Fillable Form 8909 - Energy Efficient Appliance Credit

Form 8909 (2013)

Page

Refrigerators

Line 21a

The maximum credit base amount for 2013 is

An eligible refrigerator is a residential model automatic

$25,000,000. This limit does not apply to clothes washers

defrost refrigerator-freezer that has an internal volume of

and Type B refrigerators.

at least 16.5 cubic feet.

Note. The maximum credit base also applies to credits

Two types of energy saving refrigerators are eligible for

received from a pass-through entity.

the energy efficient appliance credit. The amount of the

credit is based on the percentage of energy savings.

Line 25

Type A. A Type A refrigerator is a refrigerator

The credit for dishwashers, and Type A refrigerators

manufactured in calendar year 2013, which consumes at

included on line 19 plus the amount included on line 25

least 30% less energy than the 2001 energy conservation

for these appliances, cannot exceed the amount on line

standards.

21k.

Type B. A Type B refrigerator is a refrigerator

Line 27

manufactured in calendar year 2013, which consumes at

Cooperatives. A cooperative described in section 1381

least 35% less energy than the 2001 energy conservation

(a) must allocate to its patrons the credit in excess of its

standards.

liability limit. Therefore, to figure the unused amount of

Note. The “2001 energy conservation standards” are

the credit allocated to patrons, the cooperative must first

those issued by the Department of Energy effective July

figure its tax liability. While any excess is allocated to

1, 2001. You can find them at 10 CFR 430.32 at

patrons, any credit recapture applies as if the cooperative

had claimed the entire credit.

Members of a Group Treated as a Single

If the cooperative is subject to the passive activity

Producer

rules, include on line 25 any energy efficient appliance

credit from passive activities disallowed for prior years

All persons treated as a single employer under section 52

and carried forward to this year. Complete Form 8810,

(a) or (b) or section 414(m) or (o) are treated as a single

Corporate Passive Activity Loss and Credit Limitations, to

producer. See section 45M(g)(2)(B) regarding the

determine the allowed credit that must be allocated

inclusion of foreign corporations for this purpose. If you

between the cooperative and the patrons. For details, see

are a member of a group treated as a single producer,

the Instructions for Form 8810.

complete lines 1 through 23 based on the group’s total

Estates and trusts. Allocate the energy efficient

production. On the dotted line to the left of line 24, enter

appliance credit on line 26 between the estate or trust

“Group” and in parentheses enter the share of the line 24

and the beneficiaries in the same proportion as income

amount allocated to the other group members. Subtract

was allocated and enter the beneficiaries' share on line

the amount in parentheses to determine the amount to

27.

enter on line 24.

If the estate or trust is subject to the passive activity

Certification

rules, include on line 25 any energy efficient appliance

No additional information or certification currently is

credit from passive activities disallowed for prior years

required to claim the credit.

and carried forward to this year. Complete Form 8582-

CR, Passive Activity Credit Limitations, to determine the

Specific Instructions

allowed credit that must be allocated between the estate

or trust and the beneficiaries. For details, see the

Line 20

Instructions for Form 8582-CR.

Enter 4 percent of your average annual gross receipts for

the 3 prior tax years. Gross receipts are reduced by

Paperwork Reduction Act Notice. We ask for the

returns and allowances. If an entity was not in existence

information on this form to carry out the Internal Revenue

for the entire 3-year period, the average annual gross

laws of the United States. You are required to give us the

receipts are based on the period during which the entity

information. We need it to ensure that you are complying

was in existence. Gross receipts for any tax year of less

with these laws and to allow us to figure and collect the

than 12 months are annualized by multiplying the gross

right amount of tax.

receipts for the short period by 12 and dividing the result

by the number of months in the short period. Any

reference to an entity includes its predecessor(s).

Form 8909 - Energy Efficient Appliance Credit - 2013 Page 3

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