Form 8909 - Energy Efficient Appliance Credit - Department Of The Treasury - 2006
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18909
OMB No. 1545-2055
Energy Efficient Appliance Credit
Form
2006
Attach to your tax return.
Attachment
Department of the Treasury
159
Sequence No.
Internal Revenue Service
Name(s) shown on return
Identifying number
Complete lines 1 through 6 to compute the tentative credit for dishwashers and clothes washers. See instructions.
(a)
(b) Clothes
Dishwashers
Washers
1
Enter the number of eligible dishwashers or clothes
1
washers produced in calendar year 2006
2
Enter the average number of eligible dishwashers or
2
clothes washers produced in the 3 prior calendar years
3
3
Subtract line 2 from line 1
$32
31
$100
00
4
4
Applicable amount
5
5
Multiply line 3 by line 4
6
6
Add the amounts on line 5 in columns (a) and (b)
Complete lines 7 through 13 to compute the tentative credit for refrigerators. See instructions.
(a) Type A
(b) Type B
(c) Type C
7
Enter the number of eligible refrigerators
7
produced in calendar year 2006
8
Enter 110% of the average number of eligible
refrigerators produced in the 3 prior calendar
8
years
9
Subtract line 8 from line 7
9
10
$75
00
$125
00
$175
00
10
Applicable amount
11
11
In column (a), multiply line 9 by line 10
12
In column (a), enter the smaller of the amount
on line 11, or $20,000,000. In columns (b) and
12
(c), multiply line 9 by line 10
13
13
Add the amounts on line 12 in columns (a) through (c)
14
14
Total. Add lines 6 and 13
15
15
Enter 2% of average annual gross receipts (see instructions)
16
$75,000,000
00
16
Maximum credit allowed
17
17
Enter the smallest of the amount on line 14, 15, or 16
18
Energy efficient appliance credits from partnerships, S corporations, estates, trusts, and
18
cooperatives
19
Add lines 17 and 18. Estates, trusts, and cooperatives, go to line 20; partnerships and S corporations,
19
report this amount on Schedule K; all others, report this amount on Form 3800, line 1u
20
Amount allocated to beneficiaries of the estate or trust, or to patrons of the cooperative (see
20
instructions)
21
Estates, trusts, and cooperatives, subtract line 20 from line 19. Report this amount on Form 3800,
line 1u
21
General Instructions
Note. If you are a taxpayer that is not a partnership, S
corporation, cooperative, estate, or trust, and your only
Section references are to the Internal Revenue Code unless
source of this credit is from a pass-through entity, you are
otherwise noted.
not required to complete or file this form. Instead, report this
credit directly on line 1u of Form 3800.
Purpose of Form
Who Can Claim the Credit
Manufacturers of qualified energy efficient appliances (eligible
dishwashers, clothes washers, and refrigerators (discussed
Manufacturers of eligible dishwashers, clothes washers, and
below)) must use Form 8909 to claim the energy efficient
refrigerators produced in calendar year 2006 or 2007 can
appliance credit.
claim the energy efficient appliance credit. For tax years
The energy efficient appliance credit is part of the general
beginning in 2006, the credit applies only to appliances
business credit reported on Form 3800, General Business
produced in calendar year 2006.
Credit. No portion of the unused credit may be carried back
to any tax year beginning before 2006. You can carry the
unused portion forward up to 20 years.
8909
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 37719E
Form
(2006)
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