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2012

8908-K

*1200020309*

41A720-S11 (10-12)

ENTUCKY

NERGY

TAR

Commonwealth of Kentucky

DEPARTMENT OF REVENUE

(Homes and Manufactured Homes) TAX CREDIT

➤ Attach to Form 720, 720S, 725, 765 or 765-GP.

KRS 141.437

Name of Entity

Federal Identification Number

Kentucky Corporation/LLET

Account Number (if applicable)

__ __ __ __ __ __

__ __ __ __ __ __ __ __ __

Part I-Qualifications

Yes

Was the ENERGY STAR home completed before January 1, 2012, or the ENERGY STAR

manufactured home sold before January 1, 2012? .....................................................................

Was the ENERGY STAR home completed after December 31, 2012, or the ENERGY

STAR manufactured home sold after December 31, 2012? ........................................................

Has another taxpayer previously taken a tax credit on these ENERGY STAR homes

or ENERGY STAR manufactured homes? ....................................................................................

Have you taken the energy efficiency products tax credit provided by KRS 141.436? .............

If you answered “yes” to any of the questions above, STOP; you do not qualify for this credit.

If you answered “no” to all of the questions above, go to Part II.

Part II-ENERGY STAR (Homes and Manufactured Homes)

1a. Enter the total number of qualified ENERGY STAR homes

as provided by KRS 141.437(1)(a) ................................................... 1a

1b. Multiply line 1a by $800.......................................................................................................... 1b

2a. Enter the total number of qualified ENERGY STAR manufactured

homes as provided by KRS 141.437(1)(b) ...................................... 2a

2b. Multiply line 2a by $400.......................................................................................................... 2b

ENERGY STAR homes and ENERGY STAR manufactured homes tax credits

from pass-through entities ..................................................................................................... 3

Add lines 1b, 2b and 3 ............................................................................................................ 4

INSTRUCTIONS FOR FORM 8908-K

Purpose of Form—This form is used by a taxpayer to claim

Line 1b—Enter the number of qualified ENERGY STAR homes

a tax credit on Forms 720, 720S, 725, 765 or 765-GP for the

on Line 1a multiplied by $800.

construction of an ENERGY STAR home for use as a principal

Line 2a—Enter the total number of qualified ENERGY STAR

place of residence in the Commonwealth or for the sale of an

manufactured homes. KRS 141.437(1)(b) provides that an

ENERGY STAR manufactured home to a buyer who uses the

“ENERGY STAR manufactured home” means a manufactured

home as a principal residence in the Commonwealth as provided

home as defined in KRS 100.348 that meets the ENERGY STAR

by KRS 141.437 and meets the certification required by Section

label under the ENERGY STAR Program administered by the

45L of the Internal Revenue Code.

U.S. Environment Protection Agency.

PART I – QUALIFICATIONS

Line 2b—Enter the number of qualified ENERGY STAR

The tax credit provided by KRS 141.437 shall apply in the tax year

manufactured homes on Line 2a multiplied by $400.

in which the taxpayer completes construction of an ENERGY

Line 3—Enter the ENERGY STAR homes and ENERGY STAR

STAR home or sells an ENERGY STAR manufactured home. If

manufactured home credits from pass-through entities, and

a tax credit has been previously taken by another taxpayer on

attach copies of all Schedule(s) K-1.

the same ENERGY STAR home or ENERGY STAR manufactured

home, you do not qualify for this credit. If you have taken the

Line 4—Enter the total of Lines 1b, 2b and 3 on this line.

energy efficiency products tax credit provided by KRS 141.436,

Also, enter the amount from Line 4 on the applicable form as

you do not qualify for this credit.

follows:

PART II – ENERGY STAR (Homes and Manufactured Homes)

•

Form 720–Enter on Schedule TCS, Line 17.

Line 1a—Enter the total number of qualified ENERGY STAR

•

Form 720S–Enter on Schedule TCS, Line 17.

homes. KRS 141.437(1)(a) provides that an “ENERGY STAR

•

Form 725–Enter on Schedule TCS, Line 17.

home” means any single-family residence that qualifies for

•

Form 765–Enter on Form 765, Schedule K, Line 37 and

and receives the ENERGY STAR label under the ENERGY STAR

Schedule TCS, Line 17.

Program administered by the U.S. Environment Protection Agency.

•

Form 765-GP–Enter on Form 765-GP, Schedule K, Line 37.

Form 8908-K (State Form 41a720-S11) - Kentucky Energy Star (Homes And Manufactured Homes) Tax Credit - 2012

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