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Example. If the reference price of electricity is 10.0¢

Part I

and the adjusted threshold price is 9.0¢, reduce the credit

•

Poultry waste facility placed in service after December

by 1/3 ((10.0¢ – 9.0¢) ÷ 3¢ = .3333). Enter the line 1

31, 1999, and before January 1, 2005.

credit in the first entry space on line 2, .3333 in the

•

Wind facility placed in service after December 31,

second entry space, and multiply to figure the reduction.

1993, and before October 23, 2004.

•

Closed-loop biomass facility placed in service after

Definitions

December 31, 1992, and before October 23, 2004.

Resources means wind, closed-loop biomass, poultry

waste, open-loop biomass, geothermal energy, solar

Part II

energy, small irrigation power, municipal solid waste,

•

Wind facility placed in service after October 22, 2004,

hydropower production, marine and hydrokinetic

and before January 1, 2013. This does not include any

renewables, refined coal, and Indian coal.

facility for which any qualified small wind energy property

Closed-loop biomass is any organic material from a

expenditure (as defined in section 25D(d)(4)) is used in

plant that is planted exclusively for use at a qualified

determining the residential energy efficient property

facility to produce electricity.

credit.

•

Closed-loop biomass facility placed in service after

Poultry waste is poultry manure and litter, including

October 22, 2004, and before January 1, 2014.

wood shavings, straw, rice hulls, and other bedding

•

Closed-loop biomass facility modified to co-fire with

material for the disposition of manure.

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

Open-loop biomass is solid, nonhazardous, cellulosic

January 1, 2014. See section 45(d)(2).

waste material; lignin material; or agricultural livestock

•

Closed-loop biomass facility that is a new unit placed

waste nutrients as defined in section 45(c)(3). See Notice

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

2008-60, 2008-30 I.R.B. 178, for rules related to

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

open-loop biomass, including an expanded definition of a

extent of the increased amount of electricity produced at

qualified facility and rules related to sales.

the facility by reason of the new unit.

•

Open-loop biomass facility using cellulosic waste

Geothermal energy is energy derived from a

placed in service before January 1, 2014.

geothermal deposit as defined by section 613(e)(2).

•

Open-loop biomass facility using agricultural livestock

Small irrigation power is power generated without

waste placed in service after October 22, 2004, and

any dam or impoundment of water. See section 45(c)(5).

before January 1, 2014, and the nameplate capacity

Municipal solid waste is solid waste as defined under

rating is not less than 150 kilowatts.

•

paragraph 27 of 42 U.S.C. 6903.

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

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

Refined coal is (1) a liquid, gaseous, or solid fuel

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

produced from coal or high carbon fly ash meeting the

the increased amount of electricity produced at the facility

requirements of section 45(c)(7), or (2) steel industry fuel

by reason of the new unit.

(defined below). See Notice 2010-54 for additional

•

Geothermal energy facility placed in service after

information on refined coal facilities. Notice 2010-54 is

October 22, 2004, and before January 1, 2014.

available at

•

Solar energy facility placed in service after October 22,

Steel industry fuel is a fuel that is produced through

2004, and before January 1, 2006.

•

a process of liquifying coal waste sludge (as defined by

Small irrigation power facility placed in service after

section 45(c)(7)(C)(ii)) and distributing it on coal and is

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

•

used as a feedstock for the manufacture of coke.

Landfill gas or trash facility using municipal solid waste

placed in service after October 22, 2004, and before

Hydropower production means the incremental

January 1, 2014.

hydropower production for the tax year from any

•

A refined coal production facility originally placed in

hydroelectric dam placed in service on or before August

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

8, 2005, and the hydropower production from any

2012, or a facility producing steel industry fuel (or any

nonhydroelectric dam described in section 45(c)(8)(C).

modification to such a facility) placed in service before

Marine and hydrokinetic renewable energy means

January 1, 2010. See Notice 2010-54 for more

energy derived from waves, tides, and currents in

information on refined coal facilities and modifications to

oceans, estuaries, and tidal areas; free flowing water in

those facilities.

rivers, lakes, and streams; free flowing water in an

•

Hydropower facility producing incremental

irrigation system, canal, or other man-made channel,

hydroelectric production attributable to efficiency

including projects that utilize nonmechanical structures to

improvements or additions to capacity described in

accelerate the flow of water for electric power production

section 45(c)(8)(B) placed in service after August 8,

purposes; or differentials in ocean temperature (ocean

2005, and before January 1, 2014, and any other facility

thermal energy conversion). See section 45(c)(10)(B) for

producing qualified hydroelectric production described in

exceptions.

section 45(c)(8) placed in service after August 8, 2005,

Indian coal means coal which is produced from coal

and before January 1, 2014.

•

reserves which on June 14, 2005, were owned by an

Indian coal production facility placed in service before

Indian tribe or held in trust by the United States for the

January 1, 2009.

•

benefit of an Indian tribe or its members.

Marine and hydrokinetic renewable energy facility

placed in service after October 2, 2008, and before

Qualified facility is any of the following facilities

January 1, 2014.

owned by the taxpayer and used to produce electricity or,

in the case of coal production facilities, refined and Indian

A qualified facility does not include a refined coal

coal. The facilities are shown by form section.

production facility or landfill gas facility using municipal

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Instructions For Form 8835 - Renewable Electricity, Refined Coal, And Indian Coal Production Credit - 2011 Page 2

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