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 Form 8835PDF Instructions for Form 8835 (Print VersionPDF) 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 All Revisions for Form 8835 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 Other Current Products Related Items About Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. About Form 1120-C, U.S. Income Tax Return for Cooperative Associations About Form 3800, General Business Credit About Form 8810, Corporate Passive Activity Loss and Credit Limitations About Form 8582-CR, Passive Activity Credit Limitations
