OMB No. 1545-0155
                                                      Investment Credit
Form 3468
Department of the Treasury                              Attach to your tax return.                                                         2023
Internal Revenue Service         Go to www.irs.gov/Form3468 for instructions and the latest information.                            Attachment   
                                                                                                                                    Sequence No. 174
Name(s) shown on return                                                                                                       Identifying number

Part I Facility Information (see instructions)
A    Check this box if you have petitioned for provisional emission rates and have also received written approval from a certified 
     third-party verifier or a letter from the IRS  . . . .    . . . .    . .                         . . . . .    .    . . . . . .        . .  . . .
1    Description of the facility:

2a   IRS-issued registration number for the facility:
b    Type of facility (solar, geothermal, 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 the facility part of an expansion of an existing closed-loop biomass or open-loop biomass facility?                       Yes          No
7    Does the project produce a net output of less than 1 megawatt (MW) alternating current (ac), or equivalent thermal energy?
a      Yes.
b      No.
c      Not applicable, the facility doesn’t produce electricity.
8    Does the project satisfy the prevailing wage and apprenticeship requirements?
a      Yes, and sections 48C(e)(5) and (6) apply, and it was declared as provided per Notice 2023-18. 
b      Yes, and either (i) section 48(a)(9)(B)(ii) applies if construction began before January 29, 2023; or (ii) sections 48(a)(10) and 
       (11) apply. 
c      No.
d      Not applicable.
9    Does the property qualify for a domestic content bonus credit per section 45(b)(9)(B)?
a      Yes, and section 48(a)(9)(B) is satisfied (10% bonus). Attach the required information.
b      Yes, and section 48(a)(9)(B) is not satisfied (2% bonus). Attach the required information.
c      No.
10   Does the project qualify for an energy community bonus credit per section 48(a)(14)?
a      Yes, and section 48(a)(9)(B) is satisfied (10% bonus). 
b      Yes, and section 48(a)(9)(B) is not satisfied (2% bonus). 
c      No.
11   Does the project qualify as a solar or wind facility in connection with low-income communities bonus credit per section 48(e)(2)?
a      Yes, and the facility is located in a low-income community per section 45D(e) (10% bonus). 
b      Yes, and the facility is located on Indian land per section 2601(2) of P.L. 102-486 (10% bonus). 
c      Yes, and the facility is part of a qualified low-income residential building project facility per section 48(e)(2)(B) (20% bonus). 
d      Yes, and the facility is part of a qualified low-income economic benefit project facility per section 48(e)(2)(C) (20% bonus). 
e    If “Yes” to 11a, 11b, 11c, or 11d, enter your 48(e) Control Number:
f      No.
12   Enter the nameplate capacity or storage capacity. 
a      Solar energy property or facility nameplate capacity:                                              kilowatt (kW) direct current (dc)
b      Small wind energy property or facility nameplate capacity:                                             kW
c      Wind energy property or facility nameplate capacity:                                               kW
d      Energy storage power capacity rating                          kW, and energy storage capacity, if applicable, associated with
       the energy property or facility:                        kWh (hour)
e      Solar or wind nameplate capacity is 5MW ac or more
f      Not applicable.
For Paperwork Reduction Act Notice, see separate instructions.                                          Cat. No. 12276E                      Form 3468 (2023) 

Form 3468 (2023)                                                                                                                  Page 2 
Part I   Facility Information (see instructions) (continued)
13  Enter the nameplate capacity, alternating current (ac) for all electricity generating energy properties or facilities in kW.
a        Solar energy property:
b        Wind energy property:
c        Other:
d        Not applicable.
14  Are you claiming the investment credit as a lessee based on a section 48(d) (as in effect on November 4, 1990) election? Yes      No
    If “Yes,” complete lines 14a through 14e. If you acquired more than one property as a lessee, attach a statement showing the 
    information below separately reported for each property.
