Part V. Breakdown of Aggregate Amounts in Part III for Facility-by-Facility, Multiple…

If any of the amounts entered in Part III (aside from totals) are aggregate figures from more than one facility or more than one pass-through entity, provide breakdowns of those amounts by EPE or transfer registration number and by the EIN of the pass-through entity, if applicable, in Part V. Use only the columns applicable for the particular credits you are reporting.

Column (a), Part III line number. Enter the applicable line number from the left margin of Part III. Include the numeral and the alpha character. For example, the line number in Part III for Form 7207 is 1b.

Column (b), Elective payment or transfer registration num- ber. Enter the elective payment or transfer registration number obtained from the IRS for the credit or the facility.

EIN. Column (c)(1), Pass-through entity EIN. If you were allocated this credit by a pass-through entity, enter the EIN of the partnership, S corporation, or other pass-through entity.

EIN. Column (c)(2), Transferor entity EIN. If you are a transferor or transferee of a credit under section 6418, enter the transferor’s EIN.

Credits subject to the passive activity limit. List in columns (d)(1) through (d)(4) the credits that, for you, arise from passive activities as defined in section 469.

Column (d)(1), Credits other than credit transfer election credits. Enter credit amounts other than those to which the transfer provisions of section 6418 apply.

Column (d)(2), Credit transfer election credits sold. Enter credit amounts you transferred under section 6418.

Column (d)(3), Credit transfer election credits purchased. Enter credit amounts transferred to you under section 6418.

Column (d)(4), Credits from columns (d)(1) (less column (d)(2)) and (d)(3) allowed after limit. Subtract the amount in column (d)(2) from the amount in column (d)(1); then, add the amount in column (d)(3). Figure the amount allowed using Form 8582-CR or Form 8810, if applicable, and enter the result.

Credits not subject to the passive activity limit. List in columns (e), (f)(1), and (f)(2) the credits that, for you, arise from activities not defined in section 469 as passive activities.

Column (e), Credits other than transfer election credits. Enter credit amounts that are self-earned or allocated to you by a pass-through entity.

Column (f)(1), Transfer election credits sold. Enter credit amounts that you transferred under section 6418.

Column (f)(2), Purchased transfer election credits not sub- ject to passive activity limit. Enter credit amounts transferred to you under section 6418.

Column (g), Combine columns (d)(4), (e), (f)(1), and (f)(2). Add columns (d)(4), (e), and (f)(2), and then subtract column (f) (1).

Column (h)(1), Gross EPE amount. Portion of column (g) eligible for the section 6417 EPE election or the section 48D EPE.

Note: Credits that are transferred by you or that are transferred to you under section 6418 are not eligible for the section 6417 EPE.

Column (h)(2), Subtract column (h)(1) from column (g) (credit excluding EPE). Subtracting column (h)(1) from column (g) gives the amount of credit that does not include the gross EPE amount. This subtraction result may include credit amounts that, for you, are subject to the passive activity rules of section 469, and therefore only applicable to tax on your passive activities.

Column (i)(1), Amount of column (h)(2) applied against tax in Part II. See Order in which credits are used to determine the order in which to apply your credits to your tax liability.

Note: Credits carried forward (Part II, line 34) are applied to your current-year tax liability before current-year credits on Part III or Part V.

Column (i)(2), Amount of EPE applicable credit in column (h)(1) applied against tax in Part II. Amounts in column (h)(1) must first be applied to tax (if any) before being treated as a payment.

Column (j), Net EPE amount. Subtract column (i)(2) from column (h)(1). The result of subtracting column (i)(2) from column (h)(1) provides the net EPE amount. All or a portion of the net EPE amount may be applied as a payment of tax remaining after credits.

Column (k), Carryforward to 2026. Subtract column (i)(1) from column (h)(2). The carryforwards in this column will be included in your 2026 Form 3800, Part IV.