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General Instructions

Future Developments

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.

What's New

The energy efficient appliance credit has expired for qualified energy efficient appliances produced in calendar years after 2013.

Purpose of Form

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.


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