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 modified section 45 to allow certain qualified facilities whose construction begins before 2014 to claim the renewable electricity production tax credit (PTC) or the energy investment tax credit (ITC) under section 48, in lieu of the PTC. Notice 2013-29 provides two methods that a taxpayer may use to establish that the construction of a qualified facility has begun before 2014. Notice 2013-60 clarifies Notice 2013-29.


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