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If you are a tax year 2025 fiscal-year filer and you are claiming the section 45V credit for hydrogen that was produced in calendar year 2025 and hydrogen that was produced in calendar year 2026, please see below for information on how to complete Form 7210, Part II.
The applicable amounts shown in Part II, column (b) of the 2025 Form 7210 are for calendar year 2025. When making the entries for hydrogen that was produced in calendar year 2025 and that also meets the production for sale or use verification requirements, please complete lines 6a through 6d on the form.
For hydrogen that was produced in calendar year 2026 and that also meets the production sale or use verification requirements you will have to create and complete a separate worksheet to complete lines 6a through 6d. Below is an example of such worksheet. Column (b) contains the applicable amounts for calendar year 2026.
| Emissions (kg CO2e per kg of qualified clean hydrogen) | (a) Kilograms of qualified clean hydrogen produced | (b) 2026 applicable amount | (c) Column (a) x column (b) |
|---|---|---|---|
| Less than 0.45 | $0.656 | ||
| 0.45 to less than 1.5 | $0.219 | ||
| 1.5 to less than 2.5 | $0.164 | ||
| 2.5 to not greater than 4.0 | $0.131 |
After you have completed your column (c) for hydrogen that was produced in calendar year 2025 and hydrogen that was produced in calendar year 2026, add together the amounts from the two columns (c). Enter the sum of the amounts in all columns (c) on Part II, line 7.