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or 22) or the phaseout adjustment line(s) (lines 2, 16, or

and

19). Attach the computations to Form 8835 and write “FY”

Announcement 2009-69 is available at

in the margin.

Line 1 and Line 13

Line 11 and Line 31

Enter the kilowatt-hours of electricity produced at the

Cooperative election to allocate credit to patrons. A

applicable qualified facilities and multiply by $.023. Fiscal

cooperative described in section 1381(a) that is more than

year filers with 2014 sales may have to refigure lines 1

50 percent owned by agricultural producers or by entities

and 13 as explained under Fiscal year taxpayers above.

owned by agricultural producers can elect to allocate any

part of the renewable electricity, refined coal, and Indian

Line 14

coal production credit among the patrons of the

Enter the kilowatt-hours of electricity produced and sold at

cooperative. The credit is allocated among the patrons

the applicable qualified facilities and multiply by $.011.

eligible to share in patronage dividends on the basis of the

Fiscal year filers with 2014 sales must figure line 14 as

quantity or value of business done with or for such patrons

explained under Fiscal year taxpayers above.

for the tax year.

If the cooperative is subject to the passive activity rules,

Line 2 and Line 16

include on line 9 any Part I renewable electricity

Calendar year filers enter zero on line 2 or line 16. Fiscal

production credit and on line 29 any Part II renewable

year filers with sales in 2014 also enter zero if the

electricity, refined coal, and Indian coal production credit

published 2014 reference price is equal to or less than the

from passive activities disallowed for prior years and

2014 adjusted threshold price. See

How To Figure the

carried forward to this year. Complete Form 8810,

Credit, earlier, to figure the adjustment.

Corporate Passive Activity Loss and Credit Limitations, to

determine the allowed credits that can be allocated to

Line 18

patrons. For details, see the Instructions for Form 8810.

Enter the tons of refined coal produced and sold during

The cooperative is deemed to have made the election

2013 from a qualified refined coal production facility and

by completing line 11 or line 31, as applicable. However,

multiply by $6.590. Fiscal year filers with 2014 sales must

the election is not effective unless (a) made on a timely

figure line 18 as explained under Fiscal year taxpayers

filed return (including extensions) and (b) the organization

above.

designates the apportionment in a written notice mailed to

its patrons during the payment period described in section

Line 19

1382(d) or on Form 1099-PATR, Taxable Distributions

Calendar year filers enter zero on line 19. Fiscal year filers

Received From Cooperatives.

with sales in 2014 also enter zero if the published 2014

If you timely file your return without making an election,

reference price is equal to or less than 1.7 times the 2002

you can still make the election by filing an amended return

reference price. See

How To Figure the

Credit, earlier, to

within 6 months of the due date of the return (excluding

figure the adjustment.

extensions). Enter “Filed pursuant to section 301.9100-2”

Line 21

on the amended return.

This line is reserved for future use.

Once made, the election cannot be revoked.

Estates and trusts. Allocate the credit on line 10 or

Line 22

line 30 between the estate or trust and the beneficiaries in

Enter the tons of Indian coal produced and sold from a

the same proportion as income was allocated and enter

qualified Indian coal facility and multiply by $2.308.

the beneficiaries’ share on line 11 or line 31.

Line 4 and Line 24

If the estate or trust is subject to the passive activity

rules, include on line 9 any Part I renewable electricity

Enter the sum, for this and all prior tax years, of:

production credit and on line 29 any Part II renewable

Grants provided by the United States, a state, or

electricity, refined coal, and Indian coal production credit

political subdivision of a state for the project;

from passive activities disallowed for prior years and

Proceeds of a tax-exempt issue of state or local

carried forward to this year. Complete Form 8582-CR,

government obligations used to provide financing for the

Passive Activity Credit Limitations, to determine the

project;

allowed credit that must be allocated between the estate

Total of subsidized energy financing provided directly

or trust and the beneficiaries. For details, see the

or indirectly under a federal, state, or local program

Instructions for Form 8582-CR.

provided for the project; and

The amount of any federal tax credit allowable for any

Paperwork Reduction Act Notice. We ask for the

property that is part of the project.

information on this form to carry out the Internal Revenue

laws of the United States. You are required to give us the

Line 10 and Line 30

information. We need it to ensure that you are complying

Partnerships that own and produce electricity from

with these laws and to allow us to figure and collect the

qualified wind facilities should see Rev. Proc. 2007-65,

right amount of tax.

2007-45 I.R.B. 967, as modified by Announcement

2009-69, 2009-40 I.R.B. 475, for information on how to

You are not required to provide the information

allocate the credit. Rev. Proc. 2007-65 is available at

requested on a form that is subject to the Paperwork

-4-

Instructions For Form 8835 - Renewable Electricity, Refined Coal, And Indian Coal Production Credit - 2013 Page 4

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