Form 8835

Department of the Treasury 

Internal Revenue Service

Renewable Electricity, Refined Coal, 

and Indian Coal Production Credit

▶ Attach to your tax return.

▶ Information about Form 8835 and its separate instructions is at www.irs.gov/form8835.

OMB No. 1545-1362

2016

Attachment 

Sequence No. 95

Name(s) shown on return Identifying number

Electricity and Refined Coal Produced at Qualified Facilities Placed in Service After October 22, 2004 (After October 2, 2008, for Electricity 

Produced From Marine and Hydrokinetic Renewables), and Indian Coal Produced at Facilities Placed in Service After August 8, 2005

1 Electricity produced at qualified 

facilities using:

(a) 

Kilowatt-hours produced 

and sold (see instructions)

(b) 

Rate

(c) 

Column (a) × 

 Column (b) 

a Wind . . . . . . . . 1a

b Closed-loop biomass . . . 1b

c Geothermal . . . . . . 1c

d Solar . . . . . . . . 1d

e Add column (c) of lines 1a through 1d and enter here (see instructions) . . . . . . . . 1e

2 Electricity produced at qualified 

facilities using:

(a) 

Kilowatt-hours produced 

and sold (see instructions)

(b) 

Rate

(c) 

Column (a) × 

 Column (b) 

a Open-loop biomass . . . 2a

b Small irrigation power . . . 2b

c Landfill gas . . . . . . 2c

d Trash . . . . . . . . 2d

e Hydropower . . . . . . 2e

f Marine and hydrokinetic renewables 2f

g Add column (c) of lines 2a through 2f and enter here (see instructions) . . . . . . . . . 2g

3 Add lines 1e and 2g . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Phaseout adjustment (see instructions) . . . . . . . $ × 4

5 Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . 5

Refined coal produced at a qualified refined coal production facility

6 Tons produced and sold (see instructions) . . . . . . × $6.810 6

7 Phaseout adjustment (see instructions) . . . . . . . $ × 7

8 Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . 8

9 Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

Indian coal produced at a qualified Indian coal production facility

10 Tons produced and sold (see instructions) . . . . . . × $2.387 10

11 Credit before reduction. Add lines 5, 8, and 10 . . . . . . . . . . . . . . . . . 11

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

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

and any federal tax credits allowed for the project for this and all prior tax years (see instructions) . . . 12

13 Total of additions to the capital account for the project for this and all prior tax years . . . . 13

14 Divide line 12 by line 13. Show as a decimal carried to at least 4 places . . . . . . . . 14 .

15 Multiply line 11 by the smaller of 1/2 or line 14 . . . . . . . . . . . . . . . . . 15

16 Subtract line 15 from line 11 . . . . . . . . . . . . . . . . . . . . . . . 16

17a Enter the amount from line 16 applicable to wind facilities the construction of which began 

during 2017 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17a

b Multiply line 17a by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . 17b

18 Subtract line 17b from line 16 . . . . . . . . . . . . . . . . . . . . . . 18

19 Renewable electricity, refined coal, and Indian coal production credit from partnerships, 

S corporations, cooperatives, estates, and trusts (see instructions) . . . . . . . . . . 19

20 Add lines 18 and 19. Cooperatives, estates, and trusts, go to line 21. Partnerships and S corporations, stop here 

and report this amount on Schedule K. All others: For electricity or refined coal produced during the 4-year period 

beginning on the date the facility was placed in service or Indian coal produced, stop here and report the 

applicable part of this amount on Form 3800, Part III, line 4e. For all other production of electricity or refined coal, 

stop here and report the applicable part of this amount on Form 3800, Part III, line 1f (see instructions) . . . 20

21 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions) 21

22 Cooperatives, estates, and trusts, subtract line 21 from line 20. For electricity or refined coal produced 

during the 4-year period beginning on the date the facility was placed in service or Indian coal produced, 

report the applicable part of this amount on Form 3800, Part III, line 4e. For all other production of 

electricity or refined coal, report the applicable part of this amount on Form 3800, Part III, line 1f . . 22

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 14954R Form 8835 (2016)