2025 Form 8835 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8835.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Form

Department of the Treasury Internal Revenue Service

Attach to your tax return. Go to www.irs.gov/Form8835 for instructions and the latest information.

OMB No. 1545-0123

Attachment Sequence No. 835

Name(s) shown on return Identifying number

Part I Information on Qualified Property or Qualified Facility 1 If making an elective payment election or transfer election, enter the IRS-issued registration number for the facility: 2a Type (wind, closed-loop biomass, geothermal, solar, open-loop biomass, landfill gas, etc.):

2b If different than filer, enter (i) owner’s name and (ii) owner’s TIN: 3a Address of the facility (if applicable):

3b Coordinates. (i) Latitude:

. (ii) Longitude:

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

.

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

4 Date construction began (MM/DD/YYYY): 5 Date placed in service (MM/DD/YYYY): 6 Is this facility an expansion of an existing closed-loop biomass or open-loop biomass facility? Yes No 7 Reserved for future use.

Yes. No. 8 Does the facility satisfy one of the qualified facility requirements? See instructions. a Yes, the facility’s maximum net output is less than 1 megawatt (as measured in alternating current). b Yes, the facility’s construction began before January 29, 2023. c Yes, the facility meets the prevailing wage requirements of section 45(b)(7)(A) and the apprenticeship requirements of section 45(b)(8). d No, the facility does not meet the qualified facility requirements. 9 Does the facility qualify for the domestic content bonus credit? a Yes, and section 45(b)(9)(B) is satisfied (10% bonus). Attach the required information. See instructions. b No. 10 Does the facility qualify for an energy community bonus credit? a Yes, and section 45(b)(11)(B) is satisfied (10% bonus). See instructions. b No. c Not applicable. 11 Enter the nameplate capacity direct current (dc) in kW for: a Solar energy property facility: b Not applicable. 12 Enter the nameplate capacity, alternating current (ac) for all electricity generating energy properties or facilities in kW: a Solar energy property or facility: b Wind energy property or facility: c Other: d Not applicable.

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 14954R Form 8835 (2025) Created 9/16/25

