Federal housing law
Form 4255 — Certain Credit Recapture, Excessive Payments, and Penalties
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f4255.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Form
4255¶
(Rev. December 2025)
Department of the Treasury Internal Revenue Service
Certain Credit Recapture, Excessive Payments, and Penalties¶
Attach to your tax return. Go to www.irs.gov/Form4255 for instructions and the latest information.
OMB No. 1545-0123
Attachment Sequence No. 172
Name(s) as shown on return Identifying number
Part I Summary. Complete the rest of Form 4255 as applicable before completing this part. See instructions.
| Prior year(s) c r e d it or deduction from: |
Amounts from prior year(s) returns | Recapture | |||||||
|---|---|---|---|---|---|---|---|---|---|
| Prior year(s) credit or deduction from: |
(a) Credit or deduction claimed in prior year(s) (as adjusted, if applicable) |
(b) Gross elective payment election (EPE) amount portion of column (a) |
(c) Gross EPE amount in column (b) applied against regular tax (section 38(c) limit) |
(d) Net EPE amount. Subtract column (c) from column (b) |
(e) Non-EPE credit (excess of column (a) over column (b)) that was applied against regular tax |
(f) Carryover. Subtract the sum of columns (b) and (e) from column (a) |
(g) Recapture percentage. Enter “N/ more than one recapture event on one line |
(h) Amount of column (a) recaptured, including reduction of carryover. See instructions for basis increase |
(i) Portion of column (h) reducing credit carryover in column (f) |
| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 2a Form 8933 b Form 8911 **z **Other line 2 amount |
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| 2a Form 8933 b Form 8911 **z **Other line 2 amount |
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| 2a Form 8933 b Form 8911 **z **Other line 2 amount |
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| 3 Total |
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 41488C Form 4255 (Rev. 12-2025) Created 5/2/25
Form 4255 (Rev. 12-2025) Page 2 Part I Summary. Complete the rest of Form 4255 as applicable before completing this part. See instructions. (continued)
| Prior year(s) c r e d it or deduction from: |
Recapture | Excessive Payments (EPs), Excessive Credit Transfers, and Penalties | |||||||
|---|---|---|---|---|---|---|---|---|---|
| Prior year(s) credit or deduction from: |
(j) Portion of column (h) recapturing non-EPE credit applied against regular tax in column (e) |
(k) Portion of column (h) recapturing gross EPE amount applied against regular tax from column (c) |
(l) Portion of column (h) recapturing net EPE amount from column (d) |
(m)(1) Section 6418(g)(2)(A)(i) excessive credit transfer |
(m)(2) Section 6418(g)(2)(A)(ii) 20% of excessive credit transfer |
(m)(3) Section 6418(g)(3) credit transfer recapture |
(n)(1) If you owe an EP related to a gross EPE in column (b), enter the net EPE portion from column (d) |
(n)(2) If you owe an EP, enter the portion of the EP not in column (n)(1) (excluding any 20% EP) |
(n)(3) If you owe an EP, enter any 20% EP you owe |
| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 2a Form 8933 b Form 8911 **z **Other line 2 amount |
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| 2a Form 8933 b Form 8911 **z **Other line 2 amount |
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| 2a Form 8933 b Form 8911 **z **Other line 2 amount |
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| 3 Total |
Form 4255 (Rev. 12-2025)
Form 4255 (Rev. 12-2025) Page 3 Part I Summary. Complete the rest of Form 4255 as applicable before completing this part. See instructions. (continued)
| Prior year(s) c r e d it or deduction from: |
Excessive Payments (EPs), Excessive Credit Transfers, and Penalties | Totals by Type | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Prior year(s) credit or deduction from: |
(o)(1) Prevailing wage penalty amounts related to a net EPE amount |
(o)(2) Prevailing wage penalty amounts related to a non-net EPE amount |
(o)(3) Prevailing wage penalty amounts not related to an EPE amount |
(p)(1) Apprenticeship penalty amounts related to a net EPE amount |
(p)(2) Apprenticeship penalty amounts related to a non-net EPE amount |
(p)(3) Apprenticeship penalty amounts not related to an EPE amount |
(q) Amount that can be reduced by nonrefundable credits. See instructions |
(r) Amount that cannot be reduced by nonrefundable credits. See instructions |
(s) Add columns (l) and (n)(1) |
(t) Add columns (n)(3), (o)(1), (o)(2), (p)(1), and (p)(2) |
| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 1a Form 7207 **b **Form 3468, Part III c Form 7210 **d **Form 3468, Part IV e Form 7218 **f **Form 7213, Part II **g **Form 3468, Part V **h **Form 8936, Part V i Form 7211 **j **Form 3468, Part VI k Form 8835 **l ** Form 3468, Part II **m **Form 3468, Part VII n Form 8908 o Form 7205 **z **Other line 1 amount |
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| 2a Form 8933 b Form 8911 **z **Other line 2 amount |
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| 2a Form 8933 b Form 8911 **z **Other line 2 amount |
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| 2a Form 8933 b Form 8911 **z **Other line 2 amount |
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| 3 Total |
Form 4255 (Rev. 12-2025)
Form 4255 (Rev. 12-2025) Page 4 Part II Recapture Calculation Section A—Properties
Enter the type of property and general business credit for which you are completing Sections B, C, and D. If recapturing the investment credit, also state the specific credit (rehabilitation, energy (if energy property, also show type)), qualified advanced coal project, qualified gasification project, qualified advanced energy project, advanced manufacturing investment property, qualified clean electricity facility, or rehabilitation property (if rehabilitation property, also show type of building).
