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2020. This doesn't include any facility for which any

Marine and hydrokinetic renewable energy facility

qualified small wind energy property expenditure (as

placed in service after October 2, 2008, and the

defined in section 25D(d)(4)) is used in determining the

construction of which begins before January 1, 2017.

residential energy efficient property credit.

A qualified facility doesn't include a refined coal

Closed-loop biomass facility placed in service after

production facility or landfill gas facility using municipal

October 22, 2004, and the construction of which begins

solid waste to produce electricity, if the production from

before January 1, 2017.

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

Closed-loop biomass facility modified to co-fire with

coal or other biomass (or both), placed in service before

Credit Period

January 1, 2017. The facility will be treated as modified

before January 1, 2017, if the construction of the

Credit period for

modification begins before January 1, 2017. See section

facilities placed in

Credit period for

45(d)(2).

service before

facilities placed in

August 9, 2005

service after August

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

(years from

8, 2005 (years from

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

Eligible electricity

placed-in-service

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

production activity:

date):

of the increased amount of electricity produced at the

facility by reason of the new unit.

Wind

Open-loop biomass facility using cellulosic waste, the

Closed-loop biomass

construction of which begins before January 1, 2017.

Open-loop biomass

Open-loop biomass facility using agricultural livestock

(including agricultural

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

livestock waste

construction of which begins before January 1, 2017, and

nutrient facilities)

the nameplate capacity rating isn't less than 150 kilowatts.

Geothermal

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

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

Solar (pre-2006

facilities only)

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

the increased amount of electricity produced at the facility

Small irrigation power

by reason of the new unit.

Municipal solid waste

Geothermal energy facility placed in service after

(including landfill gas

October 22, 2004, and the construction of which begins

facilities and trash

before January 1, 2017. The facility doesn't include any

combustion facilities)

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

Qualified hydropower

N/A

which is taken into account by you for purposes of

Marine and

determining the energy credit under Code section 48.

hydrokinetic

N/A

Solar energy facility placed in service after October 22,

2004, and before January 1, 2006. The facility doesn't

Indian coal

N/A

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

Refined coal

the basis of which is taken into account by you for

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

purposes of determining the energy credit under Code

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

section 48.

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

Small irrigation power facility placed in service after

January 1, 2005.

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

Landfill gas or trash facility using municipal solid waste

placed in service after October 22, 2004, and the

United States and U.S. possessions include the

construction of which begins before January 1, 2017.

seabed and subsoil of those submarine areas that are

A refined coal production facility originally placed in

adjacent to the territorial waters over which the United

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

States has exclusive rights according to international law.

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

coal facilities.

Who Can Take the Credit

Hydropower facility producing incremental hydroelectric

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

production attributable to efficiency improvements or

the case of closed-loop biomass facilities modified to

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

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

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

biomass facilities, and refined coal facilities, if the owner

as placed in service before January 1, 2017, if the

isn't the producer of the electricity, the lessee or the

construction of the improvement or addition begins before

operator of the facility is eligible for the credit.

January 1, 2017, and any other facility producing qualified

Specific Instructions for Part I and

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

placed in service after August 8, 2005, and the

Part II

construction of which begins before January 1, 2017.

Figure any renewable electricity, refined coal, and Indian

Indian coal production facility placed in service before

coal production credit from your trade or business on lines

January 1, 2009.

13 through 28. Skip lines 13 through 28 if you are only

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Instructions for Form 8835 (2015)

Instructions For Form 8835 - Renewable Electricity, Refined Coal, And Indian Coal Production Credit - 2015 Page 3

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