For the latest information about developments related to Form 8835 and its instructions, such as legislation enacted after
they were published, go to
The Tax Increase Prevention Act of 2014 has made the following changes.
The credit period for Indian coal produced at a qualified Indian coal production facility has been extended to a 9-year period for Indian coal produced at a qualified Indian coal facility placed in service before 2009.
To claim the renewable electricity production tax credit (PTC), the construction of a qualified facility must begin before 2015. For more information, see Construction of a Qualified Facility, later.
The election to treat qualified facilities as energy property for the energy investment tax credit (ITC) was extended. For more information, see Election To Treat a Qualified Facility as Energy Property, later.
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