Form 8835 (2025) Page 2 Part II Renewable Electricity Production

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
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1a
$0.006
b
Closed-loop biomass .
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1b
$0.006
c
Geothermal .
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1c
$0.006
d
Solar
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1d
$0.006
e
Offshore wind facility .
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1e
$0.006
f
Open-loop biomass
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1f
$0.003
g
Landfill gas .
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1g
$0.003
h
Trash .
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1h
$0.003
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Hydropower .
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1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
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3
Phaseout adjustment (see instructions) .
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×
4
Credit before reduction. Subtract line 3 from line 2 .
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Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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
=
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b
Multiply line 4 by line 5a .
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c
Multiply line 4 by 15% (0.15)
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d
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7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
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7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
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**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
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7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
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**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
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7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
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Add lines 7b, 7d, and 7f .
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Subtract line 7g from line 6 .
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**9 **
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
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10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
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11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
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12
Add lines 9, 10, and 11
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13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1a||$0.006||||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
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1a
$0.006
b
Closed-loop biomass .
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1b
$0.006
c
Geothermal .
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1c
$0.006
d
Solar
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1d
$0.006
e
Offshore wind facility .
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1e
$0.006
f
Open-loop biomass
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1f
$0.003
g
Landfill gas .
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1g
$0.003
h
Trash .
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1h
$0.003
i
Hydropower .
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1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
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3
Phaseout adjustment (see instructions) .
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$
×
4
Credit before reduction. Subtract line 3 from line 2 .
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Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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
=
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b
Multiply line 4 by line 5a .
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c
Multiply line 4 by 15% (0.15)
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d
Enter the smaller of line 5b or line 5c .
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Subtract line 5d from line 4 .
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7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
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7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
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7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
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**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
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7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
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g
Add lines 7b, 7d, and 7f .
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8
Subtract line 7g from line 6 .
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**9 **
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
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10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
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11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
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12
Add lines 9, 10, and 11
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13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1b||$0.006||||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
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1a
$0.006
b
Closed-loop biomass .
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1b
$0.006
c
Geothermal .
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1c
$0.006
d
Solar
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1d
$0.006
e
Offshore wind facility .
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1e
$0.006
f
Open-loop biomass
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.
1f
$0.003
g
Landfill gas .
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1g
$0.003
h
Trash .
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1h
$0.003
i
Hydropower .
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1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
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3
Phaseout adjustment (see instructions) .
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$
×
4
Credit before reduction. Subtract line 3 from line 2 .
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.
Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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
=
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b
Multiply line 4 by line 5a .
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c
Multiply line 4 by 15% (0.15)
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d
Enter the smaller of line 5b or line 5c .
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6
Subtract line 5d from line 4 .
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7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
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7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
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7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
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**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
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7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
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g
Add lines 7b, 7d, and 7f .
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8
Subtract line 7g from line 6 .
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**9 **
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
.
10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
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11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
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12
Add lines 9, 10, and 11
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13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1c||$0.006||||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
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1a
$0.006
b
Closed-loop biomass .
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1b
$0.006
c
Geothermal .
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1c
$0.006
d
Solar
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1d
$0.006
e
Offshore wind facility .
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1e
$0.006
f
Open-loop biomass
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1f
$0.003
g
Landfill gas .
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1g
$0.003
h
Trash .
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.
1h
$0.003
i
Hydropower .
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1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
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3
Phaseout adjustment (see instructions) .
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$
×
4
Credit before reduction. Subtract line 3 from line 2 .
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.
.
.
Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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
=
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b
Multiply line 4 by line 5a .
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c
Multiply line 4 by 15% (0.15)
