If you viewed the 2018 Form 8835, or its instructions, before March 9, 2020, please note the following updates that have been made as a result of the Taxpayer Certainty and Disaster Tax Relief Act of 2019. 2018 Form 8835 On line 6, the refined coal rate was updated to $7.032 per ton. On line 10, the Indian coal credit was extended and reinstated with the credit rate of $2.466. 2018 Instructions for Form 8835 References to the Indian coal credit were reinstated. The credit period for Indian coal produced at a qualified Indian coal facility has been extended to a 15-year period for Indian coal produced at a qualified Indian coal facility placed in service before 2009. The election to treat qualified facilities as energy property for the energy investment tax credit (ITC) was extended