a   Name of lessor:
b   Address of lessor:
c   Description of property:
d   Amount for which you were treated as having acquired the property      .  . . .    . .  . . . . . .  $
e   Income inclusion amount reported for tax year under Regulations section 1.50-1  .    .  . . . . . .  $
Part II  Qualifying Advanced Coal Project Credit and Qualifying Gasification Project Credit
Section A—Qualifying Advanced Coal Project Credit Under Section 48A (see instructions)
1a  Enter the qualified investment in integrated gasification 
    combined  cycle  property  placed  in  service  during  the 
    tax year for projects described in section 48A(d)(3)(B)(i)     1a
b   Multiply line 1a by 20% (0.20)  . . . . . .      . .       .   . . . . .  . .      1b
2a  Enter the qualified investment in advanced coal-based 
    generation  technology  property  placed  in  service 
    during  the  tax  year  for  projects  described  in  section 
    48A(d)(3)(B)(ii) .   . . .    . . . . . . .      . .           2a
b   Multiply line 2a by 15% (0.15)  . . . . . .      . .       .   . . . . .  . .      2b
3a  Enter the qualified investment in advanced coal-based 
    generation  technology  property  placed  in  service 
    during  the  tax  year  for  projects  described  in  section 
    48A(d)(3)(B)(iii)  . . . .    . . . . . . .      . .           3a
b   Multiply line 3a by 30% (0.30)  . . . . . .      . .       .   . . . . .  . .      3b
Section B—Qualifying Gasification Project Credit Under Section 48B (see instructions)
4a  Enter  the  qualified  investment  in  qualified  gasification 
    property placed in service during the tax year for which 
    credits  were  allocated  or  reallocated  after  October  3, 
    2008, and that includes equipment that separates and 
    sequesters at least 75% of the project’s carbon dioxide 
    emissions .  .   .   . . .    . . . . . . .      . .           4a
b   Multiply line 4a by 30% (0.30)  . . . . . .      . .       .   . . . . .  . .      4b
5 a Enter the qualified investment in property other than in 
    4a above placed in service during the tax year . . .           5a
b   Multiply line 5a by 20% (0.20)  . . . . . .      . .       .   . . . . .  . .      5b
6   Enter the applicable unused investment credit from cooperatives (see instructions) 6
7   Add lines 1b, 2b, 3b, 4b, 5b, and 6. Report this amount on Form 3800, Part III, line 1a . . . . .   7
Part III Qualifying Advanced Energy Project Credit Under Section 48C (see instructions)
1 a Enter  the  qualified  investment  in  advanced  energy 
    project property placed in service during the tax year         1a
b   If  you  checked  the  box  in  Part  I,  line  8a,  and  it’s 
    consistent  with  your  48C  application  per  Notice 
    2023-18, enter 30%. If you checked the box in Part I, 
    line 8c, enter 6%  .   . .    . . . . . . .      . .           1b           %
c   Multiply line 1a by line 1b . . . . . . . .      . .       .   . . . . .  . .      1c
d   Enter your 48C Allocation control number
e   Is the facility in a section 48C energy community census tract?        Yes    No
2   Enter  the  applicable  unused  investment  credit  from  cooperatives  (see 
    instructions)  . .   . . .    . . . . . . .      . .       .   . . . . .  . .      2
3   Add lines 1c and 2. Report this amount on Form 3800, Part III, line 1d  . . . .    . .  . . . . .   3
                                                                                                                             Form 3468 (2023)

Form 3468 (2023)                                                                                                     Page 3 
Part IV Advanced Manufacturing Investment Credit Under Section 48D (see instructions)
1 a Check  the  box  below  that  applies  to  your  advanced 
    manufacturing investment project.
        Semiconductor manufacturing facility
        Semiconductor equipment manufacturing facility
b   Enter  the  basis  in  qualified  property  as  part  of  an 
    advanced  manufacturing  facility,  placed  in  service 
    during the tax year  . . .    . .  . .   .     . . . .             1b
c   Multiply line 1b by 25% (0.25) .   . .   .     . . . . .           . . . . . . .             1c
2   Enter  the  applicable  unused  investment  credit  from  cooperatives  (see 
    instructions)  .   . . . .    . .  . .   .     . . . . .           . . . . . . .             2
3   Add lines 1c and 2. Report this amount on Form 3800, Part III, line 1o  .    . . .           . . . . . . . 3
Part V  Reserved for Future Use
1   Reserved for future use  .    . .  . .   .     . . . . .           . . . . . . . .           . . . . . . . 1
Part VI Energy Credit Under Section 48
Section A—Geothermal Energy Credit (see instructions)
1 a Enter  the  basis  of  property  using  geothermal  energy 
    placed in service during the tax year  . .     . . . .             1a
b   If  you  checked  the  box  in  Part  I,  line  7a  or  8b,  enter 
    30%.  If  you  checked  the  box  in  Part  I,  line  7b  or  8c, 
    enter 6%  .      . . . . .    . .  . .   .     . . . .             1b          %
c   Multiply line 1a by line 1b . . .  . .   .     . . . . .           . . . . . . .             1c
d   If you checked the box in Part I, line 9a, enter 10%. If 
    you  checked  the  box  in  Part  I,  line  9b,  enter  2%. 
    Otherwise, go to line 1f   .  . .  . .   .     . . . .             1d          %
e   Multiply line 1a by line 1d . . .  . .   .     . . . . .           . . . . . . .             1e
f   If you checked the box in Part I, line 10a, enter 10%. If 
    you  checked  the  box  in  Part  I,  line  10b,  enter  2%. 
    Otherwise, go to line 2   .   . .  . .   .     . . . .             1f          %
g   Multiply line 1a by line 1f . . .  . .   .     . . . . .           . . . . . . .             1g
2   Add lines 1c, 1e, and 1g  .   . .  . .   .     . . . . .           . . . . . . . .           . . . . . . . 2
Section B—Solar Energy Credit (see instructions)
3a  Enter  the  basis  of  property  using  solar  illumination 
    (including  electrochromic  glass)  or  either  solar  energy 
    property or solar facility placed in service during the tax 
    year .       . . . . . . .    . .  . .   .     . . . .             3a
b   If  you  checked  the  box  in  Part  I,  line  7a  or  8b,  enter 
    30%.  If  you  checked  the  box  in  Part  I,  line  7b  or  8c, 
    enter 6% .       . . . . .    . .  . .   .     . . . .             3b          %
c   Multiply line 3a by line 3b . . .  . .   .     . . . . .           . . . . . . .             3c
Caution:  Property  described  under  section  48(a)(3)(ii)  does  not  qualify  for  the  solar 
facility in connection with low-income community bonus credit under section 48(e). If
completing Section B for a section 48(a)(3)(ii) property, skip lines 3d through 3j, and 
go to line 3k.
