Use Form 8835 to claim the renewable electricity, refined coal, and Indian coal production credit. The credit is allowed only for the sale of electricity, refined coal, or Indian coal produced in the United States or U.S. possessions from qualified energy resources at a qualified facility.
Current Revision
Recent Developments
Safe harbor for taxpayers that develop renewable energy projects--29-MAY-2020
Updates to the 2018 Form 8835 and 2018 Instructions for Form 8835 -- 30 - MAR - 2020
Notice corrects the credit amount for refined coal production for calendar year 2018 Instructions for Form 8835 - - 16 - DEC -2019
Other Items You May Find Useful
Notice 2009-52, Election of Investment Tax Credit in Lieu of Production Tax Credit; Coordination With Department of Treasury Grants for Specified Energy Property in Lieu of Tax Credits
Notice 2010-54, Production Tax Credit for Refined Coal