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More In Forms and Instructions
If you were a fiscal-year filer for the tax year 2024 and you claimed the section 45U credit for electricity produced by a qualified nuclear power facility and sold during the portions of calendar years 2024 and 2025 on your tax return, please see below for information on how to complete Form 7213, Part II, and file an amended return.
The rate of $0.025 shown on line 7 of Part II of the December 2024 revision of Form 7213 is for calendar year 2024. Use the rate of $0.025 for electricity produced by a qualified nuclear power facility and sold during the portion of calendar year 2024; use the rate $0.026 for electricity produced by a qualified nuclear power facility and sold during the portion of calendar year 2025. Enter the sum of these amounts on Form 7213, Part II, line 7.
If you were either a calendar-year or fiscal-year filer for tax year 2025 and you already filed Form 7213 for tax year 2025 using the incorrect line 7 rate of $0.025, you can submit an amended return with a new Form 7213 using the correct rate of $0.026. For more information, see Notice 2025-37 and Notice 2026-41.