d   If you checked the box in Part I, line 11a or 11b, enter 
    10%. If you checked the box in Part I, line 11c or 11d, 
    enter 20%. However, if you checked the box in Part I, 
    line 11f; or Part I, line 12e (in relation to lines 11a, 11b, 
    11c, or 11d), you don’t qualify for the bonus credit. In 
    that situation, enter 0% here, go to line 3j and enter -0- 
    (zero), and then go to line 3k . . . .   .     . . . .             3d          %
e   Enter the nameplate capacity you were allocated in the 
    allocation letter  . . . .    . .  . .   .     . . . .             3e
f   If the entry on Part I, line 12a, equals the entry on line 
    3e,  multiply  line  3a  by  line  3d  and  go  to  line  3j. 
    Otherwise, continue to line 3g  .  . .   .     . . . .             3f
g   If the entry on Part I, line 12a, is more than the entry on 
    line 3e, divide line 3e by Part I, line 12a  . . . . .             3g
h   Multiply line 3d by line 3g   . .  . .   .     . . . .             3h
                                                                                                                Form 3468 (2023) 

Form 3468 (2023)                                                                                             Page 4 
Part VI Energy Credit Under Section 48 (continued)
Section B—Solar Energy Credit (see instructions) (continued)
i    Multiply line 3a by line 3h . .  . . .    . . . .   .              3i
j    If Part I, line 12a, is more than the entry on line 3e, enter the amount from line
     3i. Otherwise, enter the amount from line 3f  . .   .  .           . . . . . . .    3j
k    If you checked the box in Part I, line 9a, enter 10%. If 
     you  checked  the  box  in  Part  I,  line  9b,  enter  2%. 
     Otherwise, go to line 3m .     . . . .    . . . .   .              3k          %
l    Multiply line 3a by line 3k .  . . . .    . . . .   .  .           . . . . . . .    3l
m    If you checked the box in Part I, line 10a, enter 10%. If 
     you  checked  the  box  in  Part  I,  line  10b,  enter  2%. 
     Otherwise, go to line 4. .     . . . .    . . . .   .              3m          %
n    Multiply line 3a by line 3m    . . . .    . . . .   .  .           . . . . . . .    3n
4    Add lines 3c, 3j, 3l, and 3n  .  . . .    . . . .   .  .           . . . . . . .  . . . . . . . . 4
Section C—Qualified Fuel Cell Property (see instructions)
5  a Enter  the  basis  of  property  using  qualified  fuel  cell 
     property placed in service during the tax year that was 
     acquired after 2005 and before October 4, 2008, and 
     the  basis  attributable  to  construction,  reconstruction, 
     or  erection  by  the  taxpayer  after  2005  and  before 
     October 4, 2008 . . . . . . . . . . . . . . .                      5a
b    Multiply line 5a by 30% (0.30) .   . .    . . . .   .              5b
c    Enter  the  applicable  kilowatt  capacity  of  property  on 
     line 5a (see instructions)  .  . . . .    . . . .   .              5c
d    Multiply line 5c by $1,000.    . . . .    . . . .   .              5d
e    Enter the smaller of line 5b or line 5d . . . . .   .  .           . . . . . . .    5e
f    Enter  the  basis  of  property  using  qualified  fuel  cell 
     property  placed  in  service  during  the  tax  year  that  is 
     attributable to periods after October 3, 2008 . .   .              5f
g    If  you  checked  the  box  in  Part  I,  line  7a  or  8b,  enter 
     30%.  If  you  checked  the  box  in  Part  I,  line  7b  or  8c, 
     enter 6%  . . . . .      .     . . . .    . . . .   .              5g          %
h    Multiply line 5f by line 5g .  . . . .    . . . .   .              5h
i    If you checked the box in Part I, line 9a, enter 10%. If 
     you  checked  the  box  in  Part  I,  line  9b,  enter  2%. 
     Otherwise, go to line 5l .     . . . .    . . . .   .              5i          %
j    Multiply line 5f by line 5i .  . . . .    . . . .   .              5j
k    Reserved for future use  .     . . . .    . . . .   .  .           . . . . . . .    5k
l    If you checked the box in Part I, line 10a, enter 10%. If 
     you  checked  the  box  in  Part  I,  line  10b,  enter  2%. 
     Otherwise, go to line 5n   .   . . . .    . . . .   .              5l          %
m    Multiply line 5f by line 5l  . . . . .    . . . .   .              5m
n    Add lines 5h, 5j, and 5m .     . . . .    . . . .   .              5n
o    Enter  the  applicable  kilowatt  capacity  of  property  on 
     line 5f (see instructions) .   . . . .    . . . .   .              5o
p    Multiply line 5o by $3,000   .   . . .    . . . .   .              5p
q    Enter the smaller of line 5n or line 5p . . . . .   .  .           . . . . . . .    5q
6    Add lines 5e and 5q  .   .     . . . .    . . . .   .  .           . . . . . . .  . . . . . . . . 6
Section D—Qualified Microturbine Property (see instructions)
7a   Enter the basis of property using microturbine property 
     placed in service during the tax year that was acquired 
     after  2005,  and  the  basis  attributable  to  construction, 
     reconstruction, or erection by the taxpayer after 2005             7a
b    If  you  checked  the  box  in  Part  I,  line  7a  or  8b,  enter 
     10%.  If  you  checked  the  box  in  Part  I,  line  7b  or  8c, 
     enter 2%  . . . . .      .     . . . .    . . . .   .              7b          %
c    Multiply line 7a by line 7b    . . . .    . . . .   .              7c
d    If you checked the box in Part I, line 9a, enter 10%. If 
     you  checked  the  box  in  Part  I,  line  9b,  enter  2%. 
