Apprenticeship — Instruction 8933

To meet the apprenticeship requirements, you must ensure that, for the construction of any qualified facility, not less than the applicable percentage of the total labor hours of the construction, alteration, or repair work (including such work performed by any contractor or subcontractor) for such facility is, subject to section 45(b) (8)(B), performed by qualified apprentices (apprenticeship labor hour-requirements). The apprenticeship requirements include three components: a labor-hours requirement, a ratio requirement, and a participation requirement.

You must ensure that 15% of the total labor hours performed in the construction, alteration, or repair of the facility are performed by qualified apprentices from a registered apprenticeship program.

Your name and taxpayer identification number and the facility or equipment description and IRS-issued registration number (if applicable) from Part I.
If construction began before January 29, 2023, as shown on Part I, line 5, a statement that you met the Continuity Requirement under the Physical Work Test or the Five Percent Safe Harbor to establish the beginning of construction (alteration or repairs).

You must ensure that the applicable ratio of apprentices to journeyworkers established by the registered apprenticeship program are met for apprentices working on the facility each day.
Any taxpayer (or contractor or subcontractor) that employs four or more laborers or mechanics in the construction, alteration, or repair of the facility must also hire at least one qualified apprentice. For more information on the prevailing wage and apprenticeship requirements, including applicable exceptions, see IRS.gov/PWAFAQ .

If construction began on or after January 29, 2023, you must also file Form 7220, Prevailing Wage and Apprenticeship (PWA) Verification and Corrections, to substantiate that you meet the PWA requirements. File a separate Form 7220 for each qualified facility you are claiming the increased credit amount.
A declaration, applicable to the statement and any accompanying documents, signed by you, or signed by a person currently authorized to bind you in such matters, in the following form: “Under penalties of perjury, I declare that I have examined this statement, including accompanying documents, and to the best of my knowledge and belief, the facts presented in support of this statement are true, correct, and complete.”