Form

Department of the Treasury

Internal Revenue Service

Renewable Electricity, Refined Coal,

and Indian Coal Production Credit

OMB No. 1545-1362

 Attach to your tax return.

Attachment

Sequence No. 95

Current Year Credit

1 Kilowatt-hours produced and sold (see instructions)

2 Phaseout adjustment (see instructions)

3

4

5

6

7

Credit before reduction. Subtract line 2 from line 1

Reduction for government grants, subsidized financing, and other credits:

8

Total of government grants, proceeds of tax-exempt government obligations, subsidized energy

financing, and any other credits allowed for the project for this and all prior tax years

9

Total of additions to the capital account for the project for this and all prior tax years

10

Divide line 4 by line 5. Show as a decimal carried to at least 4 places

11

Multiply line 3 by line 6

12

Subtract line 7 from line 3

13

Section A credits

from pass-through

entities:

14

Current year credit. Add lines 8 and 9

Part I

0.019



For Paperwork Reduction Act Notice, see instructions. Cat. No. 14954R Form 8835 (2005)

8835



Name(s) shown on return Identifying number

1

2

3

4

5

6

7

8

9

10

11

12

13

$

Part II Allowable Credit (See Who must file Form 3800 to find out if you complete Part II or file Form 3800.)

15

a 14a

b Credits from Form 1040, lines 48 through 54 14b

Foreign tax credit

Possessions tax credit (Form 5735, line 17 or 27)

Nonconventional source fuel credit (Form 8907, line 23)

Other specified credits (see instructions)

Add lines 14a through 14e

21

Net income tax. Subtract line 14f from line 13. If zero, skip lines 16 through 19 and enter -0-

on line 20

16

Alternative minimum tax (see instructions)

19 19

Tentative minimum tax (see instructions)

16

20

Enter 25% (.25) of the excess, if any, of line 16 over $25,000

(see instructions)

Subtract line 19 from line 15. If zero or less, enter -0-

Credit allowed for the current year. Enter the smaller of line 10 or line 20. Report the total of

this amount and the amount from Section B, line 41, on Form 1040, line 55; Form 1120, Schedule

J, line 6d; Form 1120-A, Part I, line 2; Form 1041, Schedule G, line 2c; or the applicable line of

your return. If line 20 is smaller than line 10, see instructions 

15

Regular tax before credits (see instructions)

17

Add lines 11 and 12

20

21

Enter the greater of line 17 or line 18

17

18

c

d

e

14c

14d

Net regular tax. Subtract line 14f from line 11. If zero or less, enter -0-

14e

f

2005

Section A. Electricity produced at qualified facilities placed in service prior to October 23, 2004

14f

18

Current Year Credit

1 Kilowatt-hours produced and sold (see instructions)

2

3

Kilowatt-hours produced and sold after December 31, 2004

Add lines 1 and 2

Part I

 0.019 1

2

3

Section B. Electricity and refined coal produced at qualified facilities placed in service after October 22, 2004, 

and Indian coal produced at facilities placed in service after August 8, 2005

Electricity produced at qualified facilities using wind, closed-loop biomass not modified

for co-fire purposes, geothermal, and solar

Electricity produced at qualified facilities using open-loop biomass, small irrigation power,

landfill gas, trash combustion, and hydropower

(see instructions)  .009

If you are a— Then enter the credit(s) from—

a Shareholder Schedule K-1 (Form 1120S), box 13, code F, G, or U

b Partner Schedule K-1 (Form 1065), box 15, code F, G, or U

c Beneficiary Schedule K-1 (Form 1041), box 13, code J 

.

d Patron Written statement from cooperative

4

5

Phaseout adjustment (see instructions)

Subtract line 4 from line 3

4

5

$ 
6

7

8

24

31

Tons produced and sold (see instructions)

32

Phaseout adjustment (see instructions)

