or trust and
These lines are now shown as “Reserved.” When any
the beneficiaries in the same proportion as income was
form, worksheet, or instruction refers to these lines, treat
allocated and enter the beneficiaries' share on line 27.
the amounts on these lines as zero.
If the estate or trust is subject to the passive activity
rules, include on line 25 any energy efficient appliance
credit from passive activities disallowed for prior years
Enter total energy efficient appliance credits from:
and carried forward to this year. Complete Form 8582-CR,
Schedule K-1 (Form 1065), Partner's Share of Income,
Passive Activity Credit Limitations, to determine the
Deductions, Credits, etc., box 15 (code P);
allowed credit that must be allocated between the estate
Schedule K-1 (Form 1120S), Shareholder's Share of
or trust and the beneficiaries. For details, see the
Income, Deductions, Credits, etc., box 13 (code P);
Instructions for Form 8582-CR.
Schedule K-1 (Form 1041), Beneficiary's Share of
Income, Deductions, Credits, etc., box 13 (code S); and
Form 1099-PATR, Taxable Distributions Received
From Cooperatives, box 10, or other notice of credit
Feb 02, 2015
Cat. No. 66482E