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Form 3468: Investment Credit
IRS Form 3468 is used to claim an investment credit for specific property or facilities, which taxpayers must file. For a fiscal year ending in 2026, the advanced manufacturing investment credit equals 35% of qualified investment after 2025.
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IRS Form 3468 - Investment Credit
IRS Form 3468 is used to claim an investment credit for specific property or facilities, which taxpayers must file. For a fiscal year ending in 2026, the advanced manufacturing investment credit equals 35% of qualified investment after 2025.
Risk Radar
Scan points- 1Ensure you use the current edition (20/25) and complete ALL applicable sections if electing to transfer credits under section 6418.
- 2Failing to complete Part I when filing under any part (II through VII).
- 3Omitting the IRS-issued registration number on Part I, Line 1 if applicable.
- 4Not completing all required lines of a specific part if electing to transfer credits.
- 5For Part IV filers, entering the wrong registration number (facility vs. investment).
Plain English
This form allows taxpayers to claim tax credits based on investments made in various types of property or facilities. By completing Form 3468, filers document these investments across different credit categories, such as clean electricity or advanced manufacturing. This documentation helps the taxpayer reduce their overall tax liability for that year.
Submission Date
- Filing date: 2026-03-30 08:10:40
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when claiming an investment credit for each specific facility or property.
- Do not use it when filing a general return without specifying which part (Part II through VII) applies to the credit calculation.
- Check Form 7220 instead when you are claiming an increased credit amount under section 48C, 48E, or 48 due to meeting Prevailing Wage and Apprenticeship requirements.
Form selector
Use this form or another form?
Taxpayer is a Corporation
Complete a separate copy for each facility/property owned by the corporation.
✓ Ensure Part I details are filled out.
Taxpayer is an S Corp, Partnership, Estate, or Trust
Complete and attach a separate form for every qualifying asset, even if you cannot claim the credit.
✓ Verify all applicable parts are completed.
Claiming specific section credits (e.g., 48C, 48E)
Must complete all applicable parts to compute the amount before reporting it on Form 3800.
✓ Confirm Part III, IV, V, or VI lines are populated.
Reporting credit recapture/excess payments
Use Form 4255 to report increases in amounts due for certain credits related to Form 3468.
✓ Ensure the registration number from Line 1 of Part I is present on Form 3468.
Deadline or filing window
The filing trigger is making an elective payment or transfer election on Form 3800 for a credit detailed in Parts III, IV, V, or VI. Before this election occurs, the taxpayer must complete a pre-filing registration for each property or facility. No specific deadline date is given beyond this requirement.
Checklist
What you need before filling it out
Part I, Line 1
IRS-issued registration number (if making an election) · Part I of Form 3468
Part II, Section A
Facility’s emissions value or rate (kg of CO2e per kg of qualified clean hydrogen) · Line 2a(i)
Part I, Field Name
Name(s) shown on return · Part I header section
Part V or VI Credit Claim
PWA requirements met (or limited exception applied) · Instructions p.6
General Filing Requirement
A separate Form 3468 must be used for each facility/property · General Instructions, Part I
Before you submit
- 1Confirm the Name(s) shown on return in Part I matches your tax filing entity.
- 2Ensure you have completed Part I to report facility or property information.
- 3Verify that you have filled out the appropriate part (Part II–VII) corresponding to the credit being claimed.
- 4If claiming an increased rate under section 48E or 48, confirm you meet PWA requirements or a limited exception (Instructions p.6).
- 5If applicable, check box 7c on Line 7 and ensure box 8a or 8c is checked on Line 8.
- 6If reporting the credit amount for Part III, confirm it is entered on Part III, line 3 of Form 3468.
- 7Ensure that if you complete Part V or VI, you have also reported the corresponding credit amount on Form 3800 (Part III/VI).
How to file this form
- 1Complete a separate Form 3468 for each facility or property using the appropriate parts to compute the investment credit.
- 2Report facility information in Part I, including providing the IRS-issued registration number if making an elective election (Line 1).
- 3Calculate and enter the specific credit amount into the relevant part of Form 3468 (e.g., Part III, line 3 for Advanced Energy Credit).
- 4Attach the completed Form 3468 to your tax return, ensuring you also attach any required related forms like Form 3800.
- 5Sign and date the form before sending it to the Internal Revenue Service.
Known limitations
- 1A taxpayer cannot claim any investment credits for a facility under section 38 if a credit was already allowed under sections 45, 45J, 45Q, 45U, 45Y, 48, or 48A (Form p.4).
- 2If an individual files electronically and attachments are required for Form 3468, they must send in a paper Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return (Instructions p.1).
- 3Cooperatives file a separate Form 3468 to enter any unused qualifying advanced coal project credit or qualifying gasification project credit (Instructions p.1).
- 4If an entity elects a payment under section 48D, they must file Forms 3468 and 3800 with their return (Instructions p.4).
- 5For increased credits under sections 48E or 48, if PWA requirements are not met or limited exceptions do not apply, the taxpayer qualifies for only the base 6% credit rate, not the increased rate (Form p.2).
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25, and taxpayers should reference IRS.gov/Form3468 for the latest information regarding Form 3468.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Form Number — confirm the document title reads IRS Form 3468, Investment Credit.