33

Subtract line 7 from line 6

If you are a— Then enter the credit(s) from—

a Shareholder Schedule K-1 (Form 1120S), box 13, code F, G, or U

b Partner Schedule K-1 (Form 1065), box 15, code F, G, or U

c Beneficiary Schedule K-1 (Form 1041), box 13, code J

34

Add lines 15, 22, and 23

6

7

8

24

31

32

33



Part II Allowable Credit

35

a 34a

b Credits from Form 1040, lines 48 through 54 34b

Foreign tax credit

Possessions tax credit (Form 5735, line 17 or 27)

Nonconventional source fuel credit (Form 8907, line 23)

Other specified credits (see instructions)

Add lines 34a through 34e

41

Net income tax. Subtract line 34f from line 33. If zero, skip lines 36 through 39 and enter-0- on line 40

36

Alternative minimum tax (see instructions)

36

40

Enter 25% (.25) of the excess, if any, of line 36 over $25,000 (see instructions)

Subtract line 39 from line 38. If zero or less, enter -0-

Credit allowed for the current year. Enter the smaller of line 30 or line 40. Report this amount and the amount

from Section A, line 21 (if any) on Form 1040, line 55; Form 1120, Schedule J, line 6d; Form 1120-A, Part I, line 2;

Form 1041, Schedule G, line 2c; or the applicable line of your return. If line 40 is smaller than line 30, see instructions

35

Regular tax before credits (see instructions)

37

Add lines 31 and 32

40

41

37

c

d

e

34c

34d

Net regular tax. Subtract line 34f from line 31. If zero or less, enter -0-

34e

f 34f

Form 8835 (2005) Page 2

10 Credit before reduction. Add lines 5, 8, and 9

Reduction for government grants, subsidized financing, and other credits:

11 Total of government grants, proceeds of tax-exempt government obligations, subsidized energy

financing, and any other credits allowed for the project for this and all prior tax years

12 Total of additions to the capital account for the project for this and all prior tax years

13 Divide line 11 by line 12. Show as a decimal carried to at least 4 places

14 Multiply line 10 by the lesser of 1⁄2 or line 13

15 Subtract line 14 from line 10

23 Section B credits

from pass-through

entities:

10

11

12

13

14

15

Refined coal produced at a qualified refined coal production facility

 $5.481

$ 

Electricity produced at qualified closed-loop biomass facilities modified to co-fire with

coal, other biomass, or both

16 Thermal content of closed-loop biomass used in the facilities

17 Thermal content of all fuels used in the facilities 

18 Divide line 16 by line 17. Show as a decimal carried to at least two places

16

17

18

19 Kilowatt-hours produced and sold (see instructions)  0.019 19

20 Multiply line 19 by line 18 20

21 Phaseout adjustment (see instructions) $  21

22 Subtract line 21 from line 20 22

23

25 Renewable electricity, refined coal, and Indian coal production credit included on line 24 from

passive activities (see instructions) 25

26 Subtract line 25 from line 24 26

27 Renewable electricity, refined coal, and Indian coal production credit allowed for 2005 from a

passive activity (see instructions) 27

29 Carryback of renewable electricity, refined coal, and Indian coal production credit from 2006

(see instructions)

30 Current year credit. Add lines 26 through 29 (Caution. If you also have a credit from Form

6478, see instructions.)

38 Subtract line 37 from line 35. If zero or less, enter -0- 38

39 General business credit (see instructions) 39

.

.

Form 8835 (2005)

28 Carryforward of renewable electricity and refined coal production credit to 2005 (see

instructions) 28

29

30

9 Tons produced and sold (see instructions)  $1.50 9

d Patron Written statement from cooperative

Indian Coal produced at a qualified Indian coal production facility
Form 8835 (2005) Page 3

Section references are to the Internal Revenue

Code.

