Instructions For Form 8909 - Energy Efficient Appliance Credit - Department Of Treasury

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Form 8909 (2008)
Page
General Instructions
Type D. A Type D clothes washer is a residential or commercial
clothes washer manufactured in calendar year 2008, which meets or
Section references are to the Internal Revenue Code unless otherwise
exceeds a 2.2 modified energy factor and does not exceed a 4.5
noted.
water consumption factor.
Purpose of Form
Top-loading clothes washer. A top-loading clothes washer is a
clothes washer with a clothes container compartment located on the
Manufacturers of qualified energy efficient appliances (eligible
top of the machine and which operates on a vertical axis.
dishwashers, clothes washers, and refrigerators (discussed below))
use Form 8909 to claim the energy efficient appliance credit. The
Modified energy factor. The modified energy factor is the modified
credit is part of the general business credit reported on Form 3800,
energy factor established by the Department of Energy for compliance
General Business Credit.
with the Federal energy conservation standard.
Note. If you are a taxpayer that is not a partnership, S corporation,
Water consumption factor. The water consumption factor is total
cooperative, estate, or trust, and your only source of this credit is from
weighted per-cycle water consumption divided by the cubic foot (or
a pass-through entity, you are not required to complete or file this
liter) capacity of the clothes washer.
form. Instead, report this credit directly on line 1q of Form 3800. See
the Instructions for Form 3800.
Refrigerators
Amount of Credit
An eligible refrigerator is a residential model automatic defrost
refrigerator-freezer that has an internal volume of at least 16.5 cubic
The credit is equal to the sum of the credit amounts figured separately
feet.
for each type of qualified energy efficient appliance that you produced
Four types of energy saving refrigerators are eligible for the energy
during the calendar year ending with or within your tax year.
efficient appliance credit. The amount of the credit is based on the
The credit amount determined for any type of qualified energy
percentage of energy savings.
efficient appliance is the applicable amount shown on Form 8909 for
each appliance, multiplied by the eligible production for the appliance.
Type A. A Type A refrigerator is a refrigerator manufactured in
calendar year 2008 which consumes at least 20% but not more than
The eligible production in a calendar year is the excess of:
22.9% less kilowatt hours per year than the 2001 energy conservation
standards.
The number of appliances of the same type manufactured by the
taxpayer in the United States during the calendar year, over
Type B. A Type B refrigerator is a refrigerator manufactured in
calendar year 2008 which consumes at least 23% but not more than
The average number of appliances of the same type manufactured
24.9% less kilowatt hours per year than the 2001 energy conservation
annually by the taxpayer (or any predecessor) in the United States
standards.
during the 2 prior calendar years.
Type C. A Type C refrigerator is a refrigerator that is manufactured
For 2008, the maximum overall credit for all qualified appliances is
in calendar year 2008 which consumes at least 25% but not more
the smaller of 2 percent of your average annual gross receipts for the
than 29.9% less kilowatt hours per year than the 2001 energy
3 prior tax years or $75,000,000. The $75,000,000 limit does not apply
conservation standards.
to Type D clothes washers and Type D refrigerators.
Type D. A Type D refrigerator is a refrigerator that is manufactured
Dishwashers
in calendar year 2008 which consumes at least 30% less energy than
An eligible dishwasher is a residential dishwasher subject to the
the 2001 energy conservation standards.
energy conservation standards established by the Department of
Note. The “2001 energy conservation standards” are those issued by
Energy.
the Department of Energy effective July 1, 2001. You can find them at
Two types of energy saving dishwashers are eligible for the energy
10 CFR 430.32 at
efficient credit. The amount of the credit is based on the percentage
of energy savings.
Members of a Group Treated as a
Type A. A Type A dishwasher is a dishwasher manufactured in
Single Producer
calendar year 2008, which uses no more than 324 kilowatt hours per
All persons treated as a single employer under section 52(a) or (b) or
year and 5.8 gallons per cycle.
section 414(m) or (o) are treated as a single producer. See section
Type B. A Type B dishwasher is a dishwasher manufactured in
45M(g)(2)(B) regarding the inclusion of foreign corporations for this
calendar year 2008, which uses no more than 307 kilowatt hours per
purpose. If you are a member of a group treated as a single producer,
year and 5.0 gallons per cycle (5.5 gallons per cycle for dishwashers
complete lines 1 through 21d based on the group’s total production.
designed for more than 12 place settings).
On the dotted line to the left of line 22, enter “Group” and in
parentheses enter the share of the line 22 amount allocated to the
Clothes Washers
other group members. Subtract the amount in parentheses to
An eligible clothes washer is a residential model clothes washer,
determine the amount to enter on line 22.
including a commercial style coin operated washer.
Certification
Four types of energy saving clothes washers are eligible for the
No additional information or certification currently is required to claim
energy efficient appliance credit. The amount of the credit is based on
the credit.
the percentage of energy savings.
Type A. A Type A clothes washer is a residential top-loading
Specific Instructions
clothes washer manufactured in calendar year 2008, which meets or
exceeds a 1.72 modified energy factor and does not exceed an 8.0
Line 20
water consumption factor.
Enter 2 percent of your average annual gross receipts for the 3 prior
Type B. A Type B clothes washer is a residential top-loading
tax years. Gross receipts are reduced by returns and allowances. If an
clothes washer manufactured in calendar year 2008, which meets or
entity was not in existence for the entire 3-year period, the average
exceeds a 1.8 modified energy factor and does not exceed a 7.5
annual gross receipts are based on the period during which the entity
water consumption factor.
was in existence. Gross receipts for any tax year of less than 12
months are annualized by multiplying the gross receipts for the short
Type C. A Type C clothes washer is a residential or commercial
period by 12 and dividing the result by the number of months in the
clothes washer manufactured in calendar year 2008, which meets or
short period. Any reference to an entity includes its predecessor(s).
exceeds a 2.0 modified energy factor and does not exceeds a 6.0
water consumption factor.

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