Form 7207 — Advanced Manufacturing Production Credit

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f7207.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Form

7207¶

(Rev. December 2025)

Department of the Treasury Internal Revenue Service

Exceptions & meaning →

Advanced Manufacturing Production Credit¶

Go to www.irs.gov/Form7207 for instructions and the latest information.

OMB No. 1545-0123

Attachment Sequence No. 207

Name (as shown on your income tax return) Identifying number

Part I Facility Information 1 If making an elective payment election or transfer election, enter the IRS-issued registration number of the facility:

2 Date the facility was placed in service (MM/DD/YYYY):

3a Address of the facility (if applicable):

b If different than filer, enter ( i ) owner’s name and ( ii ) owner’s TIN .

4 Coordinates. (i) Latitude:

. (ii) Longitude:

Enter a “+” (plus) or “-” (minus) sign in the first box.

5 Check to indicate whether the election under section 45X(a)(3)(B) has been made for this tax year . . . Yes No

6 Check to indicate whether eligible components include property produced at a facility taken into account for which a credit under section 48C is being claimed. See instructions . . . . . . . . . . . . Yes No Part II Eligible Components Components produced by you in the United States and sold in your trade or business during your tax year to unrelated persons (unless the election under section 45X(a)(3)(B) has been made). See instructions.

1 Solar Energy Components

(a) Eligible component

a Thin film photovoltaic cell or crystalline photovoltaic

(b) Unit

Capacity in direct

(c) Credit per unit

(d) Lines 1a and 1e: aggregate capacity

(see instructions)

(e) Amount of credit (column (c) multiplied

by column (d))

Lines 1b–1d, 1f, and 1g: number of

units specified in

column (b)

cell . . . . . . . . . . . . . . . . current watts $ 0.04 $

b Photovoltaic wafer . . . . . . . . . . . Square meter $ 12.00 $ c Solar grade polysilicon . . . . . . . . . Kilogram $ 3.00 $ d Polymeric backsheet . . . . . . . . . . Square meter $ 0.40 $

Capacity in direct

e Solar module . . . . . . . . . . . . current watts $ 0.07 $

f Torque tube (for solar tracking device) . . . . Kilogram $ 0.87 $ g Structural fastener (for solar tracking device) . . Kilogram $ 2.28 $

2 Wind Energy Components

(a) Eligible component

(b) Unit

(c) Credit per unit

(d) Line 2a: sales price

from Part III

Lines 2b–2f: aggregate capacity

(see instructions)

(e) Amount of credit (column (c) multiplied

by column (d))

a Related offshore wind vessel(s) from Part III . . Sales price of vessel 10% (0.10) $ $ b Blade . . . . . . . . . . . . . . . $ 0.02 $

Total rated capacity

c Nacelle . . . . . . . . . . . . . . (expressed on a $ 0.05 $ d Tower . . . . . . . . . . . . . . . per watt basis) of $ 0.03 $ e Offshore wind foundation which uses a fixed the completed wind

platform . . . . . . . . . . . . . . turbine for which $ 0.02 $

such component

f Offshore wind foundation which uses a floating

is designed

platform . . . . . . . . . . . . . . $ 0.04 $

Total rated capacity

(expressed on a per watt basis) of the completed wind

turbine for which such component

is designed

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 56400S Form 7207 (Rev. 12-2025) Created 10/21/25

Form 7207 (Rev. 12-2025) Page 2 Part II Eligible Components (continued) Components produced by you in the United States and sold in your trade or business during your tax year to unrelated persons (unless the election under section 45X(a)(3)(B) has been made). See instructions.

3 Inverter Components

(a) Eligible component

(b) Unit

(c) Credit per unit

(d) Lines 3a–3f: aggregate capacity

(see instructions)

(e) Amount of credit (column (c) multiplied

by column (d))

a Central inverter . . . . . . . . . . . . $ 0.0025 $ b Utility inverter . . . . . . . . . . . . Capacity $ 0.015 $ c Commercial inverter . . . . . . . . . . expressed on a $ 0.02 $ d Residential inverter . . . . . . . . . . per alternating $ 0.065 $ e Microinverter . . . . . . . . . . . . current watt basis $ 0.11 $ f Distributed wind inverter . . . . . . . . . $ 0.11 $

Capacity expressed on a

per alternating current watt basis

4 Electrode Active Materials

(a) Eligible component

a Electrode active materials . . . . . . . .