Purpose of Form

How To Figure the Credit

Definitions

General Instructions

Use Form 8835 to claim the renewable electricity,

refined coal, and Indian coal production credit. The

credit is allowed only for the sale of electricity,

refined coal, or Indian coal produced in the United

States or U.S. possessions from qualified energy

resources at a qualified facility (see Definitions

below).

Note. For calendar year 2005, the credit for

electricity, refined coal, and Indian coal produced

and sold is, respectively, 1.9 cents per kWh, $5.481

per ton and $1.50 per ton; there is no phaseout

adjustment.

Generally, the credit is 1.5 cents per kilowatt-hour

(kWh) for the sale of electricity produced by the

taxpayer from qualified energy resources at a

qualified facility during the credit period (see

Definitions below). The 1.5 cents credit amount is

reduced by 1/2 for open-loop biomass, small

irrigation, landfill gas, trash combustion, and

hydropower facilities. In the case of a closed-loop

biomass facility, the 1.5 cent amount is multiplied by

the ratio of the thermal content of the closed-loop

biomass used in the facility to the thermal content of

all fuels used in the facility. The credit is $4.375 per

ton for the sale of refined coal produced at a qualified

facility during the credit period; see section

45(e)(8)(A). The credit is $1.50 per ton for the sale of

Indian coal produced at a qualified facility during the

credit period.

Section A example. If the reference price of

electricity is 10.0¢ and the adjusted threshold price is

9.0¢, reduce the credit by 1/3 ((10.0¢ – 9.0¢)  3¢ =

.3333). Enter the line 1 credit in the first entry space

on line 2, .3333 in the second entry space, and

multiply to figure the reduction.

Resources means wind, closed-loop biomass,

poultry waste, open-loop biomass, geothermal

energy, solar energy, small irrigation power,

municipal solid waste, hydropower production,

refined coal, and Indian coal.

Closed-loop biomass is any organic material from

a plant that is planted exclusively for use at a

qualified facility to produce electricity.

Poultry waste is poultry manure and litter,

including wood shavings, straw, rice hulls, and other

bedding material for the disposition of manure.

Open-loop biomass is cellulosic, lignin, or

agricultural livestock waste materials as defined in

section 45(c)(3).

Geothermal energy is energy derived from a

geothermal deposit as defined by section 613(e)(2).

Small irrigation power is power generated

without any dam or impoundment of water. See

section 45(c)(5).

Municipal solid waste is solid waste as defined

under paragraph 27 of 42 U.S.C. 6903.

Refined coal is a liquid, gaseous, or solid

synthetic fuel produced from coal or high carbon fly

ash meeting the requirements of section 45(c)(7).

Qualified facility is any of the following facilities

owned by the taxpayer and used to produce

electricity or, in the case of coal production facilities,

refined and Indian coal. The facilities are broken

down by form section.

Section A

● Poultry waste facility placed in service after

12/31/99 and before 1/1/05.

● Wind facility placed in service after 12/31/93 and

before 10/23/04.

● Closed-loop biomass facility placed in service

after 12/31/92 and before 10/23/04.

Section B

● Wind facility placed in service after 10/22/04 and

before 1/1/08.

● Closed-loop biomass facility placed in service after

10/22/04 and before 1/1/08.

● Closed-loop biomass facility modified to co-fire

with coal or other biomass (or both), placed in service

before 1/1/08. See section 45(d)(2).

● Open-loop biomass facility using cellulosic waste

placed in service before 1/1/08.

● Open-loop biomass facility using agricultural

livestock waste placed in service after 10/22/04 and

before 1/1/08 and the nameplate capacity rating is

not less than 150 kilowatts.

● Geothermal energy facility placed in service after

10/22/04 and before 1/1/08.

● Solar energy facility placed in service after

10/22/04 and before 1/1/06.

● Small irrigation power facility placed in service

after 10/22/04 and before 1/1/08.

● Landfill gas or trash combustion facility using

municipal solid waste placed in service after 10/22/04

and before 1/1/08.

