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.
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