     Otherwise, go to line 7g .     . . . .    . . . .   .              7d          %
                                                                                                        Form 3468 (2023) 

Form 3468 (2023)                                                                                                      Page 5 
Part VI Energy Credit Under Section 48 (continued)
Section D—Qualified Microturbine Property (see instructions) (continued)
e   Multiply line 7a by line 7d   . . .     . . . .   . .              7e
f   Reserved for future use  .    . . .     . . . .   . .     .        . . . . .  . .   7f
g   If you checked the box in Part I, line 10a, enter 10%. If 
    you  checked  the  box  in  Part  I,  line  10b,  enter  2%. 
    Otherwise, go to line 7i    . . . .     . . . .   . .              7g           %
h   Multiply line 7a by line 7g   . . .     . . . .   . .              7h
i   Add lines 7c, 7e, and 7h .    . . .     . . . .   . .     .        . . . . .  . .   7i
j   Enter  the  applicable  kilowatt  capacity  of  property  on 
    line 7a (see instructions) .  . . .     . . . .   . .              7j
k   Reserved for future use  .    . . .     . . . .   . .              7k
l   Multiply line 7j by $200 .    . . .     . . . .   . .     .        . . . . .  . .   7l
8   Enter the smaller of line 7i or line 7l . . . .   . .     .        . . . . .  . . . .  . . . . . . 8
Section E—Combined Heat and Power System Property (see instructions)
Caution: You can’t claim this credit if the electrical capacity of the property is more than 50 megawatts or has a mechanical energy 
capacity of more than 67,000 horsepower or an equivalent combination of electrical and mechanical energy capabilities.
9 a Enter  the  basis  of  property  using  combined  heat  and 
    power system placed in service during the tax year .               9a
b   If the electrical capacity of the property is measured in:
    • Megawatts, divide 15 by the megawatt capacity. 
    Enter 1.0 if the capacity is 15 megawatts or less.
    • Horsepower, divide 20,000 by the horsepower. Enter 
    1.0 if the capacity is 20,000 horsepower or less  . .              9b        .
c   Multiply line 9a by line 9b . . . .     . . . .   . .              9c
d   If  you  checked  the  box  in  Part  I,  line  7a  or  8b,  enter 
    30%.  If  you  checked  the  box  in  Part  I,  line  7b  or  8c, 
    enter 6%  .  . . . .     .    . . .     . . . .   . .              9d           %
e   Multiply line 9c by line 9d . . . .     . . . .   . .     .        . . . . .  . .   9e
f   If you checked the box in Part I, line 9a, enter 10%. If 
    you  checked  the  box  in  Part  I,  line  9b,  enter  2%. 
    Otherwise, go to line 9h .    . . .     . . . .   . .              9f           %
g   Multiply line 9c by line 9f . . . .     . . . .   . .     .        . . . . .  . .   9g
h   If you checked the box in Part I, line 10a, enter 10%. If 
    you  checked  the  box  in  Part  I,  line  10b,  enter  2%. 
    Otherwise, go to line 10 .    . . .     . . . .   . .              9h           %
i   Multiply line 9c by line 9h . . . .     . . . .   . .     .        . . . . .  . .   9i
10  Add lines 9e, 9g, and 9i  .   . . .     . . . .   . .     .        . . . . .  . . . .  . . . . . . 10
Section F—Qualified Small Wind Energy Property (see instructions)
11a Enter  the  basis  of  property  using  small  wind  energy 
    property  placed  in  service  during  the  tax  year  that  was 
    acquired after October 3, 2008, and before 2009 and the 
    basis  attributable  to  the  construction,  reconstruction,  or 
    erection  by  the  taxpayer  after  October  3,  2008,  and 
    before 2009  . . . .     .    . . .     . . . .   . .              11a
b   Multiply line 11a by 30% (0.30) . .     . . . .   . .              11b
c   Enter the smaller of line 11b or $4,000   . . .   . .     .        . . . . .  . .   11c
d   Enter  the  basis  of  property  using  small  wind  energy 
    property  placed  in  service  during  the  tax  year  that  is 
    attributable to periods after 2008 .    . . . .   . .              11d
e   If  you  checked  the  box  in  Part  I,  line  7a  or  8b,  enter 
    30%.  If  you  checked  the  box  in  Part  I,  line  7b  or  8c, 
    enter 6%     . . . .     .    . . .     . . . .   . .              11e          %
f   Multiply line 11d by line 11e . . .     . . . .   . .     .        . . . . .  . .   11f
                                                                                                         Form 3468 (2023) 

Form 3468 (2023)                                                                                                Page 6 
Part VI Energy Credit Under Section 48 (continued)
Section F—Qualified Small Wind Energy Property (see instructions) (continued)
g    If you checked the box in Part I, line 11a or 11b, enter 
     10%. If you checked the box in Part I, line 11c or 11d, 
     enter 20%. However, if you checked the box in Part I, 
     line 11f; or Part I, line 12e (in relation to lines 11a, 11b, 
     11c, or 11d), you don’t qualify for the bonus credit. In 
     that situation, enter 0% here, go to line 11m and enter 
     -0- (zero), and then go to line 11n  . . . .    . . .              11g         %
h    Enter the nameplate capacity you were allocated in the 
     allocation letter . . . .    .   . .   . . .    . . .              11h
i    If the entry on Part I, line 12b, equals the entry on line 
     11h,  multiply  line  11d  by  11g  and  go  to  line  11m. 
