Renewable Electricity, Refined Coal,                                                    OMB No. 1545-1362
Form  8835
                                                and Indian Coal Production Credit
Department of the Treasury                                      ▶ Attach to your tax return.                                         2021
                                                                                                                                     Attachment 
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

                                                                            (a)                      (b)              (c) 
         Electricity produced at qualified                   Kilowatt-hours produced         Rate                 Column (a) × 
         facilities using:                                   and sold (see instructions)             ($)            Column (b)
1a       Wind  .    .      .   .  . .   .  . .  .  .      1a                                 0.025
b        Closed-loop biomass .          .  . .  .  .      1b                                 0.025
c        Geothermal  .         .  . .   .  . .  .  .      1c                                 0.025
d        Add        column (c) of lines 1a through 1c and enter      here (see instructions)       . .   . .      . . .   . .     1d
2a       Open-loop biomass  .           .  . .  .  .      2a                                 0.013
b        Reserved for future use        .  . .  .  .      2b
c        Landfill gas      .   .  . .   .  . .  .  .      2c                                 0.013
d        Trash  .   .      .   .  . .   .  . .  .  .      2d                                 0.013
e        Hydropower  .         .  . .   .  . .  .  .      2e                                 0.013
f        Marine and hydrokinetic renewables  .            2f                                 0.013
g        Add column (c) of lines 2a through 2f and enter here (see instructions) .           .       .   . . .      . .   . .     2g
3        Add lines 1d and 2g  .         .  . .  .  .  .   .  .  .    .    .    . . . . .     .       .   . . .      . .   . .     3
4        Phaseout adjustment (see instructions)  .        .  .  .    .    .    . .   $                              ×             4
5        Subtract line 4 from line 3       . .  .  .  .   .  .  .    .    .    . . . . .     .       .   . . .      . .   . .     5
         Refined coal produced at a qualified refined coal production facility
6        Tons produced and sold (see instructions)  .        .  .    .    .    . .                                  ×   $7.384    6
7        Phaseout adjustment (see instructions)  .        .  .  .    .    .    . .   $                              ×             7
8        Subtract line 7 from line 6       . .  .  .  .   .  .  .    .    .    . . . . .     .       .   . . .      . .   . .     8
9        Reserved for future use        .  . .  .  .  .   .  .  .    .    .    . . . . .     .       .   . . .      . .   . .     9
         Indian coal produced at a qualified Indian coal production facility
10       Tons produced and sold (see instructions)  .        .  .    .    .    . .                                  ×   $2.600    10
11       Credit before reduction. Add lines 5, 8, and 10        .    .    .    . . . . .     .       .   . . .      . .   . .     11
         Reduction for government grants, subsidized financing, and other credits
12       Total of government grants, proceeds of tax-exempt government obligations, subsidized energy financing, 
         and any federal tax credits allowed for the project for this and all prior tax years (see instructions)  .       . .     12
13       Total of additions to the capital account for the project for this and all prior tax years  .              . .   . .     13
14       Divide line 12 by line 13. Show as a decimal carried to at least 4 places  .                .   . . .      . .   . .     14               .
15       Multiply line 11 by the smaller of 1/ 2or line 14  .   .    .    .    . . . . .     .       .   . . .      . .   . .     15
16       Subtract line 15 from line 11 .     .  .  .  .   .  .  .    .    .    . . . . .     .       .   . . .      . .   . .     16
17a      Enter the amount from line 16 applicable to wind facilities the construction of which began during 2017                  17a
b        Multiply line 17a by 20% (0.20) .      .  .  .   .  .  .    .    .    . . . . .     .       .   . . .      . .   . .     17b
c        Enter the amount from line 16 applicable to wind facilities the construction of which began during 
         2018, 2020, or 2021        .   .  . .  .  .  .   .  .  .    .    .    . . . . .     .       .   . . .      . .   . .     17c
d        Multiply line 17c by 40% (0.40) .      .  .  .   .  .  .    .    .    . . . . .     .       .   . . .      . .   . .     17d
e        Enter the amount from line 16 applicable to wind facilities the construction of which began during 2019                  17e
f        Multiply line 17e by 60% (0.60) .      .  .  .   .  .  .    .    .    . . . . .     .       .   . . .      . .   . .     17f
g        Add lines 17b, 17d, and 17f  .      .  .  .  .   .  .  .    .    .    . . . . .     .       .   . . .      . .   . .     17g
18       Subtract line 17g from line 16 .       .  .  .   .  .  .    .    .    . . . . .     .       .   . . .      . .   . .     18
19       Renewable  electricity,  refined  coal,  and  Indian  coal  production  credit  from  partnerships, 
         S corporations, cooperatives, estates, and trusts (see instructions) .              .       .   . . .      . .   . .     19
20       Add  lines  18  and  19.  Cooperatives,  estates,  and  trusts,  go  to  line  21.  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)         . . .     .       .   . . .      . .   . .     20
21       Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions)                21
22       Cooperatives, estates, and trusts, subtract line 21 from line 20. 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           . .     22
For Paperwork Reduction Act Notice, see separate instructions.                                       Cat. No. 14954R                          Form 8835 (2021)