)
或 https:// 表示您已安全连接到 .gov 网站。仅在官方、安全的网站上共享敏感信息。
Use this form to claim the investment credit. The investment credit consists of the following credits:
- rehabilitation,
- energy,
- qualifying advanced coal project,
- qualifying gasification project, and
- qualifying advanced energy project.
Current revision
Recent developments
Correction to the 2025 Instructions for Form 3468 -- 30-MAR-2026
Tax years 2023, 2024, and 2025 reporting relief: Forms 3468, Investment Credit, and Form 8835, Renewable Electricity Production Credit -- 20-MAR-2026
Restrictions to certain energy credits with respect to status, and sourcing from, a prohibited foreign entity -- 11-MAR-2026
Elective payment election under section 48D required statement -- 11-FEB-2026
Correction to qualified interconnection property in the 2024 Instructions for Form 3468, Part VI -- 16-MAY-2025
Clarification to the 2023 instructions for Form 3468, Part VI, in relation to Part I, lines 7 and 8 -- 18-APR-2024