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d
Enter the smaller of line 5b or line 5c .
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6
Subtract line 5d from line 4 .
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7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
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7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
.
.
.
.
.
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.
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.
.
7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
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**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
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.
7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
.
.
g
Add lines 7b, 7d, and 7f .
.
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.
.
.
.
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.
8
Subtract line 7g from line 6 .
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.
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.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
.
10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
12
Add lines 9, 10, and 11
.
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.
.
13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1d||$0.006||||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
.
.
.
.
.
.
.
.
.
.
.
1a
$0.006
b
Closed-loop biomass .
.
.
.
.
.
1b
$0.006
c
Geothermal .
.
.
.
.
.
.
.
.
1c
$0.006
d
Solar
.
.
.
.
.
.
.
.
.
.
.
1d
$0.006
e
Offshore wind facility .
.
.
.
.
.
1e
$0.006
f
Open-loop biomass
.
.
.
.
.
.
1f
$0.003
g
Landfill gas .
.
.
.
.
.
.
.
.
1g
$0.003
h
Trash .
.
.
.
.
.
.
.
.
.
.
1h
$0.003
i
Hydropower .
.
.
.
.
.
.
.
.
1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
.
.
.
.
.
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.
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.
.
.
.
.
.
3
Phaseout adjustment (see instructions) .
.
.
.
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.
.
.
$
×
4
Credit before reduction. Subtract line 3 from line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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 4 by line 5a .
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c
Multiply line 4 by 15% (0.15)
.
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d
Enter the smaller of line 5b or line 5c .
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.
6
Subtract line 5d from line 4 .
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.
7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
.
.
.
.
.
.
.
.
.
.
7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
.
**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
.
.
g
Add lines 7b, 7d, and 7f .
.
.
.
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.
.
.
.
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.
.
8
Subtract line 7g from line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
.
10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
12
Add lines 9, 10, and 11
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1e||$0.006||||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
.
.
.
.
.
.
.
.
.
.
.
1a
$0.006
b
Closed-loop biomass .
.
.
.
.
.
1b
$0.006
c
Geothermal .
.
.
.
.
.
.
.
.
1c
$0.006
d
Solar
.
.
.
.
.
.
.
.
.
.
.
1d
$0.006
e
Offshore wind facility .
.
.
.
.
.
1e
$0.006
f
Open-loop biomass
.
.
.
.
.
.
1f
$0.003
g
Landfill gas .
.
.
.
.
.
.
.
.
1g
$0.003
h
Trash .
.
.
.
.
.
.
.
.
.
.
1h
$0.003
i
Hydropower .
.
.
.
.
.
.
.
.
1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Phaseout adjustment (see instructions) .
.
.
.
.
.
.
.
$
×
4
Credit before reduction. Subtract line 3 from line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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 4 by line 5a .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Multiply line 4 by 15% (0.15)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Enter the smaller of line 5b or line 5c .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
Subtract line 5d from line 4 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
.
.
.
.
.
.
.
.
.
.
7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
.
**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
.
.
g
Add lines 7b, 7d, and 7f .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
Subtract line 7g from line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
.
10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
12
Add lines 9, 10, and 11
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1f||$0.003||||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
.
.
.
.
.
.
.
.
.
.
.
1a
$0.006
b
Closed-loop biomass .
.
.
.
.
.
1b
$0.006
c
Geothermal .
.
.
.
.
.
.
.
.
1c
$0.006
d
Solar
.
.
.
.
.
.
.
.
.
.
.
1d
$0.006
e
Offshore wind facility .
.
.
.
.
.
1e
$0.006
f
Open-loop biomass
.
.
.
.
.
.
1f
$0.003
g
Landfill gas .
.
.
.
.
.
.
.
.
1g
$0.003
h
Trash .
.
.
.
.
.
.
.
.
.
.
1h
$0.003
i
Hydropower .
.
.
.
.
.
.
.
.
1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Phaseout adjustment (see instructions) .
.
.
.
.
.
.
.
$
×
4
Credit before reduction. Subtract line 3 from line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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 4 by line 5a .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Multiply line 4 by 15% (0.15)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Enter the smaller of line 5b or line 5c .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
Subtract line 5d from line 4 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
.
.
.
.
.
.
.
.
.
.
7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
.
**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
.
.
g
Add lines 7b, 7d, and 7f .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
Subtract line 7g from line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
.
10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
12
Add lines 9, 10, and 11
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1g||$0.003||||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
.
.
.
.
.
.
.
.
.
.
.
1a
$0.006
b
Closed-loop biomass .
.
.
.
.
.
1b
$0.006
c
Geothermal .
.
.
.
.
.
.
.
.
1c
$0.006
d
Solar
.
.
.
.
.
.
.
.
.
.
.
1d
$0.006
e
Offshore wind facility .
.
.
.
.
.
1e
$0.006
f
Open-loop biomass
.
.
.
.
.
.
1f
$0.003
g
Landfill gas .
.
.
.
.
.
.
.
.
1g
$0.003
h
Trash .
.
.
.
.
.
.
.
.
.
.
1h
$0.003
i
Hydropower .
.
.
.
.
.
.
.
.
1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Phaseout adjustment (see instructions) .
.
.
.
.
.
.
.
$
×
4
Credit before reduction. Subtract line 3 from line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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 4 by line 5a .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Multiply line 4 by 15% (0.15)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Enter the smaller of line 5b or line 5c .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
Subtract line 5d from line 4 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
.
.
.
.
.
.
.
.
.
.
7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
.
**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
.
.
g
Add lines 7b, 7d, and 7f .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
8
Subtract line 7g from line 6 .
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.
.
**9 **
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
.
10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
12
Add lines 9, 10, and 11
.
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.
13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1h||$0.003||||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
.
.
.
.
.
.
.
.
.
.
.
1a
$0.006
b
Closed-loop biomass .
.
.
.
.
.
1b
$0.006
c
Geothermal .
.
.
.
.
.
.
.
.
1c
$0.006
d
Solar
.
.
.
.
.
.
.
.
.
.
.
1d
$0.006
e
Offshore wind facility .
.
.
.
.
.
1e
$0.006
f
Open-loop biomass
.
.
.
.
.
.
1f
$0.003
g
Landfill gas .
.
.
.
.
.
.
.
.
1g
$0.003
h
Trash .
.
.
.
.
.
.
.
.
.
.
1h
$0.003
i
Hydropower .
.
.
.
.
.
.
.
.
1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
.
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.
3
Phaseout adjustment (see instructions) .
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.
$
×
4
Credit before reduction. Subtract line 3 from line 2 .
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.
.
.
.
Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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 4 by line 5a .
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c
Multiply line 4 by 15% (0.15)
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d
Enter the smaller of line 5b or line 5c .
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6
Subtract line 5d from line 4 .
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.
7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
.
.
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.
.
.
.
.
.
.
.
.
.
7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
.
.
.
.
.
.
.
.
.
.
7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
.
**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
.
.
g
Add lines 7b, 7d, and 7f .
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.
8
Subtract line 7g from line 6 .
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.
.
.
.
.
.
.
.
.
.
.
.
**9
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
.
10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
12
Add lines 9, 10, and 11
.
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.
.
13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1i||$0.003||||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
.
.
.
.