     Otherwise, continue to line 11j .  .   . . .    . . .              11i
j    If the entry on Part I, line 12b, is more than the entry on 
     line 11h, divide line 11h by Part I, line 12b . . . .              11j
k    Multiply line 11g by line 11j .  . .   . . .    . . .              11k
l    Multiply line 11d by line 11k .  . .   . . .    . . .              11l
m    If Part I, line 12b, is more than the entry on line 11h, enter the amount from line
     11l. Otherwise, enter the amount from line 11i .  . . .            . . . . . . .     11m
n    If you checked the box in Part I, line 9a, enter 10%. If 
     you  checked  the  box  in  Part  I,  line  9b,  enter  2%. 
     Otherwise, go to line 11p    .   . .   . . .    . . .              11n         %
o    Multiply line 11d by line 11n .  . .   . . .    . . . .            . . . . . . .     11o
p    If you checked the box in Part I, line 10a, enter 10%. If 
     you  checked  the  box  in  Part  I,  line  10b,  enter  2%. 
     Otherwise, go to line 12  .  .   . .   . . .    . . .              11p         %
q    Multiply line 11d by line 11p .  . .   . . .    . . . .            . . . . . . .     11q
12   Add lines 11c, 11f, 11m, 11o, and 11q  .   .    . . . .            . . . . . . .   . .  . . . . . . 12
Section G—Waste Energy Recovery Property (see instructions)
13 a Enter  the  basis  of  property  using  waste  energy 
     recovery placed in service during the tax year .  . .              13a
b    If  you  checked  the  box  in  Part  I,  line  7a  or  8b,  enter 
     30%.  If  you  checked  the  box  in  Part  I,  line  7b  or  8c, 
     enter 6%  . . .     . . .    .   . .   . . .    . . .              13b         %
c    Multiply line 13a by line 13b .  . .   . . .    . . . .            . . . . . . .     13c
d    If you checked the box in Part I, line 9a, enter 10%. If 
     you  checked  the  box  in  Part  I,  line  9b,  enter  2%. 
     Otherwise, go to line 13f .  .   . .   . . .    . . .              13d         %
e    Multiply line 13a by line 13d .  . .   . . .    . . . .            . . . . . . .     13e
f    If you checked the box in Part I, line 10a, enter 10%. If 
     you  checked  the  box  in  Part  I,  line  10b,  enter  2%. 
     Otherwise, go to line 14 .   .   . .   . . .    . . .              13f         %
g    Multiply line 13a by line 13f  . . .   . . .    . . . .            . . . . . . .     13g
14   Add lines 13c, 13e, and 13g .    . .   . . .    . . . .            . . . . . . .   . .  . . . . . . 14
Section H—Geothermal Heat Pump Systems (see instructions)
15 a Enter  the  basis  of  property  using  geothermal  heat 
     pump systems placed in service during the tax year  .              15a
b    If  you  checked  the  box  in  Part  I,  line  7a  or  8b,  enter 
     30%.  If  you  checked  the  box  in  Part  I,  line  7b  or  8c, 
     enter 6% .  . .     . . .    .   . .   . . .    . . .              15b         %
c    Multiply line 15a by line 15b .  . .   . . .    . . . .            . . . . . . .     15c
d    If you checked the box in Part I, line 9a, enter 10%. If 
     you  checked  the  box  in  Part  I,  line  9b,  enter  2%. 
     Otherwise, go to line 15f  . .   . .   . . .    . . .              15d         %
e    Multiply line 15a by line 15d .  . .   . . .    . . . .            . . . . . . .     15e
f    If you checked the box in Part I, line 10a, enter 10%. If 
     you  checked  the  box  in  Part  I,  line  10b,  enter  2%. 