● A refined coal production facility originally placed

in service after 10/22/04 and before 1/1/09.

A qualified facility does not include a refined coal

production facility or landfill gas facility using

municipal solid waste to produce electricity, if the

production from that facility is allowed as a credit

under section 45K.

Credit period is:

● 10 years for a wind, poultry waste, closed-loop

biomass (not modified for co-fire purposes), or

refined coal production facility, beginning on the date

the facility was placed in service.

● 5 years for an open-loop biomass facility using

cellulosic waste, beginning on the date the facility

was placed in service, but not earlier than 1/1/05.

● 5 years for an open-loop biomass facility using

agricultural livestock waste, geothermal, solar energy,

small irrigation power, landfill gas, or trash

combustion facility, beginning on the date the facility

placed in service, if placed in service during the

period after 10/22/04 and before 8/9/05. If not placed

in service during that period, the credit period is 10

years.

● 10 years for a closed-loop biomass facility

modified to co-fire with coal, other biomass (or

both), beginning on the date the facility was placed

in service, but not earlier than 10/22/04.

United States and U.S. possessions include the

seabed and subsoil of those submarine areas that

are adjacent to the territorial waters over which the

United States has exclusive rights according to

international law.

Who Can Take the Credit

Generally, the owner of the facility is allowed the

credit. In the case of closed-loop biomass and

open-loop biomass facilities, if the owner is not the

producer of the electricity, the lessee or the operator

of the facility is eligible for the credit.

Specific Instructions for 

Section A and Section B

Note. Where line references between Section A and

B differ, the Section B line references are in

parentheses.

What’s New

● Form 8884, New York Liberty Zone Business

Employee Credit, is obsolete for 2005. Any

carryforward of that credit should be reported on

Form 8835, Section B. For more information, see the

instructions for Section B, line 28.

● For filers who have a credit from Form 6478,

Credit for Alcohol Used as Fuel, and a credit from

Form 8835, Section B, the credit from Form 6478 is

included on Form 8835, Section B, line 30, and the

allowable portion of both credits is figured in Part II

of Form 8835, Section B. For more information, see

the instructions for Section B, line 30.

● Hydropower production and Indian coal were

added as new resources and qualified facilities.

● The credit period for open-loop biomass using

agricultural livestock waste, geothermal, solar

energy, small irrigation power, landfill gas, and trash

combustion placed in service after 8/8/05 is

increased to 10 years.

The credit for electricity produced is

proportionately phased out over a 3-cent range when

the reference price exceeds the 8-cent threshold

price. The refined coal credit is proportionately

phased out over an $8.75 range when the reference

price of fuel used as feedstock exceeds 1.7 times the

2002 reference price. The 1.5-cent credit rate, the

8-cent threshold price, the $4.375 refined coal rate,

and the reference price of fuel used as a feedstock

are adjusted for inflation. The reference price and the

inflation adjustment factor (IAF) for each calendar

year are published during the year in the Federal

Register. If the reference price is less than the

threshold price (adjusted by the IAF), there is no

reduction. For electricity produced, if the reference

price is more than 3 cents over the adjusted

threshold price, there is no credit; if the reference

price is more than the threshold price, but not more

than 3 cents over the adjusted threshold price, there

is a phaseout adjustment on line 2 of Section A and

lines 4 and 21 of Section B. For refined coal

produced, if the reference price is more than $8.75

over the adjusted threshold price, there is no credit; if

the reference price is more than the threshold price,

but not more than the $8.75 over the adjusted

threshold price, there is a phaseout adjustment on

line 7 of Section B.

Hydropower production means the incremental

hydropower production for the tax year from any

hydroelectric dam placed in service on or before

8/8/2005 and the hydropower production from any

nonhydroelectric dam described in section

45(c)(8)(C).

Indian coal means coal which is produced from

coal reserves which on 6/14/05 were owned by an

Indian tribe or held in trust by the United States for

the benefit of an Indian tribe or its members.