.
.
.
.
.
.
.
1a
$0.006
b
Closed-loop biomass .
.
.
.
.
.
1b
$0.006
c
Geothermal .
.
.
.
.
.
.
.
.
1c
$0.006
d
Solar
.
.
.
.
.
.
.
.
.
.
.
1d
$0.006
e
Offshore wind facility .
.
.
.
.
.
1e
$0.006
f
Open-loop biomass
.
.
.
.
.
.
1f
$0.003
g
Landfill gas .
.
.
.
.
.
.
.
.
1g
$0.003
h
Trash .
.
.
.
.
.
.
.
.
.
.
1h
$0.003
i
Hydropower .
.
.
.
.
.
.
.
.
1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Phaseout adjustment (see instructions) .
.
.
.
.
.
.
.
$
×
4
Credit before reduction. Subtract line 3 from line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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 4 by line 5a .
.
.
.
.
.
.
.
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.
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.
c
Multiply line 4 by 15% (0.15)
.
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.
.
.
.
.
.
.
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.
.
.
d
Enter the smaller of line 5b or line 5c .
.
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.
6
Subtract line 5d from line 4 .
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.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
.
.
.
.
.
.
.
.
.
.
7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
.
**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
.
.
g
Add lines 7b, 7d, and 7f .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
Subtract line 7g from line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
.
10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
12
Add lines 9, 10, and 11
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1j||$0.003||||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
.
.
.
.
.
.
.
.
.
.
.
1a
$0.006
b
Closed-loop biomass .
.
.
.
.
.
1b
$0.006
c
Geothermal .
.
.
.
.
.
.
.
.
1c
$0.006
d
Solar
.
.
.
.
.
.
.
.
.
.
.
1d
$0.006
e
Offshore wind facility .
.
.
.
.
.
1e
$0.006
f
Open-loop biomass
.
.
.
.
.
.
1f
$0.003
g
Landfill gas .
.
.
.
.
.
.
.
.
1g
$0.003
h
Trash .
.
.
.
.
.
.
.
.
.
.
1h
$0.003
i
Hydropower .
.
.
.
.
.
.
.
.
1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Phaseout adjustment (see instructions) .
.
.
.
.
.
.
.
$
×
4
Credit before reduction. Subtract line 3 from line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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 4 by line 5a .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Multiply line 4 by 15% (0.15)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Enter the smaller of line 5b or line 5c .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
Subtract line 5d from line 4 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
.
.
.
.
.
.
.
.
.
.
7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
.
**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
.
.
g
Add lines 7b, 7d, and 7f .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
Subtract line 7g from line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
.
10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
12
Add lines 9, 10, and 11
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1j||$0.003||3||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
.
.
.
.
.
.
.
.
.
.
.
1a
$0.006
b
Closed-loop biomass .
.
.
.
.
.
1b
$0.006
c
Geothermal .
.
.
.
.
.
.
.
.
1c
$0.006
d
Solar
.
.
.
.
.
.
.
.
.
.
.
1d
$0.006
e
Offshore wind facility .
.
.
.
.
.
1e
$0.006
f
Open-loop biomass
.
.
.
.
.
.
1f
$0.003
g
Landfill gas .
.
.
.
.
.
.
.
.
1g
$0.003
h
Trash .
.
.
.
.
.
.
.
.
.
.
1h
$0.003
i
Hydropower .
.
.
.
.
.
.
.
.
1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Phaseout adjustment (see instructions) .
.
.
.
.
.
.
.
$
×
4
Credit before reduction. Subtract line 3 from line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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 4 by line 5a .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Multiply line 4 by 15% (0.15)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Enter the smaller of line 5b or line 5c .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
Subtract line 5d from line 4 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
.
.
.
.
.
.
.
.
.
.
7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
.
**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
.
.
g
Add lines 7b, 7d, and 7f .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
Subtract line 7g from line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
.
10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
12
Add lines 9, 10, and 11
.
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.
13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1j||$0.003||4||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
.
.
.
.
.
.
.
.
.
.
.
1a
$0.006
b
Closed-loop biomass .
.
.
.
.
.
1b
$0.006
c
Geothermal .
.
.
.
.
.
.
.
.
1c
$0.006
d
Solar
.
.
.
.
.
.
.
.
.
.
.
1d
$0.006
e
Offshore wind facility .
.
.
.
.
.
1e
$0.006
f
Open-loop biomass
.
.
.
.
.
.
1f
$0.003
g
Landfill gas .
.
.
.
.
.
.
.
.
1g
$0.003
h
Trash .
.
.
.
.
.
.
.
.
.
.
1h
$0.003
i
Hydropower .
.
.
.
.
.
.
.
.
1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
.
.
.
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.
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.
.
.
.
.
.
3
Phaseout adjustment (see instructions) .
.
.
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.
.
$
×
4
Credit before reduction. Subtract line 3 from line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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 4 by line 5a .
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c
Multiply line 4 by 15% (0.15)
.
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d
Enter the smaller of line 5b or line 5c .
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6
Subtract line 5d from line 4 .
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.
7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
.
.
.
.
.
.
.
.
.
.
7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
.
**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
.
.
g
Add lines 7b, 7d, and 7f .
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.
8
Subtract line 7g from line 6 .
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.
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.
.
.
.
.
.
.
.
.
.
.
.
**9
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
.
10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
12
Add lines 9, 10, and 11
.
.
.
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.
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.
.
.
.
13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1j||$0.003||5a||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
.
.
.
.
.
.
.
.
.
.
.
1a
$0.006
b
Closed-loop biomass .
.
.
.
.
.
1b
$0.006
c
Geothermal .
.
.
.
.
.
.
.
.
1c
$0.006
d
Solar
.
.
.
.
.
.
.
.
.
.
.
1d
$0.006
e
Offshore wind facility .
.
.
.
.
.
1e
$0.006
f
Open-loop biomass
.
.
.
.
.
.
1f
$0.003
g
Landfill gas .
.
.
.
.
.
.
.
.
1g
$0.003
h
Trash .
.
.
.
.
.
.
.
.
.
.
1h
$0.003
i
Hydropower .
.
.
.
.
.
.
.
.
1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Phaseout adjustment (see instructions) .
.
.
.
.
.
.
.
$
×
4
Credit before reduction. Subtract line 3 from line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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 4 by line 5a .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
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.
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.
.
c
Multiply line 4 by 15% (0.15)
.
.
.
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.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Enter the smaller of line 5b or line 5c .
.
.
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.
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.
.
.
6
Subtract line 5d from line 4 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
.
.
.
.
.
.
.
.
.
.
7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
.
**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
.
.
g
Add lines 7b, 7d, and 7f .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
Subtract line 7g from line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
.
10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
12
Add lines 9, 10, and 11
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1j||$0.003||5b||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
.
.
.
.
.
.
.
.
.
.
.
1a
$0.006
b
Closed-loop biomass .
.
.
.
.
.
1b
$0.006
c
Geothermal .
.
.
.
.
.
.
.
.
1c
$0.006
d
Solar
.
.
.
.
.
.
.
.
.
.
.
1d
$0.006
e
Offshore wind facility .
.
.
.
.
.
1e
$0.006
f
Open-loop biomass
.
.
.
.
.
.
1f
$0.003
g
Landfill gas .
.
.
.
.
.
.
.
.
1g
$0.003
h
Trash .
.
.
.
.
.
.
.
.
.
.
1h
$0.003
i
Hydropower .
.
.
.
.
.
.
.
.
1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Phaseout adjustment (see instructions) .
.
.
.
.
.
.
.
$
×
4
Credit before reduction. Subtract line 3 from line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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 4 by line 5a .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Multiply line 4 by 15% (0.15)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Enter the smaller of line 5b or line 5c .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
Subtract line 5d from line 4 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
.
.
.
.
.
.
.
.
.
.
7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
.
**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
.
.
g
Add lines 7b, 7d, and 7f .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
Subtract line 7g from line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
.
10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
12
Add lines 9, 10, and 11
