Fillable Form 8909 - Energy Efficient Appliance Credit

Form 8909 (2013)

Page

General Instructions

Dishwashers

An eligible dishwasher is a residential dishwasher subject

Section references are to the Internal Revenue Code

to the energy conservation standards established by the

unless otherwise noted.

Department of Energy.

Future Developments

Two types of energy saving dishwashers are eligible for

the energy efficient credit. The amount of the credit is

For the latest information about developments related to

based on the percentage of energy savings.

Form 8909 and its instructions, such as legislation

enacted after they were published, go to

Type A. A Type A dishwasher is a dishwasher

manufactured in calendar year 2013, which uses no more

than 295 kilowatt hours per year and 4.25 gallons per

Purpose of Form

cycle (4.75 gallons per cycle for dishwashers designed for

Manufacturers of qualified energy efficient appliances

more than 12 place settings).

(eligible dishwashers, clothes washers, and refrigerators

Type B. A Type B dishwasher is a dishwasher

(discussed below)) use Form 8909 to claim the energy

manufactured in calendar year 2013, which uses no more

efficient appliance credit. The credit is part of the general

than 280 kilowatt hours per year and 4 gallons per cycle

business credit reported on Form 3800, General Business

(4.5 gallons per cycle for dishwashers designed for more

Credit.

than 12 place settings).

Note. If you are a taxpayer that is not a partnership, S

Gallons per cycle. Gallons per cycle is the amount of

corporation, cooperative, estate, or trust, and your only

water, expressed in gallons, required to complete a

source of this credit is from a pass-through entity, you are

normal cycle of a dishwasher.

not required to complete or file this form. Instead, report

this credit directly on line 1q of Form 3800. See the

Clothes Washers

Instructions for Form 3800.

An eligible clothes washer is a residential model clothes

Amount of Credit

washer, including a commercial residential style coin

operated washer.

The credit is equal to the sum of the credit amounts

Only one type of energy saving clothes washer is

figured separately for each type of qualified energy

eligible for the energy efficient appliance credit. The

efficient appliance that you produced during the calendar

amount of the credit is based on the percentage of

year ending with or within your tax year.

energy savings.

The credit amount determined for any type of qualified

An eligible clothes washer is a top-loading clothes

energy efficient appliance is the applicable amount shown

on Form 8909 for each appliance, multiplied by the

washer manufactured in calendar year 2013, which meets

or exceeds a 2.4 modified energy factor and does not

eligible production for the appliance.

exceed a 4.2 water consumption factor, or a front-loading

The eligible production in a calendar year is the excess

clothes washer manufactured in calendar year 2013,

of:

which meets or exceeds a 2.8 modified energy factor and

• The number of appliances of the same type

does not exceed a 3.5 water consumption factor.

manufactured by the taxpayer in the United States during

Top-loading clothes washer. A top-loading clothes

the calendar year, over

washer is a clothes washer with a clothes container

• The average number of appliances of the same type

compartment access located on the top of the machine

manufactured by the taxpayer (or any predecessor) in the

and which operates on a vertical axis.

United States during the 2 prior calendar years.

Modified energy factor. The modified energy factor is

For 2013, the maximum overall credit for all qualified

the modified energy factor established by the Department

appliances is the smaller of 4 percent of your average

of Energy for compliance with the Federal energy

annual gross receipts for the 3 prior tax years or

conservation standard.

$25,000,000 reduced by the amount of the energy

Water consumption factor. The water consumption

efficient appliance credit you (or any predecessor) were

factor is total weighted per-cycle water consumption

allowed for all prior tax years beginning after 2010. The

divided by the cubic foot (or liter) capacity of the clothes

$25,000,000 limit does not apply to clothes washers and

washer.

Type B refrigerators.

Form 8909 - Energy Efficient Appliance Credit - 2013 Page 2

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