Recent Legislation Has Retroactively Impacted the 2018 Instructions for Form 3468


Thông báo: Nội dung lịch sử

Đây là một tài liệu lưu trữ hoặc lịch sử và có thể không phản ánh luật pháp, chính sách hoặc thủ tục hiện hành.

Recent legislation has retroactively extended the election to treat qualified facilities as energy property if construction starts before 2021. As a result, on page 7 of the 2018 Instructions for Form 3468, the fifth bullet under line 12s should be replaced with "Is a qualified facility under section 45(d)(1), (2), (3), (4), (6), (7), (9), or (11) that is placed in service after 2008 and the construction of which begins before January 1, 2021. See When constructions begins below;"