Form 8835 - Renewable Electricity, Refined Coal, And Indian Coal Production Credit - 2009 Page 4
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Form 8835 (2009)
Page
Line 31
Once made, the election cannot be
and multiply by $6.20. Fiscal filers with 2010
revoked.
Enter the amount included on line 30 that is
sales must figure line 18 as explained under
from a passive activity. Generally, a passive
Estates and trusts. Allocate the credit on
Fiscal year taxpayers on page 3.
activity is a trade or business in which you did
line 10 or line 36 between the estate or trust
Line 19
not materially participate. Rental activities are
and the beneficiaries in the same proportion
Calendar year filers enter zero on line 19.
generally considered passive activities,
as income was allocated and enter the
Fiscal year filers with sales in 2010 also enter
whether or not you materially participate. For
beneficiaries’ share on line 11 or line 37.
zero if the published 2010 reference price is
details, see Form 8582-CR, Passive Activity
equal to or less than 1.7 times the 2002
Credit Limitations (for individuals, trusts, and
Paperwork Reduction Act Notice. We ask
reference price. See How To Figure the Credit
estates), or Form 8810, Corporate Passive
for the information on this form to carry out
on page 2 to figure the adjustment.
Activity Loss and Credit Limitations (for
the Internal Revenue laws of the United
Line 21
corporations).
States. You are required to give us the
Enter the barrel-of-oil equivalents of steel
Line 33
information. We need it to ensure that you are
industry fuel produced and sold from a
complying with these laws and to allow us to
Enter the passive activity credit allowed for
qualified refined coal facility and multiply by
figure and collect the right amount of tax.
the 2009 renewable electricity, refined coal,
$2.00.
and Indian coal production credit from Form
You are not required to provide the
Line 22
8582-CR or Form 8810.
information requested on a form that is
Enter the tons of Indian coal produced and
Line 35
subject to the Paperwork Reduction Act
sold from a qualified Indian coal facility and
unless the form displays a valid OMB control
Use only if you amend your 2009 return to
multiply by $1.625.
number. Books or records relating to a form
carry back an unused renewable electricity,
Line 4 and Line 24
or its instructions must be retained as long as
refined coal, and Indian coal production credit
their contents may become material in the
from 2010.
Enter the sum, for this and all prior tax years,
administration of any Internal Revenue law.
of:
Line 11 and Line 37
Generally, tax returns and return information
Cooperative election to allocate credit to
● Grants provided by the United States, a state,
are confidential, as required by section 6103.
patrons. A cooperative described in section
or political subdivision of a state for the project;
The time needed to complete and file this
1381(a) can elect to allocate any part of the
● Proceeds of a tax-exempt issue of state or
form will vary depending on individual
renewable electricity, refined coal, and Indian
local government obligations used to provide
circumstances. The estimated burden for
coal production credit among the patrons of
financing for the project;
individual taxpayers filing this form is
the cooperative. The credit is allocated among
approved under OMB control number
● Total of subsidized energy financing provided
the patrons eligible to share in patronage
1545-0074 and is included in the estimates
directly or indirectly under a federal, state, or
dividends on the basis of the quantity or value
shown in the instructions for their individual
local program provided for the project; and
of business done with or for such patrons for
income tax return. The estimated burden for
the tax year.
● The amount of any federal tax credit allowable
all other taxpayers who file this form is shown
for any property that is part of the project.
The cooperative is deemed to have made
below.
Line 10 and Line 30
the election by completing line 11 or line 37,
Recordkeeping
.
.
.
. 11 hr., 57 min.
as applicable. However, the election is not
Partnerships that own and produce electricity
Learning about the law
effective unless (a) made on a timely filed
from qualified wind facilities should see Rev.
or the form .
.
.
.
.
.
. 1 hr., 5 min.
return (including extensions) and (b) the
Proc. 2007-65, 2007-45 I.R.B. 967, for
Preparing, copying,
organization designates the apportionment in
information on how to allocate the credit. Rev.
assembling, and sending
a written notice mailed to its patrons during
Proc. 2007-65 is available at
the form to the IRS
.
.
.
1 hr., 19 min.
the payment period described in section 1382
irb/2007-45_IRB/ar18.html.
If you have comments concerning the
(d).
accuracy of these time estimates or
If you timely file your return without making
suggestions for making this form simpler, we
an election, you can still make the election by
would be happy to hear from you. See the
filing an amended return within 6 months of
instructions for the tax return with which this
the due date of the return (excluding
form is filed.
extensions). Enter “Filed pursuant to section
301.9100-2” on the amended return.
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