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

Credit Period

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

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

Credit period for

facilities placed in

Credit period for

of the increased amount of electricity produced at the

service before

facilities placed in

facility by reason of the new unit.

August 9, 2005

service after August

Open-loop biomass facility using cellulosic waste, the

(years from

8, 2005 (years from

construction of which begins before January 1, 2014.

Eligible electricity

placed-in-service

Open-loop biomass facility using agricultural livestock

production activity:

date):

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

Wind

construction of which begins before January 1, 2014, and

the nameplate capacity rating is not less than 150

Closed-loop biomass

kilowatts.

Open-loop biomass

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

(including agricultural

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

livestock waste

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

nutrient facilities)

the increased amount of electricity produced at the facility

Geothermal

by reason of the new unit.

Solar (pre-2006

Geothermal energy facility placed in service after

facilities only)

October 22, 2004, and the construction of which begins

Small irrigation power

before January 1, 2014. The facility does not include any

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

Municipal solid waste

which is taken into account by the taxpayer for purposes

(including landfill gas

of determining the energy credit under Code section 48.

facilities and trash

combustion facilities)

Solar energy facility placed in service after October 22,

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

Qualified hydropower

N/A

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

Marine and

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

hydrokinetic

N/A

purposes of determining the energy credit under Code

Indian coal

N/A

section 48.

Small irrigation power facility placed in service after

Refined coal

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

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

Landfill gas or trash facility using municipal solid waste

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

placed in service after October 22, 2004, and the

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

construction of which begins before January 1, 2014.

January 1, 2005.

A refined coal production facility originally placed in

United States and U.S. possessions include the

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

seabed and subsoil of those submarine areas that are

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

adjacent to the territorial waters over which the United

coal facilities.

States has exclusive rights according to international law.

Hydropower facility producing incremental hydroelectric

production attributable to efficiency improvements or

Who Can Take the Credit

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

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

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

the case of closed-loop biomass facilities modified to

as placed in service before January 1, 2014, if the

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

construction of the improvement or addition begins before

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

January 1, 2014, and any other facility producing qualified

not the producer of the electricity, the lessee or the

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

operator of the facility is eligible for the credit.

placed in service after August 8, 2005, and the

Specific Instructions for Part I and

construction of which begins before January 1, 2014.

Indian coal production facility placed in service before

Part II

January 1, 2009.

Figure any renewable electricity, refined coal, and Indian

Marine and hydrokinetic renewable energy facility

coal production credit from your trade or business on lines

placed in service after October 2, 2008, and the

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

construction of which begins before January 1, 2014.

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

A qualified facility does not include a refined coal

was allocated to you from an S corporation, partnership,

production facility or landfill gas facility using municipal

cooperative, estate, or trust.

solid waste to produce electricity, if the production from

Fiscal year taxpayers. If you have sales in 2013 and

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

2014 and the credit rate on lines 1, 13, 14, 18, or 22 (or

the phaseout adjustment on lines 2, 16, or 19) is different

for 2014, make separate computations for each line. Use

the respective sales, credit rate, and phaseout adjustment

for each calendar year. Enter the total of the two

computations on the credit rate line(s) (lines 1, 13, 14, 18,

-3-

Instructions For Form 8835 - Renewable Electricity, Refined Coal, And Indian Coal Production Credit - 2013 Page 3

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