Application for Section 1603:

Payments for Specified Renewable Energy Property in Lieu of Tax Credits

(Property that has already been placed in service)

Applicants who place a qualified property in service during 2009-2011 must submit this application form and the Terms and 

Conditions before October 1, 2012. Applicants who have begun construction of a qualified property during 2009-2011 but 

did not place the property in service by the end of 2011 must use this form to update a Begun Construction application 

that was submitted before October 1, 2012. This updated application form along with the Terms and Conditions must be 

submitted within 90 days after the property is placed in service. 

While there are directions in this application, they are not a substitute for reading and understanding the Program 

Guidance, Terms and Conditions, Section 1603 of the American Recovery and Reinvestment Tax Act of 2009, and Sections 

45 and 48 of the Internal Revenue Code.

*All fields are required unless otherwise noted. Fill out the form in order, as lower sections are affected by upper section 

choices. Allowed values are marked in italics, items in square brackets [] are optional.

The numbering of questions in this application form is not sequential. Some numbers are skipped intentionally.

View checklist for properties already placed in service

Section 1: Applicant Eligibility 

1A. Type of Applicant — indicate which choice best describes the applicant. Governments, 501(c) organizations, 54(j)(4) 

entities, partnership or pass-thru entities with any government /501(c)/54(j)(4) entity as a partner (or other holder of an 

equity or profits interest), and in some cases foreign persons and entities are not eligible for Section 1603 payments. 

Federal, State, or local government or any political subdivision, agency, or instrumentality thereof - do not continue 

with application

Organization described in section 501(c) of the Internal Revenue Code and exempt from tax under section 501(a) of 

such Code - do not continue with application

Entity referred to in paragraph (4) of section 54(j) of the Internal Revenue Code - do not continue with application

Partnership or pass-thru entity with a government or any political subdivision, agency, or instrumentality thereof, 501(c) 

organization, or 54(j)(4) entity as a direct or indirect partner (or other direct or indirect holder of an equity or profits 

interest) - do not continue with application (Note: If such entity only owns an indirect interest in the applicant 

through a taxable C corporation, do not choose this selection.) 

Foreign person or entity not qualifying for the exception in section 168(h)(2)(B) of the Internal Revenue Code with 

respect to the property - do not continue with application

Foreign person or entity qualifying for the exception in section 168(h)(2)(B) of the Internal Revenue Code with respect to 

the property 

Sole proprietorship 

Joint venture 

Partnership 

Domestic C corporation 

Domestic S corporation 

Cooperative organization described in section 1381 of the Internal Revenue Code 

Real Estate Investment Trust (REIT) 

Other (specify here): 

1B. Applicant's Interest in the Property — indicate the applicant's interest in the property.

Applicant is owner of the property. 

Applicant is lessee of the property (include waiver from owner, as described in the Program Guidance and in Section 6 of 
this Application). 

Applicant is not the owner or lessee of the property - do not continue with application

Section 2: Property Information 

2A. Depreciation and Use of Property — indicate which choice best describes the property.

Property is not depreciable or amortization is not allowed - do not continue with application

Property is depreciable or amortization is allowed in lieu of depreciation. 

Property is both depreciable or amortization is allowed in lieu of depreciation and is a public utility property within the 

meaning of section 168(i)(10) of the Internal Revenue Code. 

2B. Property Identification — enter information about the location of the property. *City or County required. 

Property is located outside the United States during more than 50% of the year - do not continue with 

application. (Note: If such property meets the requirements described in section 168(g)(4) of the IRC, do not choose 

this selection.) 

Property is located predominately within the United States.

Name: Street Address 1:

*City: Street Address 2 

(optional):

*County: State: ...

Zip Code:

00000[-

0000]

2C. Property Placed in Service — enter the date on which the property was placed in service. See Program Guidance for a 

definition of placed in service date. If applying for multiple units of property that the applicant is treating as a single, larger 

unit of property and the units have different placed in service dates, enter the date the first and last units were placed in 

service. 

Date (for multiple units, first property): mm/dd/yyyy

Date (optional - for multiple units, last property): mm/dd/yyyy

Section 3: Applicant Information 

3A. Applicant — enter information about the entity that placed the property in service. 

Business name: Street address 1:

Phone:

000 000 

0000 [()-.]

Street address 2 

(optional):

Employer Identification 

Number (EIN):

Do not enter a Social 

Security number

000000000

City:
DUNS Number:

000000000

State: ...

Website address 

(optional):

Zip code:

00000[-

0000]

3B. Contact Person — enter information for the person to be contacted about this application. 