     Otherwise, go to line 16   . .   . .   . . .    . . .              15f         %
                                                                                                           Form 3468 (2023) 

Form 3468 (2023)                                                                                                       Page 7 
Part VI Energy Credit Under Section 48 (continued)
Section H—Geothermal Heat Pump Systems (see instructions) (continued)
g    Multiply line 15a by line 15f .  . .  .    . . . .  .    .         . . . . . . .            15g
16   Add lines 15c, 15e, and 15g .    . .  .    . . . .  .    .         . . . . . . . .          .  . . . . . . 16
Section I—Energy Storage Technology Property (see instructions)
17 a Enter  the  basis  of  property  using  energy  storage 
     technology placed in service during the tax year  . .              17a
b    If  you  checked  the  box  in  Part  I,  line  7a  or  8b,  enter 
     30%.  If  you  checked  the  box  in  Part  I,  line  7b  or  8c, 
     enter 6% .      . . . . .    .   . .  .    . . . .  .              17b         %
c    Multiply line 17a by line 17b .  . .  .    . . . .  .    .         . . . . . . .            17c
Caution: For lines 17d through 17j, the energy storage technology property must be
installed  in  connection  with  a  solar  or  wind  energy  property  under  section  45(d)(1), 
48(a)(3)(A)(i), or 48(a)(3)(A)(vi) that qualifies for the low-income community bonus credit 
under  section  48(e)  to  also  qualify  for  the  bonus  credit.  If  the  energy  storage 
technology  property  is  not  installed  in  connection  with  such  solar  or  wind  energy 
property, then skip lines 17d through 17j, and go to line 17k.
d    If you checked the box in Part I, line 11a or 11b, enter 
     10%. If you checked the box in Part I, line 11c or 11d, 
     enter 20%. However, if you checked the box in Part I, 
     line 11f; or Part I, line 12e (in relation to lines 11a, 11b, 
     11c, or 11d), you don’t qualify for the bonus credit. In 
     that situation, enter 0% here, go to line 17j and enter 
     -0- (zero), and then go to line 17k   .    . . . .  .              17d         %
e    Enter the nameplate capacity you were allocated in the 
     allocation letter for the solar or wind energy property in 
     connection with the energy storage technology  .    .              17e
f    If the relevant entry on Part I, line 12a, line 12b, or line 
     12c, equals the entry on line 17e, multiply line 17a by 
     line 17d and go to line 17j. Otherwise, continue to line 
     17g  .      . . . . . . .    .   . .  .    . . . .  .              17f
g    If the relevant entry on Part I, line 12a, line 12b, or line 
     12c, is more than the entry on line 17e, divide line 17e 
     by Part I, line 12a, line 12b, or line 12c . . . .  .              17g
h    Multiply line 17d by line 17g .  . .  .    . . . .  .              17h
i    Multiply line 17a by line 17h .  . .  .    . . . .  .              17i
j    If the entry for the solar or wind energy property in connection with the energy 
     storage technology on Part I, line 12a, line 12b, or line 12c, is more than the
     entry on line 17e, enter the amount from line 17i. Otherwise, enter the amount 
     from line 17f  .  . . . .    .   . .  .    . . . .  .    .         . . . . . . .            17j
k    If you checked the box in Part I, line 9a, enter 10%. If 
     you  checked  the  box  in  Part  I,  line  9b,  enter  2%. 
     Otherwise, go to line 17m    .   . .  .    . . . .  .              17k         %
l    Multiply line 17a by line 17k  . . .  .    . . . .  .    .         . . . . . . .            17l
m    If you checked the box in Part I, line 10a, enter 10%. If 
     you  checked  the  box  in  Part  I,  line  10b,  enter  2%. 
     Otherwise, go to line 18   . .   . .  .    . . . .  .              17m         %
n    Multiply line 17a by line 17m.   . .  .    . . . .  .    .         . . . . . . .            17n
18   Add lines 17c, 17j, 17l, and 17n   .  .    . . . .  .    .         . . . . . . . .          .  . . . . . . 18
                                                                                                                  Form 3468 (2023) 

Form 3468 (2023)                                                                                                Page 8 
Part VI Energy Credit Under Section 48 (continued)
Section J—Qualified Biogas Property (see instructions)
19 a   Enter  the  basis  of  property  using  biogas  placed  in 
       service during the tax year  .  .   . .  .  .     . . .            19a
b      If  you  checked  the  box  in  Part  I,  line  7a  or  8b,  enter 
       30%.  If  you  checked  the  box  in  Part  I,  line  7b  or  8c, 
       enter 6% .    . .    . .  .  .  .   . .  .  .     . . .            19b         %
c      Multiply line 19a by line 19b . .   . .  .  .     . . . .          . . . . . . .   19c
d      If you checked the box in Part I, line 9a, enter 10%. If 
       you  checked  the  box  in  Part  I,  line  9b,  enter  2%. 
       Otherwise, go to line 19f  . .  .   . .  .  .     . . .            19d         %
e      Multiply line 19a by line 19d . .   . .  .  .     . . . .          . . . . . . .   19e
f      If you checked the box in Part I, line 10a, enter 10%. If 
       you  checked  the  box  in  Part  I,  line  10b,  enter  2%. 
       Otherwise, go to line 20   . .  .   . .  .  .     . . .            19f         %
g      Multiply line 19a by line 19f . .   . .  .  .     . . . .          . . . . . . .   19g
20     Add lines 19c, 19e, and 19g .   .   . .  .  .     . . . .          . . . . . . . . .  . . . . . . 20
Section K—Microgrid Controllers Property (see instructions)
21 a   Enter the basis of property using microgrid controllers 
       placed in service during the tax year  . .  .     . . .            21a
b      If  you  checked  the  box  in  Part  I,  line  7a  or  8b,  enter 
       30%.  If  you  checked  the  box  in  Part  I,  line  7b  or  8c, 
       enter 6% .    . .    . .  .  .  .   . .  .  .     . . .            21b         %
c      Multiply line 21a by line 21b . .   . .  .  .     . . . .          . . . . . . .   21c
d      If you checked the box in Part I, line 9a, enter 10%. If 
       you  checked  the  box  in  Part  I,  line  9b,  enter  2%. 