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1j||$0.003||5c||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
.
.
.
.
.
.
.
.
.
.
.
1a
$0.006
b
Closed-loop biomass .
.
.
.
.
.
1b
$0.006
c
Geothermal .
.
.
.
.
.
.
.
.
1c
$0.006
d
Solar
.
.
.
.
.
.
.
.
.
.
.
1d
$0.006
e
Offshore wind facility .
.
.
.
.
.
1e
$0.006
f
Open-loop biomass
.
.
.
.
.
.
1f
$0.003
g
Landfill gas .
.
.
.
.
.
.
.
.
1g
$0.003
h
Trash .
.
.
.
.
.
.
.
.
.
.
1h
$0.003
i
Hydropower .
.
.
.
.
.
.
.
.
1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Phaseout adjustment (see instructions) .
.
.
.
.
.
.
.
$
×
4
Credit before reduction. Subtract line 3 from line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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 4 by line 5a .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Multiply line 4 by 15% (0.15)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Enter the smaller of line 5b or line 5c .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
Subtract line 5d from line 4 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
.
.
.
.
.
.
.
.
.
.
7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
.
**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
.
.
g
Add lines 7b, 7d, and 7f .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
Subtract line 7g from line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
.
10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
12
Add lines 9, 10, and 11
.
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.
13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1j||$0.003||5d||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
.
.
.
.
.
.
.
.
.
.
.
1a
$0.006
b
Closed-loop biomass .
.
.
.
.
.
1b
$0.006
c
Geothermal .
.
.
.
.
.
.
.
.
1c
$0.006
d
Solar
.
.
.
.
.
.
.
.
.
.
.
1d
$0.006
e
Offshore wind facility .
.
.
.
.
.
1e
$0.006
f
Open-loop biomass
.
.
.
.
.
.
1f
$0.003
g
Landfill gas .
.
.
.
.
.
.
.
.
1g
$0.003
h
Trash .
.
.
.
.
.
.
.
.
.
.
1h
$0.003
i
Hydropower .
.
.
.
.
.
.
.
.
1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
.
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.
3
Phaseout adjustment (see instructions) .
.
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.
$
×
4
Credit before reduction. Subtract line 3 from line 2 .
.
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.
.
.
.
.
Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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 4 by line 5a .
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c
Multiply line 4 by 15% (0.15)
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d
Enter the smaller of line 5b or line 5c .
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6
Subtract line 5d from line 4 .
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.
7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
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.
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.
.
.
.
.
.
.
.
7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
.
.
.
.
.
.
.
.
.
.
7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
.
**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
.
.
g
Add lines 7b, 7d, and 7f .
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.
8
Subtract line 7g from line 6 .
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.
.
.
.
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.
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.
.
**9
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
.
10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
12
Add lines 9, 10, and 11
.
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.
.
13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1j||$0.003||6||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
.
.
.
.
.
.
.
.
.
.
.
1a
$0.006
b
Closed-loop biomass .
.
.
.
.
.
1b
$0.006
c
Geothermal .
.
.
.
.
.
.
.
.
1c
$0.006
d
Solar
.
.
.
.
.
.
.
.
.
.
.
1d
$0.006
e
Offshore wind facility .
.
.
.
.
.
1e
$0.006
f
Open-loop biomass
.
.
.
.
.
.
1f
$0.003
g
Landfill gas .
.
.
.
.
.
.
.
.
1g
$0.003
h
Trash .
.
.
.
.
.
.
.
.
.
.
1h
$0.003
i
Hydropower .
.
.
.
.
.
.
.
.
1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Phaseout adjustment (see instructions) .
.
.
.
.
.
.
.
$
×
4
Credit before reduction. Subtract line 3 from line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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 4 by line 5a .
.
.
.
.
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.
.
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.
c
Multiply line 4 by 15% (0.15)
.
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.
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.
d
Enter the smaller of line 5b or line 5c .
.
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.
6
Subtract line 5d from line 4 .
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.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
.
.
.
.
.
.
.
.
.
.
7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
.
**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
.
.
g
Add lines 7b, 7d, and 7f .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
Subtract line 7g from line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
.
10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
12
Add lines 9, 10, and 11
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1j||$0.003||7b||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
.
.
.
.
.
.
.
.
.
.
.
1a
$0.006
b
Closed-loop biomass .
.
.
.
.
.
1b
$0.006
c
Geothermal .
.
.
.
.
.
.
.
.
1c
$0.006
d
Solar
.
.
.
.
.
.
.
.
.
.
.
1d
$0.006
e
Offshore wind facility .
.
.
.
.
.
1e
$0.006
f
Open-loop biomass
.
.
.
.
.
.
1f
$0.003
g
Landfill gas .
.
.
.
.
.
.
.
.
1g
$0.003
h
Trash .
.
.
.
.
.
.
.
.
.
.
1h
$0.003
i
Hydropower .
.
.
.
.
.
.
.
.
1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Phaseout adjustment (see instructions) .
.
.
.
.
.
.
.
$
×
4
Credit before reduction. Subtract line 3 from line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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 4 by line 5a .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Multiply line 4 by 15% (0.15)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Enter the smaller of line 5b or line 5c .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
Subtract line 5d from line 4 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
.
.
.
.
.
.
.
.
.
.
7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
.
**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
.
.
g
Add lines 7b, 7d, and 7f .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
Subtract line 7g from line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
.
10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
12
Add lines 9, 10, and 11
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1j||$0.003||7d||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
.
.
.
.
.
.
.
.
.
.
.
1a
$0.006
b
Closed-loop biomass .
.
.
.
.
.
1b
$0.006
c
Geothermal .
.
.
.
.
.
.
.
.
1c
$0.006
d
Solar
.
.
.
.
.
.
.
.
.
.
.
1d
$0.006
e
Offshore wind facility .
.
.
.
.
.
1e
$0.006
f
Open-loop biomass
.
.
.
.
.
.
1f
$0.003
g
Landfill gas .
.
.
.
.
.
.
.
.
1g
$0.003
h
Trash .
.
.
.
.
.
.
.
.
.
.
1h
$0.003
i
Hydropower .
.
.
.
.
.
.
.
.
1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Phaseout adjustment (see instructions) .
.
.
.
.
.
.
.
$
×
4
Credit before reduction. Subtract line 3 from line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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 4 by line 5a .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Multiply line 4 by 15% (0.15)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Enter the smaller of line 5b or line 5c .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
Subtract line 5d from line 4 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
.
.
.
.
.
.
.
.
.
.
7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
.
**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
.
.
g
Add lines 7b, 7d, and 7f .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
Subtract line 7g from line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
.
10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
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.
12
Add lines 9, 10, and 11
.
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13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1j||$0.003||7f||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
.
.
.
.
.
.
.
.
.
.
.
1a
$0.006
b
Closed-loop biomass .
.
.
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.
1b
$0.006
c
Geothermal .
.
.
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.
.
.
.
.
1c
$0.006
d
Solar
.
.
.
.
.
.
.
.
.
.
.
1d
$0.006
e
Offshore wind facility .
.
.
.
.
.
1e
$0.006
f
Open-loop biomass
.
.
.
.
.
.
1f
$0.003
g
Landfill gas .
.
.
.
.
.
.
.
.
1g
$0.003
h
Trash .
.
.
.
.
.
.
.
.
.
.
1h
$0.003
i
Hydropower .
.
.
.
.
.
.
.
.
1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
.
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.
3
Phaseout adjustment (see instructions) .
.
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.
$
×
4
Credit before reduction. Subtract line 3 from line 2 .
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.
.
Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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 4 by line 5a .
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c
Multiply line 4 by 15% (0.15)
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d
Enter the smaller of line 5b or line 5c .
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6
Subtract line 5d from line 4 .
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7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
