Form 8835 - Renewable Electricity, Refined Coal, And Indian Coal Production Credit - 2009 Page 3
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Form 8835 (2009)
Page
fly ash meeting the requirements of section 45
but only to the extent of the increased amount
United States and U.S. possessions include
(c)(7), or (2) steel industry fuel (defined below).
of electricity produced at the facility by reason
the seabed and subsoil of those submarine
of the new unit.
areas that are adjacent to the territorial waters
Steel industry fuel is a fuel that is
over which the United States has exclusive
produced through a process of liquifying coal
● Geothermal energy facility placed in service
rights according to international law.
waste sludge (as defined by section 45(c)(7)
after 10/22/04 and before 1/1/14.
(C)(ii)) and distributing it on coal and is used
Who Can Take the Credit
● Solar energy facility placed in service after
as a feedstock for the manufacture of coke.
Generally, the owner of the facility is allowed
10/22/04 and before 1/1/06.
the credit. In the case of closed-loop biomass
Hydropower production means the
● Small irrigation power facility placed in service
facilities modified to co-fire with coal, other
incremental hydropower production for the
after 10/22/04 and before 10/3/08.
biomass, or both, and open-loop biomass
tax year from any hydroelectric dam placed in
facilities, if the owner is not the producer of
● Landfill gas or trash facility using municipal
service on or before 8/8/2005 and the
the electricity, the lessee or the operator of
solid waste placed in service after 10/22/04 and
hydropower production from any
the facility is eligible for the credit.
before 1/1/14.
nonhydroelectric dam described in section 45
(c)(8)(C).
Specific Instructions for
● A refined coal production facility originally
placed in service after 10/22/04 and before
Marine and hydrokinetic renewable
Part I and Part II
1/1/10, or a facility producing steel industry fuel
energy means energy derived from waves,
(or any modification to such a facility) placed in
tides, and currents in oceans, estuaries, and
Figure any renewable electricity, refined coal,
tidal areas; free flowing water in rivers, lakes,
service before 1/1/10.
and Indian coal production credit from your
and streams; free flowing water in an irrigation
● Hydropower facility producing incremental
trade or business on lines 1 through 8 or lines
system, canal, or other man-made channel,
hydroelectric production attributable to
13 through 28. Skip lines 1 through 8 or lines
including projects that utilize nonmechanical
efficiency improvements or additions to
13 through 28 if you are only claiming a credit
structures to accelerate the flow of water for
capacity described in section 45(c)(8)(B) placed
that was allocated to you from an S
electric power production purposes; or
in service after 8/8/05 and before 1/1/14, and
corporation, partnership, cooperative, estate,
differentials in ocean temperature (ocean
any other facility producing qualified
or trust.
thermal energy conversion). See section 45(c)
hydroelectric production described in section
(10)(B) for exceptions.
Fiscal year taxpayers. If you have sales in
45(c)(8) placed in service after 8/8/05 and
2009 and 2010 and the credit rate on lines 1,
Indian coal means coal which is produced
before 1/1/14.
13, 14, 18, 21, or 22 (or the phaseout
from coal reserves which on 6/14/05 were
● Indian coal production facility placed in
adjustment on lines 2, 16, or 19) is different
owned by an Indian tribe or held in trust by
service before 1/1/09.
for 2010, make separate computations for
the United States for the benefit of an Indian
● Marine and hydrokinetic renewable energy
each line. Use the respective sales, credit
tribe or its members.
facility placed in service after 10/2/08 and
rate, and phaseout adjustment for each
Qualified facility is any of the following
before 1/1/14.
calendar year. Enter the total of the two
facilities owned by the taxpayer and used to
A qualified facility does not include a
computations on the credit rate line(s) (lines 1,
produce electricity or, in the case of coal
refined coal production facility or landfill gas
13, 14, 18, 21, or 22) or the phaseout
production facilities, refined and Indian coal.
facility using municipal solid waste to produce
adjustment line(s) (lines 2, 16, or 19). Attach
The facilities are shown by form section.
electricity, if the production from that facility is
the computations to Form 8835 and write
Part I
allowed as a credit under section 45K. This
“FY” in the margin.
does not apply to a refined coal facility
Line 1 and Line 13
● Poultry waste facility placed in service after
producing steel industry fuel.