(b) Unit

Costs incurred by

taxpayer with respect to the

production of electrode active

(c) Credit per unit

(d) Costs incurred

(as indicated in

column (b))

(e) Amount of credit (column (c) multiplied

by column (d))

materials 10% (0.10) $ $

5 Battery Components

(a) Eligible component

(b) Unit

(c) Credit per unit

(d) Lines 5a–5c: aggregate capacity

(see instructions)

(e) Amount of credit (column (c) multiplied

by column (d))

Capacity expressed on a kilowatt-hour basis

a Battery cell . . . . . . . . . . . . . kilowatt-hour basis $ 35.00 $ b Battery module which uses battery cells . . . . (limitations apply; $ 10.00 $ c Battery module which does not use battery cells . see instructions) $ 45.00 $

(limitations apply;

see instructions)

6 Critical Minerals

(a) Eligible component

a Applicable critical minerals from Part IV . . . .

b Metallurgical coal . . . . . . . . . . .

(b) Unit

(c) Credit per unit

(d) Line 6a: amount from Part IV, line 74

Line 6b: (see instructions)

(e) Amount of credit (column (c) multiplied

by column (d))

Costs incurred by

taxpayer with 10% (0.10) $ $

respect to the production of such

minerals 2.5% (0.025) $ $

7 Advanced Manufacturing Production Credit From Other Entities

Advanced manufacturing production credit from partnerships, S corporations, estates, and trusts 7 $

8 Advanced Manufacturing Production Credit

a Add amounts in column (e), lines 1 through 7. Estates and trusts, go to line 8b. 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 1b . . . . . . . . . . . . . . . . . . . 8a $ b Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . . . 8b $ c Estates and trusts, subtract line 8b from line 8a. Report this amount on Form 3800, Part III, line 1b 8c $

Form 7207 (Rev. 12-2025)

Form 7207 (Rev. 12-2025) Page 3 Part III Related Offshore Wind Vessels

Provide information for each produced vessel sold during the current tax year. Attach additional Parts III for additional vessels, if necessary. After completing the information for all vessels, total the sales prices and enter on Part II, line 2a, column (d). See instructions.

	Name of vessel	Purpose of vessel	Official number of vessel	New o r retrofit t e d		Sales price
	Name of vessel	Purpose of vessel	Official number of vessel	New	Retrofitted	Retrofitted
1						$
2						$
3						$
4						$
5						$
6						$
7						$
8						$
9						$
10						$
11						$
12						$
13						$
14						$
15						$
16						$
17						$
18						$
19						$
20						$
21						$
22						$
23						$
24						$
25						$
26						$
27						$
28						$
29						$
30						$
31						$
32						$
33						$
34						$
35						$
36						$
37						$
38						$
39						$
40						$
41						$
42						$
43						$
44						$
45						$
46						$
47						$
48						$
49						$
Total of sales prices on lines 1 through 49 Total of all Parts III. Enter here and on Part II, line 2a, column (d) . . . . . . . . . . . . . . . .	Total of sales prices on lines 1 through 49 Total of all Parts III. Enter here and on Part II, line 2a, column (d) . . . . . . . . . . . . . . . .	Total of sales prices on lines 1 through 49 Total of all Parts III. Enter here and on Part II, line 2a, column (d) . . . . . . . . . . . . . . . .	Total of sales prices on lines 1 through 49 Total of all Parts III. Enter here and on Part II, line 2a, column (d) . . . . . . . . . . . . . . . .	Total of sales prices on lines 1 through 49 Total of all Parts III. Enter here and on Part II, line 2a, column (d) . . . . . . . . . . . . . . . .	Total of sales prices on lines 1 through 49 Total of all Parts III. Enter here and on Part II, line 2a, column (d) . . . . . . . . . . . . . . . .	$

Form 7207 (Rev. 12-2025)