First name: Last name:

Organizational affiliation: E-mail address:

Phone:

000 000 

0000 [()-.]

Fax:

000 000 

0000 [()-.]

3C. Previous Applications —indicate whether an application has previously been submitted for Section 1603 payments for 

this property or property at this same location. (This does not include an application previously submitted for this property to 

show that construction began in 2009-2011.

No applications submitted previously for Section 1603 payments for this property.

Application(s have) has been submitted previously for this property or property at this same location. 

Section 4: Property Description 

4A. Specified Energy Property — indicate which choice best describes the type of specified energy property. See Program 

Guidance for a further explanation of each type.

Specified properties eligible under section 45 of Internal Revenue Code

Wind facility — uses wind to produce electricity (wind turbines with capacity of 100kW or less may also qualify below as 

small wind energy property but only one payment is allowed with respect to the property).

Closed-loop biomass facility (other than a facility described in the choice below) — uses organic material from a plant 

grown exclusively for purposes of being used to generate electricity. If a portion of fuel is not closed-loop biomass, give 

the percentage of fuel, on an annual basis, that is closed-loop biomass: %.

Facility modified to use closed-loop biomass to co-fire with coal, other biomass, or both. Modification must be approved 

under the Biomass Power for Rural Development Program or be part of a pilot project of the Commodity Credit 

Corporation. Give the percentage of fuel, on an annual basis, that is closed-loop biomass: %.

Open-loop biomass facility (cellulosic waste material) — uses solid, non-hazardous, cellulosic waste material or any lignin 

material derived from qualified sources described in section 45(c)(3)(ii) of the Internal Revenue Code to produce 

electricity. If a portion of fuel is not open-loop biomass of this type, give the percentage of fuel, on an annual basis, that 

is open-loop biomass of this type: %.

Open-loop biomass facility (livestock waste nutrients) — uses agricultural livestock waste nutrients to produce electricity 

and has a nameplate capacity rating of not less than 150 kW. If a portion of fuel is not agricultural livestock waste 

nutrients, give the percentage of fuel, on an annual basis, that is agricultural livestock waste nutrients: %.

Geothermal facility — uses geothermal energy to produce electricity.

Landfill gas facility — uses gas derived from the biodegradation of municipal solid waste to produce electricity.

Trash facility — uses municipal solid waste to produce electricity and is not a landfill gas facility.

Hydropower facility (incremental hydropower) — produces incremental hydropower production as a result of efficiency

improvements and additions to capacity to which the incremental hydropower production is attributable. The baseline 

and incremental increase in energy production must be certified by FERC.

Hydropower facility — hydropower producing facility installed on a qualifying nonhydroelectric dam. The property must 

be licensed by FERC and meet all other applicable environmental, licensing, and regulatory requirements.

Marine and hydrokinetic renewable energy facility — uses marine and hydrokinetic renewable energy to produce 
electricity and has a nameplate capacity rating of at least 150 kW.

Specified properties eligible under section 48 of Internal Revenue Code

Solar electricity property — uses solar energy to generate electricity.

Solar thermal property — uses solar energy to heat or cool (or provide hot water for use in) a structure, or to provide 

solar process heat (property used to generate energy for heating a swimming pool ineligible).

Solar lighting property — uses solar energy to illuminate the inside of a structure using fiber optic distributed sunlight.

Geothermal property — equipment used to produce, distribute, or use energy derived from a geothermal deposit.

Fuel cell property — fuel cell power plant that has a nameplate capacity of at least 0.5 kW of electricity using an 

electrochemical process and an electricity-only generation efficiency greater than 30%.

Microturbine property — stationary microturbine power plant that has a nameplate capacity of less than 2,000 kW and

an electricity-only generation efficiency of not less than 26% at International Standard Organization conditions.

Combined heat and power system property — system that uses the same energy source for the simultaneous or 

sequential generation of electrical power, mechanical shaft power, or both, in combination with the generation of steam 

or other form of useful thermal energy and that meets all of the following requirements:

1. System produces at least 20% of total useful energy in the form of thermal energy which is not used for 

electrical or mechanical power (report thermal production in Section 4D of this application).

2. System produces at least 20% of total useful energy in the form of electrical or mechanical power (or 

combination) (report electrical and/or mechanical production in Section 4D of this application).

3. System energy efficiency percentage exceeds 60% [unless system uses open- or closed-loop biomass (see 

Guidance) for at least 90% of the energy source]. Specify energy efficiency percentage: % and, if 

applicable, percentage of energy source from open- or closed-loop biomass: %.