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.
.
.
7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
.
.
.
.
.
.
.
.
.
.
7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
.
**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
.
.
g
Add lines 7b, 7d, and 7f .
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8
Subtract line 7g from line 6 .
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.
**9
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
.
10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
12
Add lines 9, 10, and 11
.
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.
13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1j||$0.003||7g||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
.
.
.
.
.
.
.
.
.
.
.
1a
$0.006
b
Closed-loop biomass .
.
.
.
.
.
1b
$0.006
c
Geothermal .
.
.
.
.
.
.
.
.
1c
$0.006
d
Solar
.
.
.
.
.
.
.
.
.
.
.
1d
$0.006
e
Offshore wind facility .
.
.
.
.
.
1e
$0.006
f
Open-loop biomass
.
.
.
.
.
.
1f
$0.003
g
Landfill gas .
.
.
.
.
.
.
.
.
1g
$0.003
h
Trash .
.
.
.
.
.
.
.
.
.
.
1h
$0.003
i
Hydropower .
.
.
.
.
.
.
.
.
1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
3
Phaseout adjustment (see instructions) .
.
.
.
.
.
.
.
$
×
4
Credit before reduction. Subtract line 3 from line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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 4 by line 5a .
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.
c
Multiply line 4 by 15% (0.15)
.
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d
Enter the smaller of line 5b or line 5c .
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.
6
Subtract line 5d from line 4 .
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.
.
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.
.
.
.
.
.
7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
.
.
.
.
.
.
.
.
.
.
7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
.
**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
.
.
g
Add lines 7b, 7d, and 7f .
.
.
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.
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.
8
Subtract line 7g from line 6 .
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.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
**9
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
.
10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
12
Add lines 9, 10, and 11
.
.
.
.
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.
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.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1j||$0.003||8||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
.
.
.
.
.
.
.
.
.
.
.
1a
$0.006
b
Closed-loop biomass .
.
.
.
.
.
1b
$0.006
c
Geothermal .
.
.
.
.
.
.
.
.
1c
$0.006
d
Solar
.
.
.
.
.
.
.
.
.
.
.
1d
$0.006
e
Offshore wind facility .
.
.
.
.
.
1e
$0.006
f
Open-loop biomass
.
.
.
.
.
.
1f
$0.003
g
Landfill gas .
.
.
.
.
.
.
.
.
1g
$0.003
h
Trash .
.
.
.
.
.
.
.
.
.
.
1h
$0.003
i
Hydropower .
.
.
.
.
.
.
.
.
1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Phaseout adjustment (see instructions) .
.
.
.
.
.
.
.
$
×
4
Credit before reduction. Subtract line 3 from line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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 4 by line 5a .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Multiply line 4 by 15% (0.15)
.
.
.
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Enter the smaller of line 5b or line 5c .
.
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.
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.
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.
.
.
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.
.
.
.
6
Subtract line 5d from line 4 .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
.
.
.
.
.
.
.
.
.
.
7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
.
**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
.
.
g
Add lines 7b, 7d, and 7f .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
Subtract line 7g from line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
.
10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
12
Add lines 9, 10, and 11
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1j||$0.003||9||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
.
.
.
.
.
.
.
.
.
.
.
1a
$0.006
b
Closed-loop biomass .
.
.
.
.
.
1b
$0.006
c
Geothermal .
.
.
.
.
.
.
.
.
1c
$0.006
d
Solar
.
.
.
.
.
.
.
.
.
.
.
1d
$0.006
e
Offshore wind facility .
.
.
.
.
.
1e
$0.006
f
Open-loop biomass
.
.
.
.
.
.
1f
$0.003
g
Landfill gas .
.
.
.
.
.
.
.
.
1g
$0.003
h
Trash .
.
.
.
.
.
.
.
.
.
.
1h
$0.003
i
Hydropower .
.
.
.
.
.
.
.
.
1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Phaseout adjustment (see instructions) .
.
.
.
.
.
.
.
$
×
4
Credit before reduction. Subtract line 3 from line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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 4 by line 5a .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Multiply line 4 by 15% (0.15)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Enter the smaller of line 5b or line 5c .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
Subtract line 5d from line 4 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
.
.
.
.
.
.
.
.
.
.
7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
.
**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
.
.
g
Add lines 7b, 7d, and 7f .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
Subtract line 7g from line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
.
10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
12
Add lines 9, 10, and 11
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1j||$0.003||10||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
.
.
.
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.
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.
.
.
.
1a
$0.006
b
Closed-loop biomass .
.
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.
1b
$0.006
c
Geothermal .
.
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.
1c
$0.006
d
Solar
.
.
.
.
.
.
.
.
.
.
.
1d
$0.006
e
Offshore wind facility .
.
.
.
.
.
1e
$0.006
f
Open-loop biomass
.
.
.
.
.
.
1f
$0.003
g
Landfill gas .
.
.
.
.
.
.
.
.
1g
$0.003
h
Trash .
.
.
.
.
.
.
.
.
.
.
1h
$0.003
i
Hydropower .
.
.
.
.
.
.
.
.
1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
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3
Phaseout adjustment (see instructions) .
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.
$
×
4
Credit before reduction. Subtract line 3 from line 2 .
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.
.
Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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 4 by line 5a .
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c
Multiply line 4 by 15% (0.15)
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d
Enter the smaller of line 5b or line 5c .
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6
Subtract line 5d from line 4 .
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7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
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.
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.
7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
.
.
.
.
.
.
.
.
.
.
7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
.
**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
.
.
.
.
.
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.
.
.
.
7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
.
.
g
Add lines 7b, 7d, and 7f .
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8
Subtract line 7g from line 6 .
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**9
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
.
10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
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.
.
12
Add lines 9, 10, and 11
.
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.
13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1j||$0.003||11||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
.
.
.
.
.
.
.
.
.
.
.
1a
$0.006
b
Closed-loop biomass .
.
.
.
.
.
1b
$0.006
c
Geothermal .
.
.
.
.
.
.
.
.
1c
$0.006
d
Solar
.
.
.
.
.
.
.
.
.
.
.
1d
$0.006
e
Offshore wind facility .
.
.
.
.
.
1e
$0.006
f
Open-loop biomass
.
.
.
.
.
.
1f
$0.003
g
Landfill gas .
.
.
.
.
.
.
.
.
1g
$0.003
h
Trash .
.
.
.
.
.
.
.
.
.
.
1h
$0.003
i
Hydropower .
.
.
.
.
.
.
.
.
1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Phaseout adjustment (see instructions) .
.
.
.
.
.
.
.
$
×
4
Credit before reduction. Subtract line 3 from line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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 4 by line 5a .
.
.
.
.
.
.
.
.
.
.
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.
c
Multiply line 4 by 15% (0.15)
.
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.
d
Enter the smaller of line 5b or line 5c .
.
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.
6
Subtract line 5d from line 4 .
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.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
.
.
.
.
.
.
.
.
.
.
7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
.
**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
.
.
g
Add lines 7b, 7d, and 7f .
.
.
.
.
.
.
.
.
.
.
.
.
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.
8
Subtract line 7g from line 6 .
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
.
10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
12
Add lines 9, 10, and 11
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1j||$0.003||12||