- Attachment requirement — confirm you are attaching it to your tax return.
- Future Info Link — confirm the instruction booklet directs users to IRS.gov/Form3468 for updates.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 3468.
- 2If electing an elective payment under section 48D, ensure Form 3800 is also filed with the return (Instructions p.4).
- 3For partnership/S corporation filers reporting unused credits from cooperatives on Part I, line 3a of Form 3468, provide necessary information and distributive share on a statement attached to Schedule K-1 (Instructions p.4).
- 4If claiming an increased credit under section 48E or 48, confirm that the PWA requirements were met or one of the limited exceptions applies (Form p.2).
Sources
- SRCInstructions p.1 — Future developments regarding Form 3468 can be found at IRS.gov/Form3468.
- SRCInstructions p.1 — If an individual files electronically, a paper Form 8453 is required if attachments are needed for Form 3468.
- SRCInstructions p.1 — Cooperatives file a separate Form 3468 to enter unused qualifying advanced coal project credit or gasification project credit.
- SRCInstructions p.4 — Part VII, lines 1a through 1g, 1k, 1m, and 2 require attaching a statement to Schedule K-1 detailing the distributive share of the credit for each partner/shareholder/beneficiary (instructions for Form 1065, 1120-S, 1041).
- SRCInstructions p.4 — Elective payment elections under section 48D require filing both Form 3468 and Form 3800 (Instructions p.4).
- SRCInstructions p.4 — Pre-filing registration must be completed for each property or facility if an elective payment or transfer election is intended on Form 3800 (Instructions p.4).
- SRCForm p.2 — For increased tax credit under section 48E or 48, meeting PWA requirements or exceptions is necessary to qualify for the increased rate.
- SRCForm p.4 — Cannot claim any investment credits for a facility under section 38 if a credit was allowed under sections 45, 45J, 45Q, 45U, 45Y, 48, or 48A.
Common confusion points
Who must file Form 3468?
Individuals, cooperatives, partnerships, S corporations, and other applicable entities may need to file depending on their situation (Instructions p.1, p.4).
→ Check the specific filer category mentioned in your return.
When do I need to file Form 7220 along with Form 3468?
If claiming an increased credit under section 48C (Part III), section 48E (Part V), or section 48 (Part VI) and meeting PWA requirements, you must file Form 7220 for each facility/project (Instructions p.1).
→ Verify the specific Part of Form 3468 that dictates the need for Form 7220.
What is the pre-filing registration requirement?
If intending to make an elective payment or transfer election on Form 3800 for credits in Parts III, IV, V, or VI, you must complete a pre-filing registration first (Instructions p.4).
→ Confirm your intent (payment/transfer) before filing the tax return.
What if I am a partnership or S corporation electing an elective payment under section 48D?
You must file Form 3468 and Form 3800 to make that election (Instructions p.4).
→ Ensure both forms are submitted together with your main tax return.
How do cooperatives report unused credits?
They file a separate Form 3468, and if reporting unused credits from other cooperatives on Part I, line 3a, they must provide details on Schedule K-1 (Instructions p.1, p.4).
→ Check if your credit originated from another cooperative.
What is the difference between base and increased credit rates?
If PWA requirements are not met or limited exceptions don't apply when claiming under section 48E or 48, you get the base 6% rate instead of the increased rate (Form p.2).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Forms 4255 and 7220 provide information on correcting failures to satisfy apprenticeship requirements related to Form 3468 (Instructions p.6).
Questions about IRS Form 3468
What is IRS Form 3468 used for?
This form allows taxpayers to claim tax credits based on investments made in various types of property or facilities. By completing Form 3468, filers document these investments across different credit categories, such as clean electricity or advanced manufacturing. This documentation helps the taxpayer reduce their overall tax liability for that year.
Who must file IRS Form 3468?
Taxpayers must use Form 3468 to claim a credit for each investment property and any unused investment credit amount from cooperatives. The form is used by those claiming credits under Part II through Part VII.
What information does IRS Form 3468 require?
Part I reports the general facility or property information, while subsequent parts compute the specific investment credit. For instance, Part IV details the Advanced Manufacturing Investment Credit, and Part V covers the Clean Electricity Investment Credit.
When is IRS Form 3468 due?
The source does not specify a filing deadline date, but taxpayers must complete a pre-filing registration before making an elective payment or transfer election on Form 3800 for credits in Parts III, IV, V, or VI.
Where do I file IRS Form 3468?
The instructions do not specify a service center address for mailing the Form 3468. The form must be completed using the current edition (20/25).
How do I complete IRS Form 3468?
First, complete Part I with the facility or property details. Then, select and complete the appropriate part (e.g., Part IV for Advanced Manufacturing). If transferring credits, all applicable parts must be completed to compute the credit amount before attaching it to Form 3800.
What happens if IRS Form 3468 is filed incorrectly?
Failure to complete all applicable parts and lines when electing to transfer credits under section 6418 will result in an incorrect credit amount calculation, which must be reported on Form 3800.
Who must file Form 3468?
Individuals, cooperatives, partnerships, S corporations, and other applicable entities may need to file depending on their situation (Instructions p.1, p.4). Check the specific filer category mentioned in your return.
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