4. System does not exceed 50 MW or a mechanical energy capacity in excess of 67,000 horsepower or an 

equivalent combination of electrical and mechanical energy capacities (report system capacity in Section 4D of 

this application).

Small wind energy property — uses a turbine with nameplate capacity of not more than 100 kW to generate electricity.

Geothermal heat pump property — uses the ground or ground water as a thermal energy source to heat a structure or as 

a thermal energy sink to cool a structure.

4B. Narrative Description of Property - give a summary description of the property that is suitable for publication. Limit 

the summary to 2500 characters. If applying for multiple units of property that are being treated as a single, larger property, 

so indicate in the narrative.

4C. Use of Energy — enter information in one of the two boxes to describe how the energy produced is being/will be used

Energy produced has been/will be sold. Enter the name and address of the buyer.

Energy produced has not been/will not be sold. Describe how it is/will be used.

4D. Energy Generated by the Property — fill in the appropriate column depending on whether the property generates 

electrical, mechanical, or thermal energy (or combination) for the capacity and production of the property. This section is not 

applicable to solar illumination properties and geothermal heat pump properties. Enter the estimated production. 

kW=kilowatt(s), kWh=kilowatt hour(s), MMBTU=one-million British Thermal Units, hp=horsepower.

Electrical Mechanical Thermal

Installed nameplate capacity: kW

kW hp MMBTU/h

MMBTU/hr

Estimated annual production: kWh

kW hp MMBTU

MMBTU

4E. Jobs Created/Retained by the Property — enter the estimated number of direct jobs created/retained by the 
property. Direct jobs are those created/retained in the project, not by suppliers who make the materials used in the project.

Construction 

Stage

Operational 

Stage

Full-time jobs

(at least 35 hours per 

week):

Part-time jobs

(less than 35 hours per 

week):

Section 5. Cost Basis and Request for Payment 

5A.Cost Basis and Applicable Percentage — enter the qualified cost basis of the property and the applicable percentage 

to calculate the request for payment. The applicable percentage is either 10% or 30% depending on the type of energy 

property. See Program Guidance to determine the applicable percentage. Fuel cell property formula — if the applicable 

percentage times the qualified cost basis exceeds an amount equal to $1,500 for each 0.5 kW of capacity, maximum request 

for payment amount cannot exceed $1,500 times each 0.5 kW of capacity. Microturbine property formula — if the applicable 

percentage times the qualified cost basis exceeds an amount equal to $200 for each kW of capacity, maximum request for 

payment cannot exceed $200 times the number of kW of capacity.

Qualified cost basis

(as shown in supporting documentation): $ .00

Applicable percentage:

10% 30%

For fuel cell property:

If property has less than kW of capacity, enter capacity here: 

For microturbine property:

If property has less than kW of capacity, enter capacity here: 

5B. Request for Payment — from the calculation in 5A, the amount of request for payment. 

Amount of request for payment: $ (Based on calculations in 5A.)

5C. Assignment — Indicate if the 1603 payment has been assigned to a financial institution in accordance with Federal 

Assignment of Claims Act (31 U.S.C. 3727) 

The 1603 payment has not been assigned to a financial institution.

The 1603 payment has been assigned to a financial institution.

Section 6. Documentation 

6A. Documentation for Properties Placed In Service — for properties placed in service attach documentation: to establish 

that the property has been placed in service as claimed in Section 2C of this application; to demonstrate that the property has 

met the requirements shown in Section 4 of this application; and to support costs claimed in Section 5 of this application. See 

Program Guidance for information on acceptable documentation to establish a property is placed in service and meets the 

eligibility requirements and to support costs. If the applicant is a lessee (as indicated in Section 1B), attach a waiver, as 

described in the Program Guidance, from the owner. For properties not yet placed in service. NOTE: You may add additional 

documents or replace these as needed using the "Add/modify supporting documentation" option in the main menu for up to 3

days after submitting this application.

ACCEPTED FILE TYPES: Office (doc, docx, xls, xlsx), postscript (pdf), and plain text (txt) formats. Limit total size 

of all files to 100 MB or less.
Section 7. Signature of Applicant 

7A. Under penalties of perjury, I declare that I have examined this application, which includes any application submitted using 

the same Treasury Identification Number for the purpose of demonstrating that construction began on the property in 2009-

2011, and to the best of my knowledge and belief, it is true, correct, and complete. I declare that I am the applicant or an 

authorized official for the applicant. Further, I agree the information in this application can be disclosed to the Internal 

Revenue Service. 

First Name: Last Name:

Title: Phone: 000 

000 0000 [()-.]

Email: Signature (enter your password):

Entering your password has the same legal effect as your handwritten signature.