● Indian coal production facility placed in service

before 1/1/09.

● 10 years for a hydropower facility, beginning on

the date the efficiency improvements or additions to

capacity are placed in service.

● 7 years for an Indian coal production facility,

beginning on the date the facility was placed in

service, but not before 1/1/2006.

Figure any renewable electricity, refined coal, and

Indian coal production credit from your trade or

business on lines 1 through 8 (lines 1 through 22 of

Section B). Skip lines 1 through 8 (lines 1 through 22

of Section B) if you are only claiming a credit that

was allocated to you from an S corporation,

partnership, cooperative, estate, or trust.

Fiscal year taxpayers. If you have sales in 2005 and

2006 and the credit rate on line 1 (lines 1, 2, 6, 9, or

19 of Section B) or the phaseout adjustment on line

2 (lines 4, 7, or 21 of Section B) is different for 2006,

make separate computations for each line. Use the

respective sales, credit rate, and phaseout

adjustment for each calendar year. Enter the total of

the two computations on the credit rate line(s)—line

1 of Section A (lines 1, 2, 6, 9, or 19 of Section

B)—or the phaseout adjustment line(s)—line 2 of

Section A (lines 4, 7, or 21 of Section B). Attach the

computations to Form 8835 and write “FY” in the

margin.

● Certain cooperatives can elect to allocate a part of

the renewable electricity, refined coal, and Indian

coal production credit among its patrons.

● Hydropower facility producing incremental

hydroelectric production attributable to efficiency

improvements or additions to capacity described in

section 45(c)(8)(B) placed in service after 8/8/05 and

before 1/1/08 and any other facility producing

qualified hydroelectric production described in section

45(c)(8) placed in service after 8/8/05 and before

1/1/08.

Enter the kilowatt-hours of electricity produced at

qualified facilities and multiply by $.019. Fiscal year

filers with 2006 sales may have to refigure lines 1 and

19 as explained under Fiscal year taxpayers above.

Part I—Current Year Credit

Line 1, Section A (Line 19, Section B)
Form 8835 (2005) Page 4

● Grants provided by the United States, a state, or

political subdivision of a state for the project;

● Proceeds of a tax-exempt issue of state or local

government obligations used to provide financing for

the project;

● Total of subsidized energy financing provided

directly or indirectly under a federal, state, or local

program provided for the project; and

Line 2, Section B only

Enter the kilowatt-hours of electricity produced and

sold at qualified facilities and multiply by $.009. Fiscal

filers with 2006 sales must figure line 2 as explained

under Fiscal year taxpayers above.

Line 2, Section A (Lines 4 and 21, Section B)

Calendar year filers enter zero on lines 2, 4, and 21.

Fiscal year filers with sales in 2006 also enter zero if

the published 2006 reference price is equal to or less

than the 2006 adjusted threshold price. See How To

Figure the Credit to figure the adjustment.

Line 6, Section B only

Enter the tons of refined coal produced and sold

during 2005 from a qualified refined coal production

facility and multiply by $5.481. Fiscal filers with 2006

sales must figure line 6 as explained under Fiscal year

taxpayers above.

Line 7, Section B only

Calendar year filers enter zero on line 7. Fiscal year

filers with sales in 2006 also enter zero if the

published 2006 reference price is equal to or less

than 1.7 times the 2002 reference price. See How To

Figure the Credit to figure the adjustment.

Line 4, Section A (Line 11, Section B)

Enter the sum, for this and all prior tax years, of:

● The amount of any other credit allowable for any

property that is part of the project.

Line 25, Section B only

Enter the amount included on line 24 that is from a

passive activity. Generally, a passive activity is a

trade or business in which you did not materially

participate. Rental activities are generally considered

passive activities, whether or not you materially

participate. For details, see Form 8582-CR, Passive

Activity Credit Limitations (for individuals, trusts, and

estates), or 8810, Corporate Passive Activity Loss

and Credit Limitations (for corporations).

