Fillable Form 8909 - Energy Efficient Appliance Credit

Form 8909 (2012)

Page

General Instructions

An eligible clothes washer is a top-loading clothes washer

manufactured in calendar year 2012, which meets or exceeds a 2.4

Section references are to the Internal Revenue Code unless otherwise

modified energy factor and does not exceed a 4.2 water consumption

noted.

factor, or a front loading clothes washer manufactured in calendar year

2012, which meets or exceeds a 2.8 modified energy factor and does

Future Developments

not exceed a 3.5 water consumption factor.

For the latest information about developments related to Form 8909 and

Top-loading clothes washer. A top-loading clothes washer is a

its instructions, such as legislation enacted after they were published,

clothes washer with a clothes container compartment access located on

go to

the top of the machine and which operates on a vertical axis.

What's New

Modified energy factor. The modified energy factor is the modified

energy factor established by the Department of Energy for compliance

The energy efficient appliance credit has been extended for certain

with the Federal energy conservation standard.

appliances through 2013.

Water consumption factor. The water consumption factor is total

Purpose of Form

weighted per-cycle water consumption divided by the cubic foot (or liter)

Manufacturers of qualified energy efficient appliances (eligible

capacity of the clothes washer.

dishwashers, clothes washers, and refrigerators (discussed below)) use

Refrigerators

Form 8909 to claim the energy efficient appliance credit. The credit is

part of the general business credit reported on Form 3800, General

An eligible refrigerator is a residential model automatic defrost

Business Credit.

refrigerator-freezer that has an internal volume of at least 16.5 cubic

feet.

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

cooperative, estate, or trust, and your only source of this credit is from a

Two types of energy saving refrigerators are eligible for the energy

pass-through entity, you are not required to complete or file this form.

efficient appliance credit. The amount of the credit is based on the

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

percentage of energy savings.

Instructions for Form 3800.

Type A. A Type A refrigerator is a refrigerator manufactured in calendar

year 2012 which consumes at least 30% less energy than the 2001

Amount of Credit

energy conservation standards.

The credit is equal to the sum of the credit amounts figured separately

for each type of qualified energy efficient appliance that you produced

Type B. A Type B refrigerator is a refrigerator manufactured in calendar

during the calendar year ending with or within your tax year.

year 2012 which consumes at least 35% less energy than the 2001

The credit amount determined for any type of qualified energy efficient

energy conservation standards.

appliance is the applicable amount shown on Form 8909 for each

Note. The “2001 energy conservation standards” are those issued by

appliance, multiplied by the eligible production for the appliance.

the Department of Energy effective July 1, 2001. You can find them at

The eligible production in a calendar year is the excess of:

10 CFR 430.32 at

• The number of appliances of the same type manufactured by the

Members of a Group Treated as a Single Producer

taxpayer in the United States during the calendar year, over

All persons treated as a single employer under section 52(a) or (b) or

• The average number of appliances of the same type manufactured by

section 414(m) or (o) are treated as a single producer. See section 45M

the taxpayer (or any predecessor) in the United States during the 2 prior

(g)(2)(B) regarding the inclusion of foreign corporations for this purpose.

calendar years.

If you are a member of a group treated as a single producer, complete

For 2012, the maximum overall credit for all qualified appliances is the

lines 1 through 23 based on the group’s total production. On the dotted

smaller of 4 percent of your average annual gross receipts for the 3 prior

line to the left of line 24, enter “Group” and in parentheses enter the

tax years or $25,000,000 reduced by the amount of the energy efficient

share of the line 24 amount allocated to the other group members.

appliance credit you (or any predecessor) were allowed for all prior tax

Subtract the amount in parentheses to determine the amount to enter

years beginning after 2010. The $25,000,000 limit does not apply to

on line 24.

clothes washers and Type B refrigerators.

Certification

Dishwashers

No additional information or certification currently is required to claim

An eligible dishwasher is a residential dishwasher subject to the energy

the credit.

conservation standards established by the Department of Energy.

Specific Instructions

Two types of energy saving dishwashers are eligible for the energy

efficient credit. The amount of the credit is based on the percentage of

Line 20

energy savings.

Enter 4 percent of your average annual gross receipts for the 3 prior tax

Type A. A Type A dishwasher is a dishwasher manufactured in calendar

years. Gross receipts are reduced by returns and allowances. If an entity

year 2012, which uses no more than 295 kilowatt hours per year and

was not in existence for the entire 3-year period, the average annual

4.25 gallons per cycle (4.75 gallons per cycle for dishwashers designed

gross receipts are based on the period during which the entity was in

for more than 12 place settings).

existence. Gross receipts for any tax year of less than 12 months are

Type B. A Type B dishwasher is a dishwasher manufactured in

annualized by multiplying the gross receipts for the short period by 12

calendar year 2012, which uses no more than 280 kilowatt hours per

and dividing the result by the number of months in the short period. Any

year and 4 gallons per cycle (4.5 gallons per cycle for dishwashers

reference to an entity includes its predecessor(s).

designed for more than 12 place settings).

Line 21a

Gallons per cycle. Gallons per cycle is the amount of water, expressed

in gallons, required to complete a normal cycle of a dishwasher.

The maximum credit base amount for 2012 is $25,000,000. This limit

does not apply to clothes washers and Type B refrigerators.

Clothes Washers

Note. The maximum credit base also applies to credits received from a

An eligible clothes washer is a residential model clothes washer,

pass-through entity.

including a commercial residential style coin operated washer.

Line 25

Only one type of energy saving clothes washer is eligible for the

energy efficient appliance credit. The amount of the credit is based on

The credit for dishwashers, and Type A refrigerators included on line 19

the percentage of energy savings.

plus the amount included on line 25 for these appliances, cannot

exceed the amount on line 21i.

Form 8909 - Energy Efficient Appliance Credit - 2012 Page 2

Related Articles

Related forms

Related Categories