12/31/99 and before 1/1/05.
Enter the kilowatt-hours of electricity
Credit period is:
produced at qualified facilities and multiply by
● Wind facility placed in service after 12/31/93
● 10 years for a wind, poultry waste,
$.021. Fiscal year filers with 2010 sales may
and before 10/23/04.
closed-loop biomass (not modified for co-fire
have to refigure lines 1 and 13 as explained
● Closed-loop biomass facility placed in service
purposes), or refined coal production facility,
under Fiscal year taxpayers above.
after 12/31/92 and before 10/23/04.
beginning on the date the facility was placed in
If you claimed the credit for a closed-loop
service.
Part II
biomass facility modified to co-fire with coal,
● 10 years for a closed-loop biomass facility
other biomass, or both, after 10/21/04, and
● Wind facility placed in service after 10/22/04
modified to co-fire with coal, other biomass, or
before tax year 2007, you should file an
and before 1/1/13. This does not include any
both, beginning on the date the facility was
amended return to refigure your credit. Use
facility for which any qualified small wind
placed in service, but not earlier than 10/22/04.
Form 8835 for the applicable tax year to
energy property expenditure (as defined in
● 10 years for a hydropower facility, beginning
refigure your credit. The additional limitation,
section 25D(d)(4)) is used in determining the
on the date the efficiency improvements or
based on the thermal content of closed-loop
residential energy efficient property credit.
additions to capacity are placed in service.
biomass used in the facility and the thermal
● Closed-loop biomass facility placed in service
content of all fuels used in the facility, that
● 7 years for an Indian coal production facility,
after 10/22/04 and before 1/1/14.
applied to these facilities no longer applies.
beginning on the date the facility was placed in
As a result, the credit related to these facilities
service, but not before 1/1/06.
● Closed-loop biomass facility modified to
is figured on line 13.
● 5 years for an open-loop biomass facility
co-fire with coal or other biomass (or both),
Line 14
using agricultural livestock waste, geothermal,
placed in service before 1/1/14. See section 45
solar energy, small irrigation power, landfill gas,
(d)(2).
Enter the kilowatt-hours of electricity
or trash facility, beginning on the date the
produced and sold at qualified facilities and
● Closed-loop biomass facility that is a new unit
facility was placed in service, if placed in
multiply by $.011. Fiscal filers with 2010 sales
placed in service after 10/3/08 in connection
service during the period after 10/22/04 and
must figure line 14 as explained under Fiscal
with a facility described in section 45(d)(2)(A)(i),
before 8/9/05. The credit period is 10 years if
year taxpayers above.
but only to the extent of the increased amount
placed in service after 8/8/05.
of electricity produced at the facility by reason
Line 2 and Line 16
● 5 years for an open-loop biomass facility
of the new unit.
Calendar year filers enter zero on line 2 or line
using cellulosic waste, beginning on the date
● Open-loop biomass facility using cellulosic
16. Fiscal year filers with sales in 2010 also
the facility was placed in service, but not earlier
waste placed in service before 1/1/14.
enter zero if the published 2010 reference
than 1/1/05.
price is equal to or less than the 2010
● Open-loop biomass facility using agricultural
● The period beginning on the later of the date
adjusted threshold price. See How To Figure
livestock waste placed in service after 10/22/04
the facility was placed in service, the date the
the Credit on page 2 to figure the adjustment.
and before 1/1/14, and the nameplate capacity
modifications (described in section
rating is not less than 150 kilowatts.
Line 18
45(e)(8)(D)(iii)) were placed in service, or
● Open-loop biomass facility that is a new unit
Enter the tons of refined coal (other than steel
10/1/08, and ending on the later of 12/31/09, or
placed in service after 10/3/08 in connection
industry fuel) produced and sold during 2009
1 year after the date the facility or modifications
with a facility described in section 45(d)(3)(A),
from a qualified refined coal production facility
(described in section 45(e)(8)(D)(iii)) were placed
in service for steel industry fuel.
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