Instructions for Form 8835 - Introductory Material

Table of Contents

Future Developments

For the latest information about developments related to Form 8835 and its instructions, such as legislation enacted after they were published, go to  
www.irs.gov/form8835.

What's New

  • The American Taxpayer Relief Act of 2012 has made the following changes:

    1. Modified the definition of municipal solid waste.

    2. Modified the definition to the following qualified facilities:

      1. Wind facilities. This provision was also extended.

      2. Closed-loop biomass facilities placed in service after October 22, 2004.

      3. Closed-loop biomass facilities modified to co-fire with coal or other biomass (or both).

      4. Open-loop biomass facilities using cellulosic waste.

      5. Open-loop biomass facilities using agricultural livestock waste.

      6. Geothermal energy facilities.

      7. Solar energy facilities.

      8. Landfill gas or trash facilities using municipal solid waste.

      9. Qualified hydropower facilities.

      10. Marine and hydrokinetic renewable energy facilities.

    3. Extended the credit period for Indian coal facilities placed in service before 2009.

  • The credit period for steel industry fuel produced at a qualified refined coal production facility has expired.

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