Form 7207 (Rev. 12-2025) Part IV Costs of Producing Applicable Critical Minerals in Current Tax Year	Page 4
For each applicable critical mineral produced and sold by you in the current tax year, enter the costs incurred by you with respect to the production of such mineral. See instructions.	Costs incurred (by you in the production of applicable critical minerals)
1 Aluminum converted from bauxite to a minimum purity of 99% alumina by mass . . . . . . . . 2 Aluminum purified to a minimum purity of 99.9% aluminum by mass . . . . . . . . . . . . 3 Antimony converted to antimony trisulfide concentrate with a minimum purity of 90% antimony trisulfide by mass 4 Antimony purified to a minimum purity of 99.65% antimony by mass . . . . . . . . . . . . 5 Arsenic purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . 6 Barite purified to a minimum purity of 80% barite by mass . . . . . . . . . . . . . . . . 7 Beryllium converted to copper-beryllium master alloy . . . . . . . . . . . . . . . . . 8 Beryllium purified to a minimum purity of 99% beryllium by mass . . . . . . . . . . . . . 9 Bismuth purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . 10 Cerium converted to cerium oxide which is purified to a minimum purity of 99.9% cerium oxide by mass 11 Cerium purified to a minimum purity of 99% cerium by mass . . . . . . . . . . . . . . . 12 Cesium converted to cesium formate or cesium carbonate . . . . . . . . . . . . . . . 13 Cesium purified to a minimum purity of 99% cesium by mass . . . . . . . . . . . . . . 14 Chromium converted to ferrochromium consisting of not less than 60% chromium by mass . . . . 15 Chromium purified to a minimum purity of 99% chromium by mass . . . . . . . . . . . . . 16 Cobalt converted to cobalt sulfate . . . . . . . . . . . . . . . . . . . . . . . . 17 Cobalt purified to a minimum purity of 99.6% cobalt by mass . . . . . . . . . . . . . . 18 Dysprosium converted to not less than 99% pure dysprosium iron alloy by mass . . . . . . . . 19 Dysprosium purified to a minimum purity of 99% dysprosium by mass . . . . . . . . . . . 20 Erbium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . 21 Europium converted to europium oxide which is purified to a minimum purity of 99.9% europium oxide by mass 22 Europium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . 23 Fluorspar converted to fluorspar which is purified to a minimum purity of 97% calcium fluoride by mass 24 Fluorspar purified to a minimum purity of 99% fluorspar by mass . . . . . . . . . . . . . 25 Gadolinium converted to gadolinium oxide which is purified to a minimum purity of 99.9% gadolinium oxide by mass 26 Gadolinium purified to a minimum purity of 99.9% gadolinium by mass . . . . . . . . . . . 27 Gallium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . 28 Germanium converted to germanium tetrachloride . . . . . . . . . . . . . . . . . . 29 Germanium purified to a minimum purity of 99.99% germanium by mass . . . . . . . . . . . 30 Graphite purified to a minimum purity of 99.9% graphitic carbon by mass . . . . . . . . . . 31 Hafnium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . 32 Holmium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . 33 Indium converted to indium tin oxide . . . . . . . . . . . . . . . . . . . . . . . 34 Indium converted to indium oxide which is purified to a minimum purity of 99.9% indium oxide by mass 35 Indium purified to a minimum purity of 99% indium by mass . . . . . . . . . . . . . . . 36 Iridium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . 37 Lanthanum purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . 38 Lithium converted to lithium carbonate or lithium hydroxide . . . . . . . . . . . . . . . 39 Lithium purified to a minimum purity of 99.9% lithium by mass . . . . . . . . . . . . . . 40 Lutetium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . 41 Magnesium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . 42 Manganese converted to manganese sulphate . . . . . . . . . . . . . . . . . . . 43
Manganese purified to a minimum purity of 99.7% manganese by mass . . . . . . . . . . . 44 Neodymium converted to neodymium-praseodymium oxide which is purified to a minimum purity of 99% neodymium-praseodymium oxide by mass . . . . . . . . . . . . . . . . . . . . . 45 Neodymium converted to neodymium oxide which is purified to a minimum purity of 99.5% neodymium oxide by mass . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 Neodymium purified to a minimum purity of 99.9% neodymium by mass . . . . . . . . . . . 47 Nickel converted to nickel sulphate . . . . . . . . . . . . . . . . . . . . . . . 48 Nickel purified to a minimum purity of 99% nickel by mass . . . . . . . . . . . . . . . 49 Niobium converted to ferronibium . . . . . . . . . . . . . . . . . . . . . . . . 50 Niobium purified to a minimum purity of 99% niobium by mass . . . . . . . . . . . . . .	$