       Otherwise, go to line 21f  . .  .   . .  .  .     . . .            21d         %
e      Multiply line 21a by line 21d . .   . .  .  .     . . . .          . . . . . . .   21e
f      If you checked the box in Part I, line 10a, enter 10%. If 
       you  checked  the  box  in  Part  I,  line  10b,  enter  2%. 
       Otherwise, go to line 22   . .  .   . .  .  .     . . .            21f         %
g      Multiply line 21a by line 21f . .   . .  .  .     . . . .          . . . . . . .   21g
22     Add lines 21c, 21e, and 21g .   .   . .  .  .     . . . .          . . . . . . . . .  . . . . . . 22
Section L—Qualified Investment Credit Facility Property (see instructions)
23 a   Enter  the  basis  of  property  using  investment  credit 
       facility property placed in service during the tax year            23a
b      If  you  checked  the  box  in  Part  I,  line  7a  or  8b,  enter 
       30%.  If  you  checked  the  box  in  Part  I,  line  7b  or  8c, 
       enter 6% .    . .    . .  .  .  .   . .  .  .     . . .            23b         %
c      Multiply line 23a by line 23b . .   . .  .  .     . . . .          . . . . . . .   23c
Caution: For property other than that described under section 45(d)(1), the property 
does not qualify for the wind facility in connection with low-income community bonus 
credit under section 48(e). Skip lines 23d through 23j, and go to line 23k.
d      If you checked the box in Part I, line 11a or 11b, enter 
       10%. If you checked the box in Part I, line 11c or 11d, 
       enter 20%. However, if you checked the box in Part I, 
       line 11f; or Part I, line 12e (in relation to lines 11a, 11b, 
       11c, or 11d), you don’t qualify for the bonus credit. In 
       that situation, enter 0% here, go to line 23j and enter 
       -0- (zero), and then go to line 23k   .  .  .     . . .            23d         %
e      Enter the nameplate capacity you were allocated in the 
       allocation letter .  . .  .  .  .   . .  .  .     . . .            23e
f      If the entry on Part I, line 12c, equals the entry on line 
       23e,  multiply  line  23a  by  23d  and  go  to  line  23j. 
       Otherwise, continue to line 23g     . .  .  .     . . .            23f
g      If the entry on Part I, line 12c, is more than the entry on 
       line 23e, divide line 23e by Part I, line 12c   . . . .            23g
h      Multiply line 23d by line 23g   .   . .  .  .     . . .            23h
i      Multiply line 23a by line 23h    .  . .  .  .     . . .            23i
                                                                                                           Form 3468 (2023) 

Form 3468 (2023)                                                                                               Page 9
Part VI Energy Credit Under Section 48 (continued)
Section L—Qualified Investment Credit Facility Property (see instructions) (continued)
j   If Part I, line 12c, is more than the entry on line 23e, enter the amount from line
    23i. Otherwise, enter the amount from line 23f . .   .  .    . . . .   . . .         23j
k   If you checked the box in Part I, line 9a, enter 10%. If 
    you  checked  the  box  in  Part  I,  line  9b,  enter  2%. 
    Otherwise, go to line 23m    .   . . . . . .     .   .       23k           %
l   Multiply line 23a by line 23k  . . . . . . .     .   .  .    . . . .   . . .         23l
m   If you checked the box in Part I, line 10a, enter 10%. If 
    you  checked  the  box  in  Part  I,  line  10b,  enter  2%. 
    Otherwise, go to line 24   . .   . . . . . .     .   .       23m           %
n   Multiply line 23a by line 23m.   . . . . . .     .   .  .    . . . .   . . .         23n
24  Add lines 23c, 23j, 23l, and 23n   . . . . .     .   .  .    . . . .   . . .       . .  . . . . . . 24
Section M—Clean Hydrogen Production Facilities as Energy Property (see instructions)
Caution: If you choose to treat specified clean hydrogen production property as energy property, you cannot also take the credit 
under section 45V or 45Q. 