|Complete line 1 with respect to electricity
produced at a qualified facility using:
(a)
Kilowatt-hours produced
and sold (see instructions)
(b)
Rate
(see inst.)
(c)
Column (a) ×
Column (b)
1a
Wind
.
.
.
.
.
.
.
.
.
.
.
1a
$0.006
b
Closed-loop biomass .
.
.
.
.
.
1b
$0.006
c
Geothermal .
.
.
.
.
.
.
.
.
1c
$0.006
d
Solar
.
.
.
.
.
.
.
.
.
.
.
1d
$0.006
e
Offshore wind facility .
.
.
.
.
.
1e
$0.006
f
Open-loop biomass
.
.
.
.
.
.
1f
$0.003
g
Landfill gas .
.
.
.
.
.
.
.
.
1g
$0.003
h
Trash .
.
.
.
.
.
.
.
.
.
.
1h
$0.003
i
Hydropower .
.
.
.
.
.
.
.
.
1i
$0.003*
j
Marine and hydrokinetic renewables .
1j
$0.003**
2
Add column (c) of lines 1a through 1j and enter here .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Phaseout adjustment (see instructions) .
.
.
.
.
.
.
.
$
×
4
Credit before reduction. Subtract line 3 from line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Credit reduction for tax-exempt bonds
If you used proceeds of tax-exempt bonds to finance your facility, continue to line 5a; otherwise, enter the
amount from line 4 on line 6.
**5 **