Form 7207 (Rev. 12-2025) Part IV Costs of Producing Applicable Critical Minerals in Current Tax Year	Page 4
1 Aluminum converted from bauxite to a minimum purity of 99% alumina by mass . . . . . . . . 2 Aluminum purified to a minimum purity of 99.9% aluminum by mass . . . . . . . . . . . . 3 Antimony converted to antimony trisulfide concentrate with a minimum purity of 90% antimony trisulfide by mass 4 Antimony purified to a minimum purity of 99.65% antimony by mass . . . . . . . . . . . . 5 Arsenic purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . 6 Barite purified to a minimum purity of 80% barite by mass . . . . . . . . . . . . . . . . 7 Beryllium converted to copper-beryllium master alloy . . . . . . . . . . . . . . . . . 8 Beryllium purified to a minimum purity of 99% beryllium by mass . . . . . . . . . . . . . 9 Bismuth purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . 10 Cerium converted to cerium oxide which is purified to a minimum purity of 99.9% cerium oxide by mass 11 Cerium purified to a minimum purity of 99% cerium by mass . . . . . . . . . . . . . . . 12 Cesium converted to cesium formate or cesium carbonate . . . . . . . . . . . . . . . 13 Cesium purified to a minimum purity of 99% cesium by mass . . . . . . . . . . . . . . 14 Chromium converted to ferrochromium consisting of not less than 60% chromium by mass . . . . 15 Chromium purified to a minimum purity of 99% chromium by mass . . . . . . . . . . . . . 16 Cobalt converted to cobalt sulfate . . . . . . . . . . . . . . . . . . . . . . . . 17 Cobalt purified to a minimum purity of 99.6% cobalt by mass . . . . . . . . . . . . . . 18 Dysprosium converted to not less than 99% pure dysprosium iron alloy by mass . . . . . . . . 19 Dysprosium purified to a minimum purity of 99% dysprosium by mass . . . . . . . . . . . 20 Erbium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . 21 Europium converted to europium oxide which is purified to a minimum purity of 99.9% europium oxide by mass 22 Europium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . 23 Fluorspar converted to fluorspar which is purified to a minimum purity of 97% calcium fluoride by mass 24 Fluorspar purified to a minimum purity of 99% fluorspar by mass . . . . . . . . . . . . . 25 Gadolinium converted to gadolinium oxide which is purified to a minimum purity of 99.9% gadolinium oxide by mass 26 Gadolinium purified to a minimum purity of 99.9% gadolinium by mass . . . . . . . . . . . 27 Gallium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . 28 Germanium converted to germanium tetrachloride . . . . . . . . . . . . . . . . . . 29 Germanium purified to a minimum purity of 99.99% germanium by mass . . . . . . . . . . . 30 Graphite purified to a minimum purity of 99.9% graphitic carbon by mass . . . . . . . . . . 31 Hafnium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . 32 Holmium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . 33 Indium converted to indium tin oxide . . . . . . . . . . . . . . . . . . . . . . . 34 Indium converted to indium oxide which is purified to a minimum purity of 99.9% indium oxide by mass 35 Indium purified to a minimum purity of 99% indium by mass . . . . . . . . . . . . . . . 36 Iridium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . 37 Lanthanum purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . 38 Lithium converted to lithium carbonate or lithium hydroxide . . . . . . . . . . . . . . . 39 Lithium purified to a minimum purity of 99.9% lithium by mass . . . . . . . . . . . . . . 40 Lutetium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . 41 Magnesium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . 42 Manganese converted to manganese sulphate . . . . . . . . . . . . . . . . . . . 43
Manganese purified to a minimum purity of 99.7% manganese by mass . . . . . . . . . . . 44 Neodymium converted to neodymium-praseodymium oxide which is purified to a minimum purity of 99% neodymium-praseodymium oxide by mass . . . . . . . . . . . . . . . . . . . . . 45 Neodymium converted to neodymium oxide which is purified to a minimum purity of 99.5% neodymium oxide by mass . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 Neodymium purified to a minimum purity of 99.9% neodymium by mass . . . . . . . . . . . 47 Nickel converted to nickel sulphate . . . . . . . . . . . . . . . . . . . . . . . 48 Nickel purified to a minimum purity of 99% nickel by mass . . . . . . . . . . . . . . . 49 Niobium converted to ferronibium . . . . . . . . . . . . . . . . . . . . . . . . 50 Niobium purified to a minimum purity of 99% niobium by mass . . . . . . . . . . . . . .	$