Line 27, Section B only

Enter the passive activity credit allowed for the 2005

renewable electricity, refined coal, and Indian coal

production credit from Form 8582-CR or

Form 8810.

Line 10, Section A (Line 30, Section B)

S corporations and partnerships. Allocate line 10 of

Section A using the instructions under Line 24,

Section B only.

Estates and trusts. Allocate the line 10 (line 30 of

Section B) credit between the estate or trust and the

beneficiaries in proportion to the income allocated to

each. Report on Schedule K-1 each beneficiary’s

share of the credit. On the dotted line to the left of

the entry space, enter the estate’s or trust’s share of

the credit. Label it “1041 portion” and use it in Part II

(or line 1h of Form 3800, if required) to figure the

credit to claim on Form 1041.

Part II—Allowable Credit

The credit allowed for the current year may be limited

based on your tax liability. If you are completing

Section B, you must complete Part II to figure the

allowable credit. If you are completing Section A, use

Part II to figure the allowable credit unless you must

file Form 3800, General Business Credit.

● A renewable electricity production credit from a

passive activity (in Section A),

● More than one credit included in the general

business credit (other than a credit from Form 8844

or Section B of Form 8835), or

● A carryback or carryforward of any of those credits.

See the instructions for Form 3800 to find out

which credits are included in the general business

credit.

Line 11, Section A (Line 31, Section B)

Enter the regular tax before credits from the

following line of the appropriate form or

schedule.

● Individuals. Enter the amount from Form 1040,

line 44.

● Corporations. Enter the amount from Form 1120,

Schedule J, line 3; Form 1120-A, Part I, line 1; or

the applicable line of your return.

● Estates and trusts. Enter the sum of the amounts

from Form 1041, Schedule G, lines 1a and 1b, or

the amount from the applicable line of your return.

Line 12, Section A (Line 32, Section B)

Enter the alternative minimum tax (AMT) from the

following line of the appropriate form or schedule.

● Individuals. Enter the amount from Form 6251,

line 35.

● Corporations. Enter the amount from Form 4626,

line 14.

● Estates and trusts. Enter the amount from Form

1041, Schedule I, line 56.

Line 17, Section A (Line 37, Section B)

See section 38(c)(5) for special rules that apply to

married couples filing separate returns, controlled

groups, regulated investment companies, real estate

investment trusts, and estates and trusts.

Line 18, Section A only

Although you may not owe AMT, you generally must

still compute the tentative minimum tax (TMT) to

figure your credit. For a small corporation exempt

from the AMT under section 55(e), enter zero.

Otherwise, complete and attach the applicable AMT

form or schedule. Enter on line 18 the TMT from the

line shown below.

● Estates and trusts: Form 1041, Schedule I,

line 54.

● Individuals: Form 6251, line 33.

● Corporations: Form 4626, line 12.

Line 39, Section B only

Enter the amount of all other allowed credits for the

current year included in the general business credit.

If you are filing Form 3800, enter the amount from

line 19 of that form plus the amount, if any, from

Form 8844, line 24. Otherwise, enter the amount

from the last line of any separate general business

credit form you are filing.

Line 21, Section A (Line 41, Section B)

If you are completing Section A, and cannot use all

of the credit because of the tax liability limit (line 20

is smaller than line 10) carry the unused credit back

1 year and then forward 20 years.

Paperwork Reduction Act Notice. We ask for the

information on this form to carry out the Internal

Revenue laws of the United States. You are required

to give us the information. We need it to ensure that

you are complying with these laws and to allow us

to figure and collect the right amount of tax.

You are not required to provide the information

requested on a form that is subject to the

Paperwork Reduction Act unless the form displays a

valid OMB control number. Books or records

relating to a form or its instructions must be retained

as long as their contents may become material in

the administration of any Internal Revenue law.

