Fillable Form 3468 - Investment Credit - 2015 (Page 2 of 3) in pdf

Form 3468 (2015)

Page

Part III

Rehabilitation Credit and Energy Credit

Rehabilitation credit (see instructions for requirements that must be met):

a Check this box if you are electing under section 47(d)(5) to take your qualified rehabilitation

expenditures into account for the tax year in which paid (or, for self-rehabilitated property, when

capitalized). See instructions. Note. This election applies to the current tax year and to all later tax

years. You may not revoke this election without IRS consent .

▶

b Enter the dates on which the 24- or 60-month measuring period begins

and ends

c Enter the adjusted basis of the building as of the beginning date above

(or the first day of your holding period, if later) .

d Enter the amount of the qualified rehabilitation expenditures incurred, or

treated as incurred, during the period on line 11b above

Enter the amount of qualified rehabilitation expenditures and multiply by the percentage shown:

e Pre-1936 buildings located in the Gulf Opportunity Zone

(only enter amounts paid or incurred before 2012)

11e

× 13% (.13)

Pre-1936 buildings affected by a Midwestern disaster (only

enter amounts paid or incurred before 2012)

× 13% (.13)

11f

g Other pre-1936 buildings .

11g

× 10% (.10)

h Certified historic structures located in the Gulf Opportunity Zone

(only enter amounts paid or incurred before 2012) .

× 26% (.26)

11h

Certified historic structures affected by a Midwestern disaster

(only enter amounts paid or incurred before 2012)

× 26% (.26)

11i

11j

Other certified historic structures .

× 20% (.20)

For properties identified on lines 11h, 11i, or 11j, complete lines 11k and 11l.

k Enter the assigned NPS project number or the pass-through entity’s employer identification

number (see instructions)

Enter the date that the NPS approved the Request for Certification of Completed Work (see

instructions) .

m Rehabilitation credit from an electing large partnership (Schedule K-1 (Form 1065-B), box 9)

11m

Energy credit:

a Basis of property using geothermal energy or solar energy (acquired before January 1, 2006, and

the basis attributable to construction, reconstruction, or erection by the taxpayer before January

1, 2006) placed in service during the tax year (see instructions)

× 10% (.10)

12a

b Basis of property using solar illumination or solar energy placed in service during the tax year that was

acquired after December 31, 2005, and the basis attributable to construction, reconstruction, or

erection by the taxpayer after December 31, 2005 (see instructions) $

× 30% (.30)

12b

Qualified fuel cell property (see instructions):

c Basis of property placed in service during the tax year that was acquired after December 31, 2005, and

before October 4, 2008, and the basis attributable to construction, reconstruction, or erection by the

taxpayer after December 31, 2005, and before October 4, 2008

× 30% (.30)

12c

× $1,000

d Applicable kilowatt capacity of property on line 12c (see instructions)

12d

▶

e Enter the lesser of line 12c or line 12d

12e

Basis of property placed in service during the tax year that was acquired after October 3, 2008,

and the basis attributable to construction, reconstruction, or erection by the taxpayer after

October 3, 2008

× 30% (.30)

12f

× $3,000

g Applicable kilowatt capacity of property on line 12f (see instructions)

12g

▶

h Enter the lesser of line 12f or line 12g

12h

Qualified microturbine property (see instructions):

Basis of property placed in service during the tax year that was acquired after December 31, 2005,

and the basis attributable to construction, reconstruction, or erection by the taxpayer after

December 31, 2005

12i

× 10% (.10)

Kilowatt capacity of property on line 12i

× $200

12j

▶

k Enter the lesser of line 12i or line 12j .

12k

3468

Form

(2015)

Form 3468 - Investment Credit - 2015 Page 2

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