A
B
C
D
Section B—Original Credit These columns relate to the properties A through D described above. Properties A B C D 1 Original rate of credit . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Credit base as of the end of the previous tax year (see instructions) . . . . . . . . 2 3 Net change in nonqualified nonrecourse financing during the tax year. If a net decrease, enter as a negative number . . . . . . . . . . . . . . . . . . . . . . 3 4 Credit base as of the end of the current tax year. Subtract line 3 from line 2 . . . . . . 4 5 Refigured credit (see instructions) . . . . . . . . . . . . . . . . . . . . 5 6 Credit taken for this property on Form 3800 in prior years (see instructions) . . . . . . 6 Section C—Recapture From Increase in Nonqualified Nonrecourse Financing (see instructions)
7 Credit subject to recapture due to a net increase in nonqualified nonrecourse financing. Subtract line 5 from line 6. If zero or less, enter -0- . . . . . . . . . . . . . . 7 8 Unused general business credits that would have been allowed if original credit had been figured with current-year credit base (see instructions) . . . . . . . . . . . . . 8 9 Subtract line 8 from line 7. This is the recapture tax as a result of a net increase in nonqualified nonrecourse financing . . . . . . . . . . . . . . . . . . . 9 Section D—Recapture From Disposition of Property, Cessation of Use as Qualified Credit Property, or Certain Expansions in Connection With Advanced Manufacturing Facilities (see instructions)
10 Date property was placed in service . . . . . . . . . . . . . . . . . . . 10 11 Date property ceased to be qualified credit property . . . . . . . . . . . . . . 11 12 Number of full years between the date on line 10 and the date on line 11 . . . . . . . 12 13 Unused general business credits that would have been allowed had there been no credit from this property (see instructions) . . . . . . . . . . . . . . . . . . . 13 14 Subtract line 13 from line 6 . . . . . . . . . . . . . . . . . . . . . . 14 15 Recapture percentage (see instructions) . . . . . . . . . . . . . . . . . . 15 16 Multiply line 14 by the percentage on line 15 . . . . . . . . . . . . . . . . 16 17 IRS-issued registration number, if applicable (see instructions) . . . . . . . . . . 17 18 Add property columns A through D, line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Add property columns A through D, line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 Total increase in tax. Add lines 18 and 19. Enter here and on the applicable line(s) in Part I, column (h). See instructions . . . . . . . . . 20
Form 4255 (Rev. 12-2025)
Form 4255 (Rev. 12-2025) Page 5 Part III Emissions Tier Recapture for Property That is Part of a Specified Clean Hydrogen Production Facility
Note: If you have recaptured the entire credit because either you disposed of the property or the property ceased to be investment credit property, don’t complete this part.
1 Enter the emissions rate or value of the hydrogen that the facility was designed and reasonably expected to produce from Form 3468, Part I, line 2a(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Enter the basis of property placed in service during the tax year from Form 3468, Part VI, Section M, line 25a, 25d, 25g, or 25j, that corresponds to the emissions rate or value on line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Enter the energy percentage used to calculate the section 48 credit during the tax year from Form 3468, Part VI, Section M, line 25b, 25e, 25h, or 25k, that corresponds to the emissions rate or value on line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Multiply line 2 by line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Enter the emissions rate of the hydrogen for the current tax year. If you didn’t obtain an annual verification report for the current tax year, enter -0and go to line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Enter the energy percentage that corresponds with the emissions rate on line 5 that would have been used to calculate the section 48 credit. If you didn’t obtain an annual verification report for the current tax year, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Multiply line 6 by line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Subtract line 7 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Multiply line 8 by 20% (0.20). This is the total increase in tax resulting from the emissions tier recapture event in the current tax year. Enter the result in Part I, line 1j, column (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Form 4255 (Rev. 12-2025)