Instructions for Form 8909 (2014)
Energy Efficient Appliance Credit
For the latest information about developments related to Form 8909 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form8909.
The energy efficient appliance credit has expired for qualified energy efficient appliances produced in calendar years after 2013.
Partnerships, S corporations, cooperatives, estates, and trusts use the 2014 Form 8909 to report any energy efficient appliance credit received from a fiscal year partnership, S corporation, cooperative, estate, or trust whose tax year began in 2013 (when the credit was still available) and ends during the 2014 tax year. All other taxpayers report this credit directly on line 1q in Part III of Form 3800, General Business Credit.
These lines are now shown as "Reserved." When any form, worksheet, or instruction refers to these lines, treat the amounts on these lines as zero.
Enter total energy efficient appliance credits from:
Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., box 15 (code P);
Schedule K-1 (Form 1120S), Shareholder's Share of Income, Deductions, Credits, etc., box 13 (code P);
Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc., box 13 (code S); and
Form 1099-PATR, Taxable Distributions Received From Cooperatives, box 10, or other notice of credit allocation.
Partnerships, S corporations, cooperatives, estates, and trusts must always report any of the above credits on line 25. All other taxpayers:
Report the above credits directly on Form 3800, Part lll, line 1q; and
Do not file Form 8909.
The credit for dishwashers and Type A refrigerators cannot exceed $25 million reduced by the amount of the credit allowed for these appliances in all prior tax years beginning after 2010.
A cooperative described in section 1381(a) must allocate to its patrons the credit in excess of its liability limit. Therefore, to figure the unused amount of the credit allocated to patrons, the cooperative must first figure its tax liability. While any excess is allocated to patrons, any credit recapture applies as if the cooperative had claimed the entire credit.
If the cooperative is subject to the passive activity rules, include on line 25 any energy efficient appliance credit from passive activities disallowed for prior years and carried forward to this year. Complete Form 8810, Corporate Passive Activity Loss and Credit Limitations, to determine the allowed credit that must be allocated between the cooperative and the patrons. For details, see the Instructions for Form 8810.
Estates and trusts.
Allocate the energy efficient appliance credit on line 26 between the estate or trust and the beneficiaries in the same proportion as income was allocated and enter the beneficiaries' share on line 27.
If the estate or trust is subject to the passive activity rules, include on line 25 any energy efficient appliance credit from passive activities disallowed for prior years and carried forward to this year. Complete Form 8582-CR, Passive Activity Credit Limitations, to determine the allowed credit that must be allocated between the estate or trust and the beneficiaries. For details, see the Instructions for Form 8582-CR.
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The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for individual taxpayers filing this form is approved under OMB control number 1545-0074 and is included in the estimates shown in the instructions for their individual income tax return. The estimated burden for all other taxpayers who file this form is shown below.
|Recordkeeping||12 hr., 26 min.|
|Learning about the law or the form||12 min.|
|Preparing and sending the form to the IRS||24 min.|
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. See the instructions for the tax return with which this form is filed.