Form 7210 — Clean Hydrogen Production Credit

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f7210.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Clean Hydrogen Production Credit OMB No. 1545-0123¶

7210¶

Department of the Treasury Internal Revenue Service Go to www.irs.gov/Form7210 Attach…¶

Clean Hydrogen Production Credit¶

OMB No. 1545-0123

Attach to your tax return. Go to www.irs.gov/Form7210 for instructions and the latest information.

Internal Revenue Service Go to www.irs.gov/Form7210 for instructions and the latest information. Attachment Sequence No. 210

Name(s) shown on return Identifying number

Caution: You cannot take the section 45V credit with respect to any qualified clean hydrogen produced at a facility that includes carbon capture equipment for which the section 45Q credit is allowed to any taxpayer for the tax year or any prior tax year. Production and sale or use of clean hydrogen must be verified by an unrelated party. Attach a copy of the verification report to the tax return.

A (i) Enter the facility’s emissions value or rate for each hydrogen production process and (ii) the Department of Energy (DOE) control number, if applicable (see instructions) .

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

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

a Address and description of the facility:

b Coordinates. (i) Latitude:

. (ii) Longitude:

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

3 Date construction began (MM/DD/YYYY): 4 Date placed in service (MM/DD/YYYY):

5 Check this box if the facility is eligible for the increased credit amount. See instructions . . . . . . . . . . . . Part II Clean Hydrogen Production

(a) (b) Emissions (kg CO2e per kg of qualified clean hydrogen) Kilograms of qualified Applicable (see instructions) clean hydrogen produced amount (see instructions) 6a Less than 0.45 . . . . . . . . . . . . . . . . 6a $0.637 b 0.45 to less than 1.5 . . . . . . . . . . . . . . 6b $0.213 c 1.5 to less than 2.5 . . . . . . . . . . . . . . . 6c $0.159 d 2.5 to not greater than 4.0 . . . . . . . . . . . . 6d $0.127 7 Credit before reduction. Add column (c) of lines 6a through 6d and enter the amount. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7		(b) Applicable amount
Emissions (kg CO2e per kg of qualified clean hydrogen) (see instructions) (a) Kilograms of qualified clean hydrogen produced (see instructions) (b) Applicable amount 6a Less than 0.45 . . . . . . . . . . . . . . . . 6a $0.637 b 0.45 to less than 1.5 . . . . . . . . . . . . . . 6b $0.213 c 1.5 to less than 2.5 . . . . . . . . . . . . . . . 6c $0.159 d 2.5 to not greater than 4.0 . . . . . . . . . . . . 6d $0.127 7 Credit before reduction. Add column (c) of lines 6a through 6d and enter the amount. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7	6a	$0.637	$0.637
Emissions (kg CO2e per kg of qualified clean hydrogen) (see instructions) (a) Kilograms of qualified clean hydrogen produced (see instructions) (b) Applicable amount 6a Less than 0.45 . . . . . . . . . . . . . . . . 6a $0.637 b 0.45 to less than 1.5 . . . . . . . . . . . . . . 6b $0.213 c 1.5 to less than 2.5 . . . . . . . . . . . . . . . 6c $0.159 d 2.5 to not greater than 4.0 . . . . . . . . . . . . 6d $0.127 7 Credit before reduction. Add column (c) of lines 6a through 6d and enter the amount. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7	6b	$0.213	$0.213
Emissions (kg CO2e per kg of qualified clean hydrogen) (see instructions) (a) Kilograms of qualified clean hydrogen produced (see instructions) (b) Applicable amount 6a Less than 0.45 . . . . . . . . . . . . . . . . 6a $0.637 b 0.45 to less than 1.5 . . . . . . . . . . . . . . 6b $0.213 c 1.5 to less than 2.5 . . . . . . . . . . . . . . . 6c $0.159 d 2.5 to not greater than 4.0 . . . . . . . . . . . . 6d $0.127 7 Credit before reduction. Add column (c) of lines 6a through 6d and enter the amount. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7	6c	$0.159	$0.159
Emissions (kg CO2e per kg of qualified clean hydrogen) (see instructions) (a) Kilograms of qualified clean hydrogen produced (see instructions) (b) Applicable amount 6a Less than 0.45 . . . . . . . . . . . . . . . . 6a $0.637 b 0.45 to less than 1.5 . . . . . . . . . . . . . . 6b $0.213 c 1.5 to less than 2.5 . . . . . . . . . . . . . . . 6c $0.159 d 2.5 to not greater than 4.0 . . . . . . . . . . . . 6d $0.127 7 Credit before reduction. Add column (c) of lines 6a through 6d and enter the amount. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7	6d	$0.127	$0.127
Emissions (kg CO2e per kg of qualified clean hydrogen) (see instructions) (a) Kilograms of qualified clean hydrogen produced (see instructions) (b) Applicable amount 6a Less than 0.45 . . . . . . . . . . . . . . . . 6a $0.637 b 0.45 to less than 1.5 . . . . . . . . . . . . . . 6b $0.213 c 1.5 to less than 2.5 . . . . . . . . . . . . . . . 6c $0.159 d 2.5 to not greater than 4.0 . . . . . . . . . . . . 6d $0.127 7 Credit before reduction. Add column (c) of lines 6a through 6d and enter the amount. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7	6d	$0.127	7