25a Enter the basis of property placed in service during the 
    tax year for the facility that is designed and reasonably 
    expected  to  produce  qualified  clean  hydrogen  per 
    section 45V(b)(2)(A) . . .   .   . . . . . .     .   .       25a
b   If you checked the box in Part I, line 8b, enter 6%. If 
    you checked the box in Part I, line 8c, enter 1.2%.  .       25b           %
c   Multiply line 25a by line 25b .  . . . . . .     .   .  .    . . . .   . . .         25c
d   Enter the basis of property placed in service during the 
    tax year for the facility that is designed and reasonably 
    expected  to  produce  qualified  clean  hydrogen  per 
    section 45V(b)(2)(B) . . .   .   . . . . . .     .   .       25d
e   If you checked the box in Part I, line 8b, enter 7.5%. If 
    you checked the box in Part I, line 8c, enter 1.5%    .      25e           %
f   Multiply line 25d by line 25e .  . . . . . .     .   .  .    . . . . .   . .         25f
g   Enter the basis of property placed in service during the 
    tax year for the facility that is designed and reasonably 
    expected  to  produce  qualified  clean  hydrogen  per 
    section 45V(b)(2)(C).  . .   .   . . . . . .     .   .       25g
h   If you checked the box in Part I, line 8b, enter 10%. If 
    you checked the box in Part I, line 8c, enter 2%   . .       25h           %
i   Multiply line 25g by line 25h .  . . . . . .     .   .  .    . . . .   . . .         25i
j   Enter the basis of property placed in service during the 
    tax year for the facility that is designed and reasonably 
    expected  to  produce  qualified  clean  hydrogen  per 
    section 45V(b)(2)(D) . . .   .   . . . . . .     .   .       25j
k   If you checked the box in Part I, line 8b, enter 30%. If 
    you checked the box in Part I, line 8c, enter 6%   . .       25k           %
l   Multiply line 25j by line 25k .  . . . . . .     .   .  .    . . . .   . . .         25l
m   Reserved for future use  .   .   . . . . . .     .   .       25m
n   Reserved for future use  .   .   . . . . . .     .   .       25n
o   Reserved for future use  .   .   . . . . . .     .   .  .    . . . .   . . .         25o
p   Reserved for future use  .   .   . . . . . .     .   .       25p
q   Reserved for future use  .   .   . . . . . .     .   .  .    . . . .   . . .         25q
26  Add lines 25c, 25f, 25i, and 25l . . . . . .     .   .  .    . . . .   . . .       . .  . . . . . .
                                                                                                        26
                                                                                                          Form 3468 (2023) 

Form 3468 (2023)                                                                                                             Page 10
Part VI  Energy Credit Under Section 48 (continued)
Section N—Totals and Credit Reduction for Tax-Exempt Bonds (see instructions) 
27  Add Part VI, lines 2, 4, 6, 8, 10, 12, 14, 16, 18, 20, 22, 
    24, and 26   .  .    . . . .    . .  .      . .   .      . .   27
28  If  proceeds  of  tax-exempt  bonds  were     not  used  to 
    finance your facility, skip line 29, and go to line 30.
29a 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 . .   29a
                 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 27 by line 29a  . . .  .      . .   .      . .   29b
c   Multiply line 27 by 15% (0.15) .  .  .      . .   .      . .   29c
d   Enter the smaller of line 29b or line 29c .   .   .      . .   29d
e   Subtract line 29d from line 27 .  .  .      . .   .      . .   29e
30  If proceeds of tax-exempt bonds were used to finance your facility, enter the
    amount from line 29e. Otherwise, enter the amount from line 27 .     . . .   .               30
31  Enter  the  applicable  unused  investment  credit  from  cooperatives  (see 
    instructions) . .    . . . .    . .  .      . .   .      . . . . . . . . .   .               31
32  Add lines 30 and 31. Report this amount on Form 3800, Part III, line 4a  .   .             . . . . . . . .   32
Part VII Rehabilitation Credit Under Section 47  (see instructions)
1a  Was there a prior 170(h) deduction on this property?         Yes     No
b   If “Yes” to line 1a, then provide the prior NPS number  .      . . . . . .   .             . . .
c   Check this box if you are electing under section 47(d)(5) to take your qualified rehabilitation expenditures into account for the
    tax year in which paid (or, for self-rehabilitated property, when capitalized). This election applies to the current tax year and to 
    all later tax years. You may not revoke this election without IRS consent  . .             . . . . . . . . . .  . . .  . .
d   Enter the dates for the 24- or 60-month measuring period.
    Beginning date:
    End date:
e   Enter the adjusted basis of the building as of the beginning date above (or the first day of your holding 
    period, if later)  . . . . .    . .  .      . .   .      . . . . . . . . .   .             . . . . . . . . .   $
f   Enter the amount of the qualified rehabilitation expenditures incurred, or treated as incurred, during the
    period on line 1d above  . .    . .  .      . .   .      . . . . . . . . .   .             . . . . . . . . .   $
g   Enter the amount of qualified rehabilitation expenditures      1g
h   For pre-1936 buildings under the transition rule, multiply line 1g by 10% (0.10)             1h
i   For  certified  historic  structures  under  the  transition  rule,  multiply  line  1g  by
    20% (0.20)   .  .    . . . .    . .  .      . .   .      . . . . . . . . .   .               1i
j   For certified historic structures with expenditures paid or incurred after 2017 
    and not under the transition rule, multiply line 1g by 4% (0.04)   . . . .   .               1j
    Note: This credit is allowed for a 5-year period beginning in the tax year that 
    the qualified rehabilitated building is placed in service.
k   If you completed line 1i or 1j, enter the assigned NPS project number or the
    pass-through entity’s employer identification number 
    and  the  date  the  NPS  approved  the  Request  for  Certification  of  Completed
    Work                                .
2   Enter the applicable unused investment credit from cooperatives (see instructions)           2
3   Add lines 1h, 1i, 1j, and 2. Report this amount on Form 3800, Part III, line 4k .          . . . . . . . .   3
                                                                                                                      Form 3468 (2023)