a 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 4 by line 5a .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
Multiply line 4 by 15% (0.15)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
d
Enter the smaller of line 5b or line 5c .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
Subtract line 5d from line 4 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7 aEnter the amount from line 6 applicable to wind facilities, the construction
of which began during 2017 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7a
b
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7a by 20% (0.20)
.
.
**c **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2018, 2020, or 2021 .
.
.
.
.
.
.
.
.
.
.
7c
d
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7c by 40% (0.40)
.
.
**e **Enter the amount from line 6 applicable to wind facilities, the construction
of which began during 2019 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7e
f
For facilities placed in service after 2021, enter -0-; otherwise, multiply line 7e by 60% (0.60)
.
.
g
Add lines 7b, 7d, and 7f .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
Subtract line 7g from line 6 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9
Increased credit amount for qualified facilities. Did you check a “Yes” box in Part I, question 8?
If so, multiply the amount in Part II, line 8, by 5.0. If not, enter the amount from Part II, line 8
.
.
10
Domestic content bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
11
Energy community bonus credit. See instructions.
If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .
.
.
.
.
.
.
12
Add lines 9, 10, and 11
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13

If you are making an elective payment election under section 6417 for a facility whose construction began
in calendar year 2024, and the facility does not conform to section 45(b)(10)(B), or meet an exception
under section 45(b)(10)(D), multiply line 12 by 90% (0.90). All others, enter the amount from line 12 .
.|1j||$0.003||13||

• See instructions for rates to use for facilities placed in service before 2022. ** $0.006 for qualified facilities related to hydropower and marine and hydrokinetic renewables placed in service after 2022. See instructions.

Form 8835 (2025)

Form 8835 (2025) Page 3

Form 8835 (2025)