Updates to the 2018 Form 8835 and 2018 Instructions for Form 8835

 

알림: 역사 콘텐츠


본 문서는 기록 자료 또는 역사 자료로서 현행 법이나 정책, 절차>를 반영하고 있지 않을 수 있습니다.

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