Form 8908-K - Kentucky Energy Star (Homes And Manufactured Homes) Tax Credit - 2015 Page 2

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8908-K
Page 2
41A720-S11 (10-15)
Commonwealth of Kentucky
DEPARTMENT OF REVENUE
INSTRUCTIONS FOR FORM 8908-K
Purpose of Form—This form is used by a taxpayer to
Line 1b—Enter the number of qualified ENERGY STAR
claim a tax credit on Forms 720, 720S, 725, 765 or 765-GP
homes on Line 1a multiplied by $800.
for the construction of an ENERGY STAR home for use
as a principal place of residence in the Commonwealth
Line 2a—Enter the total number of qualified ENERGY
or for the sale of an ENERGY STAR manufactured home
STAR manufactured homes. KRS 141.437(1)(b) provides
to a buyer who uses the home as a principal residence
that an “ENERGY STAR manufactured home” means
in the Commonwealth as provided by KRS 141.437 and
a manufactured home as defined in KRS 100.348 that
meets the certification required by Section 45L of the
meets the ENERGY STAR label under the ENERGY
Internal Revenue Code.
STAR Program administered by the U.S. Environmental
Protection Agency.
PART I – QUALIFICATIONS
Line 2b—Enter the number of qualified ENERGY STAR
The tax credit provided by KRS 141.437 is a nonrefundable
manufactured homes on Line 2a multiplied by $400.
credit that can be applied against the taxes imposed by
KRS 141.040 and KRS 141.0401. The tax credit shall
Line 3—Enter the ENERGY STAR homes and ENERGY
apply in the tax year in which the taxpayer completes
STAR manufactured homes credits from pass-through
construction of an ENERGY STAR home or sells an
entities, and attach copies of all Schedule(s) K-1.
ENERGY STAR manufactured home. If a tax credit has
been previously taken by another taxpayer on the same
Line 4—Enter the total of Lines 1b, 2b and 3 on this line.
ENERGY STAR home or ENERGY STAR manufactured
Also, enter the amount from Line 4 on the applicable
home, you do not qualify for this credit. If you have taken
form as follows:
the energy efficiency products tax credit provided by
KRS 141.436, you do not qualify for this credit.
Form 720–Enter on Schedule TCS, Part II, Line 17.
PART II – ENERGY STAR (Homes and Manufactured
Form 720S–Enter on Schedule TCS, Part II, Line 17.
Homes)
Form 725–Enter on Schedule TCS, Part II, Line 17.
Line 1a—Enter the total number of qualified ENERGY
STAR homes. KRS 141.437(1)(a) provides that an “ENERGY
Form 765–Enter on Form 765, Schedule K, Section I,
STAR home” means any single-family residence that
Line 37 and Schedule TCS, Part II, Line 17.
qualifies for and receives the ENERGY STAR label under
the ENERGY STAR Program administered by the U.S.
Form 765-GP–Enter on Form 765-GP , Schedule K,
Environmental Protection Agency.
Section I, Line 37.

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