IRS Logo

Specific Instructions

Line 1 Through Line 24

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.

Line 25

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.

Line 27

Cooperatives.   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.


More Online Instructions