Generally, tax returns and return information are

confidential, as required by section 6103.

The time needed to complete and file this form

will vary depending on individual circumstances. The

estimated burden for individual taxpayers filing this

form is approved under OMB control number

1545-0074 and is included in the estimates shown in

the instructions for their individual income tax return.

The estimated burden for all other taxpayers who file

this form is shown below.

Recordkeeping 21 hr., 16 min.

Learning about the law 

or the form 1 hr.

Preparing and sending

the form to the IRS 1 hr., 22 min.

If you have comments concerning the accuracy

of these time estimates or suggestions for making

this form simpler, we would be happy to hear from

you. See the instructions for the tax return with

which this form is filed.

Line 29, Section B only

Use only if you amend your 2005 return to carry back

an unused renewable electricity, refined coal, and

Indian coal production credit from 2006.

Who must file Form 3800. You must file Form

3800 if you have:

Credit from Form 6478 (Section B only). If you have

a current year credit from Form 6478, include that

amount (line 10 of Form 6478) in the total for line 30.

On the dotted line next to line 30, enter “From Form

6478” and the amount.

Line 28, Section B only

Carryforward credit from Form 8884. If you have a

carryforward credit from Form 8884, include that

amount in the total for line 28. On the dotted line next

to line 28, enter “From Form 8884” and the amount.

If you are completing Section B, enter on line 41 the

smaller of line 30 or line 40. The credit allowed for the

current year must be applied in the following order.

● Carryforward of the New York Liberty Zone

business employee credit.

● Carryforward of the renewable electricity and

refined coal production credit from Section B.

● Current year credit from Section B and any

current year credit from Form 6478. Note. There is

no ordering rule to differentiate between these two

credits.

If you cannot use all of the credit because of the

tax liability limit (line 40 is smaller than line 30), carry

any unused current year credit back 1 year and then

forward up to 20 years. However, the current year

credit from Form 6478 cannot be carried back; it

must be carried forward up to 20 years.

Line 9, Section B only

Enter the tons of Indian coal produced and sold after

1/1/06 from a qualified Indian coal facility and

multiply by $1.50.

Cooperative Election to Allocate Credit to

Patrons. A cooperative described in section 1381(a)

can elect to allocate any part of the renewable electricity, refined coal, and Indian coal production credit

among the patrons of the cooperative. The credit is

allocated among the patrons eligible to share in

patronage dividends on the basis of the quantity or

value of business done with or for such patrons for

the tax year.

To make an election, attach a statement to your

timely filed return (including extensions) indicating the

amount you are electing to allocate to patrons. On

the dotted line to the left of the entry space enter the

cooperative’s portion of the credit. Label it “Coop

portion” and use it in Part II (or line 1h of Form 3800,

if required) to figure the credit to claim on the

cooperative’s tax return. The election will not take

effect unless the organization designates the

apportionment in a written notice mailed to its

patrons during the payment period described in

section 1382(d).

If you timely file your return without making an

election, you can still make the election by filing an

amended return within 6 months of the due date of

the return (excluding extensions). Enter “Filed

pursuant to section 301.9100-2” on the amended

return.

Once made, the election cannot be revoked.

● A credit from Form 8906, 8907, 8910, or 8911,

Line 14e, Section A (Line 34e, Section B)

Include on lines 14e and 34e any amounts claimed

on:

● Form 8834, Qualified Electric Vehicle Credit, line

20,

● Form 8910, Alternative Motor Vehicle Credit, line

18, and

● Form 8911, Alternative Fuel Vehicle Refueling

Property Credit, line 19.

Line 24, Section B only

S corporations and partnerships. Allocate the

credit on line 24 to the shareholders and partners as

the current year credit. Attach Form 8835 to the S

corporation or partnership return and show on

Schedule K-1 each shareholder’s or partner’s credit.

Electing large partnerships include this credit in

“general credits.”