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

2014

Attachment 

Sequence No. 95

Name(s) shown on return Identifying number

Part I Electricity Produced at Qualified Facilities Placed in Service Before October 23, 2004

1 Kilowatt-hours produced and sold (see instructions) . . . × 0.023 1

2 Phaseout adjustment (see instructions) . . . . . . . $ × 2

3 Credit before reduction. Subtract line 2 from line 1 . . . . . . . . . . . . . . . 3

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

4 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) . . . 4

5 Total of additions to the capital account for the project for this and all prior tax years . . . . 5

 6 Divide line 4 by line 5. Show as a decimal carried to at least 4 places . . . . . . . . . 6 .

 7 Multiply line 3 by line 6 . . . . . . . . . . . . . . . . . . . . . . . . 7

8 Subtract line 7 from line 3 . . . . . . . . . . . . . . . . . . . . . . . 8

9 Part I renewable electricity production credit from partnerships, S corporations, cooperatives, 

estates, and trusts (see instructions) . . . . . . . . . . . . . . . . . . . . 9

10 Add lines 8 and 9. Cooperatives, estates, and trusts, go to line 11. Partnerships and S 

corporations, stop here and report this amount on Schedule K. All others, stop here and report 

this amount on Form 3800, Part III, line 1f (see instructions) . . . . . . . . . . . . 10

11 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

12 Cooperatives, estates, and trusts, subtract line 11 from line 10. Report this amount on Form 3800, 

Part III, line 1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

Part II 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

13 Electricity produced at qualified 

facilities using:

(a) 

Kilowatt-hours produced 

and sold (see instructions)

(b) 

Rate

(c) 

Column (a) × 

Column (b) 

a Wind . . . . . . . . 13a

b Closed-loop biomass . . . 13b

c Geothermal . . . . . . 13c

d Solar . . . . . . . . 13d

e Add column (c) of lines 13a through 13d and enter here (see instructions) . . . . . . . . 13e

14 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 . . . 14a

b Small irrigation power . . . 14b

c Landfill gas . . . . . . 14c

d Trash . . . . . . . . 14d

e Hydropower . . . . . . 14e

f Marine and hydrokinetic 

renewables . . . . . . 14f

g Add column (c) of lines 14a through 14f and enter here (see instructions) . . . . . . . . 14g

 15 Add lines 13e and 14g . . . . . . . . . . . . . . . . . . . . . . . . 15

16 Phaseout adjustment (see instructions) . . . . . . . $ × 16

 17 Subtract line 16 from line 15 . . . . . . . . . . . . . . . . . . . . . . 17

Refined coal produced at a qualified refined coal production facility

18 Tons produced and sold (see instructions) . . . . . . × $6.601 18

 19 Phaseout adjustment (see instructions) . . . . . . . $ × 19

 20 Subtract line 19 from line 18 . . . . . . . . . . . . . . . . . . . . . . 20

21 Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

Indian coal produced at a qualified Indian coal production facility

22 Tons produced and sold (see instructions) . . . . . . × $2.317 22

23 Credit before reduction. Add lines 17, 20, and 22 . . . . . . . . . . . . . . . . 23

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 14954R Form 8835 (2014)
Form 8835 (2014) Page 2

Part II 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 (continued)

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

24 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) . . . . . . . . . . . . . . . . . . . . . . . . . . 24

25 Total of additions to the capital account for the project for this and all prior tax years . . . . 25

26 Divide line 24 by line 25. Show as a decimal carried to at least 4 places . . . . . . . . 26 .

27 Multiply line 23 by the smaller of 1/2 or line 26 . . . . . . . . . . . . . . . . . 27

28 Subtract line 27 from line 23 . . . . . . . . . . . . . . . . . . . . . . 28

29 Part II renewable electricity, refined coal, and Indian coal production credit from partnerships, 

S corporations, cooperatives, estates, and trusts (see instructions) . . . . . . . . . . 29

30 Add lines 28 and 29. Cooperatives, estates, and trusts, go to line 31. Partnerships and S 

corporations, stop here and report this amount on Schedule K. All others: For electricity, refined

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

placed in service, stop here and report the applicable part of this amount on Form 3800, Part III, 

line 4e. For all other production of electricity, refined coal, or Indian coal, stop here and report 

the applicable part of this amount on Form 3800, Part III, line 1f (see instructions) . . . . . 30

31 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions) 31

32 Cooperatives, estates, and trusts, subtract line 31 from line 30. For electricity, refined coal, or 

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

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

production of electricity, refined coal, or Indian coal, report the applicable part of this amount on 

Form 3800, Part III, line 1f . . . . . . . . . . . . . . . . . . . . . . . 32

Form 8835 (2014)