If you used proceeds of tax-exempt bonds to finance your facility, continue to line 8a; otherwise, enter the amount from line 7 on line 9. 8a Divide. Sum, for the tax year and all prior tax years, of all proceeds of tax-exempt bonds (within the meaning of section 103) used to finance the qualified facility, as of the close of the tax year = . . . . . . . Aggregate amount of additions to the capital account for the qualified facility, for the tax year and all prior tax years, as of the close of the tax year b Multiply line 7 by line 8a . . . . . . . . . . . . . . . . . . . . . . . . . c Multiply line 7 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . d Enter the smaller of line 8b or 8c . . . . . . . . . . . . . . . . . . . . . . 9 Subtract line 8d from line 7 . . . . . . . . . . . . . . . . . . . . . . . .	8a
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 8a; otherwise, enter the amount from line 7 on line 9. 8a Divide. Sum, for the tax year and all prior tax years, of all proceeds of tax-exempt bonds (within the meaning of section 103) used to finance the qualified facility, as of the close of the tax year Aggregate amount of additions to the capital account for the qualified facility, for the tax year and all prior tax years, as of the close of the tax year = . . . . . . . b Multiply line 7 by line 8a . . . . . . . . . . . . . . . . . . . . . . . . . c Multiply line 7 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . d Enter the smaller of line 8b or 8c . . . . . . . . . . . . . . . . . . . . . . 9 Subtract line 8d from line 7 . . . . . . . . . . . . . . . . . . . . . . . .	8b
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 8a; otherwise, enter the amount from line 7 on line 9. 8a Divide. Sum, for the tax year and all prior tax years, of all proceeds of tax-exempt bonds (within the meaning of section 103) used to finance the qualified facility, as of the close of the tax year Aggregate amount of additions to the capital account for the qualified facility, for the tax year and all prior tax years, as of the close of the tax year = . . . . . . . b Multiply line 7 by line 8a . . . . . . . . . . . . . . . . . . . . . . . . . c Multiply line 7 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . d Enter the smaller of line 8b or 8c . . . . . . . . . . . . . . . . . . . . . . 9 Subtract line 8d from line 7 . . . . . . . . . . . . . . . . . . . . . . . .	8c
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 8a; otherwise, enter the amount from line 7 on line 9. 8a Divide. Sum, for the tax year and all prior tax years, of all proceeds of tax-exempt bonds (within the meaning of section 103) used to finance the qualified facility, as of the close of the tax year Aggregate amount of additions to the capital account for the qualified facility, for the tax year and all prior tax years, as of the close of the tax year = . . . . . . . b Multiply line 7 by line 8a . . . . . . . . . . . . . . . . . . . . . . . . . c Multiply line 7 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . d Enter the smaller of line 8b or 8c . . . . . . . . . . . . . . . . . . . . . . 9 Subtract line 8d from line 7 . . . . . . . . . . . . . . . . . . . . . . . .	8d
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 8a; otherwise, enter the amount from line 7 on line 9. 8a Divide. Sum, for the tax year and all prior tax years, of all proceeds of tax-exempt bonds (within the meaning of section 103) used to finance the qualified facility, as of the close of the tax year Aggregate amount of additions to the capital account for the qualified facility, for the tax year and all prior tax years, as of the close of the tax year = . . . . . . . b Multiply line 7 by line 8a . . . . . . . . . . . . . . . . . . . . . . . . . c Multiply line 7 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . d Enter the smaller of line 8b or 8c . . . . . . . . . . . . . . . . . . . . . . 9 Subtract line 8d from line 7 . . . . . . . . . . . . . . . . . . . . . . . .	9

Exceptions & meaning →