Form 8904 is used to claim the section 45I credit for oil and gas production from marginal wells. The credit is part of the general business credit. Current Revision Form 8904PDF Instructions for Form 8904PDF (HTML) Recent Developments Updates for Form 8904 (Rev. December 2018) per Notice 2022-18 -- 11-MAY-2022 Updates for Form 8904 (Rev. December 2018) per Notice 2021-34 -- 10-JUN-2021 Updates for Form 8904 (Rev. December 2018) per Notice 2019-37 and Notice 2020-34 --22-MAY-2020 Notice 2020-34, Reference Price for Section 45I Credit for Production of Natural Gas from Marginal Wells During Taxable Years Beginning in Calendar Year 2019 Other Items You May Find Useful All Form 8904 Revisions Notice 2017-51, Reference Price for Section 45I Credit for Production of Natural Gas from Marginal Wells Other Current Products
