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                                                                                                                        OMB No. 1545-1362
                                   Renewable Electricity Production Credit
Form  8835
                                                       Attach to your tax return. 
Department of the Treasury                                                                                              Attachment2023
Internal Revenue Service      Go to www.irs.gov/Form8835 for instructions and the latest information.                   Sequence No. 835
Name(s) shown on return                                                                                                Identifying number

Part I        Facility Information
1     IRS-issued registration number for the facility:
2     Type of facility you are claiming (see instructions):
a     Description of facility:

b     Type of facility (wind, closed-loop biomass, geothermal, solar, open-loop biomass, landfill gas, etc.):

3     Location of facility, including coordinates (latitude and longitude).
a     Address of the facility (if applicable):

b     Coordinates (if applicable). Latitude:               .                                           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 part of 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 project 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 property qualify for the domestic 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 project 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 (2023)



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Form 8835 (2023)                                                                                                       Page 2 
Part II  Renewable Electricity Production
                                                                 (a)                     (b)          (c) 
Complete line 1 with respect to electricity               Kilowatt-hours produced       Rate      Column (a) × 
produced at qualified facilities using:                 and sold (see instructions) (see inst.)*    Column (b)
1a  Wind  .      . .  . .    .   . .    . . .    1a                                   $0.0055
b   Closed-loop biomass  .       . .    . . .    1b                                   $0.0055
c   Geothermal  .     . .    .   . .    . . .    1c                                   $0.0055
d   Solar  .     . .  . .    .   . .    . . .    1d                                   $0.0055
e   Offshore wind facility  .    . .    . . .    1e                                   $0.0055
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 .    .  .    . .         . . .  .   .  . . . .   .   . 2
3   Phaseout adjustment (see instructions)  .    .      . . . .  .    .           $                 ×           3
4   Credit before reduction. Subtract line 3 from line 2  .   .  .    . .         . . .  .   .  . . . .   .   . 4
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.
5a  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                               =      .  . . . .   .   . 5a
                 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  .  .    . . .  . .      . . . .  .    . .         . . .  .   .  . . . .   .   . 5b
c   Multiply line 4 by 15% (0.15)       . . .  . .      . . . .  .    . .         . . .  .   .  . . . .   .   . 5c
d   Enter the smaller of line 5b or line 5c  . . .      . . . .  .    . .         . . .  .   .  . . . .   .   . 5d
6   Subtract line 5d from line 4  .     . . .  . .      . . . .  .    . .         . . .  .   .  . . . .   .   . 6
7 a Enter 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)     .   . 7b
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)     .   . 7d
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)  .      . 7f
g   Add lines 7b, 7d, and 7f  .    .    . . .  . .      . . . .  .    . .         . . .  .   .  . . . .   .   . 7g
8   Subtract line 7g from line 6  .     . . .  . .      . . . .  .    . .         . . .  .   .  . . . .   .   . 8
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  .   . 9
10  Domestic content bonus credit. See instructions. 
    If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0- .         . . . .   .   . 10
11  Energy community bonus credit. See instructions. 
    If you qualify, multiply the amount on line 9 by 10% (0.10). Otherwise, enter -0-  .        . . . .   .   . 11
12  Add lines 9, 10, and 11      . .    . . .  . .      . . . .  .    . .         . . .  .   .  . . . .   .   . 12
13  If you are making an elective payment election 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       . . .   .   . 13
*See instructions for rates to use for facilities placed in service before 2022.  
**$0.0055 for qualified facilities related to hydropower and marine and hydrokinetic renewables placed in service after 2022. See instructions.
                                                                                                                  Form 8835 (2023)



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Form 8835 (2023)                                                                                                              Page 3 
Part II Renewable Electricity Production (continued)
14 Renewable electricity production credit from partnerships, S corporations, cooperatives, estates, and 
   trusts (see instructions) . . . . . . . . . . .  . .               . . . . . . . . . . . .                          14
15 Add  lines  13  and  14.  Cooperatives,  estates,  and  trusts,  go  to  line  16.  Partnerships,  and  S 
   corporations, stop here and report this amount on Schedule K. All others: For electricity or refined 
   coal produced during the 4-year period beginning on the date the facility was placed in service or 
   Indian coal produced, stop here, and report the applicable part of this amount on Form 3800, Part III, 
   line 4e. For all other production of electricity or refined coal, stop here and report the applicable part 
   of this amount on Form 3800, Part III, line 1f. See instructions . . . . . . . . . . . . .                          15
16 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions)           16
17 Cooperatives, estates, and trusts, subtract line 16 from line 15. For electricity or refined coal produced 
   during  the  4-year  period  beginning  on  the  date  the  facility  was  placed  in  service  or  Indian  coal 
   produced,  report  the  applicable  part  of  this  amount  on  Form  3800,  Part  III,  line  4e.  For  all  other 
   production of electricity or refined coal, report the applicable part of this amount on Form 3800, Part 
   III, line 1f . . . . .    . . . . . . . . . . .  . .               . . . . . . . . . . . .                          17
                                                                                                                         Form 8835 (2023)






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