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Official form guide
Form 6497: Information Return of Nontaxable Energy Grants or Subsidized Energy Financing
Internal Revenue Service Form 6497 is an information return that reports nontaxable energy grants or subsidized energy financing to business recipients, and must be filed by the last day of February following the payment year.
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IRS Form 6497 - Information Return of Nontaxable Energy Grants or Subsidized Energy Financing
Internal Revenue Service Form 6497 is an information return that reports nontaxable energy grants or subsidized energy financing to business recipients, and must be filed by the last day of February following the payment year.
Risk Radar
Scan points- 1Missing the February filing deadline triggers a penalty.
- 2Omitting the payer’s name on line 1.
- 3Failing to list the program name or number on line 5.
- 4Not providing the recipient’s name and address in column 6(a).
- 5Leaving column 6(b) blank for a sole proprietor without an EIN.
Plain English
Form 6497 reports free energy grants or low‑interest loans that a government program gave to a business. The agency that runs the program, or its bank agent, fills it out and sends it to the IRS.
Submission Date
- Filing date: 2019-10-01 22:10:33
- 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 reporting nontaxable energy grants or subsidized energy financing made under a federal, state, or local government program whose principal purpose is energy conservation or production and the recipient is a business.
- Do not use it when the grant or financing is taxable (taxable grants are reported on Form 1099‑G) or when the recipient is not a business.
- Check Form 1099‑G instead when the grant or financing is taxable.
Form selector
Use this form or another form?
Taxable energy grant
Taxable grants must be reported on the taxable‑payments form
✓ Confirm the grant is taxable under the authorizing statute
Non‑business recipient of a nontaxable grant
Recipients that are not businesses do not file Form 6497; taxable reporting uses Form 1099‑G if applicable
✓ Verify recipient status and taxability
Bank disbursing funds as agent for a state agency
Agents must file Form 6497 to report the actual recipient information
✓ Confirm the bank is the disbursing agent
Deadline or filing window
The filing requirement is triggered by any nontaxable energy grant or subsidized financing paid in a calendar year. The return must be mailed by the last day of February of the following year. No extension is mentioned in the instructions.
Checklist
What you need before filling it out
Payer’s name
Legal name of the entity making the grant or financing · Form 6497 line 1
Payer’s EIN
Employer Identification Number of the payer · Form 6497 line 3
Recipient’s name and address
Name and address of the business receiving the grant or financing · Form 6497 line 6(a)
Recipient’s SSN or EIN
Social Security Number for sole proprietors (line 6(b)) or EIN for other entities (line 6(c)) · Form 6497 lines 6(b) and 6(c)
Total amount of grant
Dollar amount of nontaxable energy grant provided during the calendar year · Form 6497 line 6(d)
Total amount of subsidized financing
Dollar amount of subsidized energy financing provided during the calendar year · Form 6497 line 6(e)
Filing deadline
Last day of February following the year of the payment · Form 6497 'When To File' section
Where to file
LB&I Central Compliance Practice Area 1919 Smith St., M/S 1000-HOU Houston, TX 77002 · Form 6497 'Where To File' section
Before you submit
- 1Verify the payer’s name is entered on line 1.
- 2Verify the payer’s address is entered on lines 2a‑2b.
- 3Verify the payer’s employer identification number is entered on line 3.
- 4If the payer is an agent, enter the governmental entity on line 4.
- 5Enter the program name or number on line 5.
- 6Enter the total grant amount on line 6(d) and total financing amount on line 6(e) as applicable.
- 7Enter the recipient’s name, address, and ZIP code on line 6(a) and the appropriate identifier (SSN or EIN) on line 6(b) or 6(c).
- 8Confirm the filing deadline is the last day of February following the payment year.
- 9Confirm the Where‑To‑File address matches the LB&I Central Compliance Practice Area address.
- 10Sign the form where required before mailing.
How to file this form
- 1Gather payer and recipient information and verify eligibility.
- 2Complete lines 1‑6 on Form 6497 with the collected data.
- 3Review the completed form for accuracy and required signatures.
- 4Mail the completed form to the LB&I Central Compliance Practice Area address.
- 5Retain a copy of the filed form for your records.
Known limitations
- 1Form 6497 does not apply to individuals; it is required only for business recipients, including sole proprietors.
- 2Form 6497 cannot be used for taxable energy grants; taxable grants must be reported on Form 1099‑G.
- 3Only one government program may be reported on each completed Form 6497.
- 4The form is limited to nontaxable energy grants or subsidized financing for energy property as defined in IRC §48.
- 5When a bank or similar disburser acts as agent, only the disburser files the form, not the original state agency.
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.
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Fillable formOpen in Editor->Form 6497 is revised August 2019; the form directs filers to www.irs.gov/Form6497 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. August 2019.
- Fee — not stated in the official source.
- Mailing address — confirm the Where‑To‑File address is LB&I Central Compliance Practice Area, 1919 Smith St., M/S 1000‑HOU, Houston, TX 77002.
- Signature — not stated in the official source.
- Deadline — confirm filing by the last day of February following the calendar year of the payment.
Quick Facts
Downloads
After you file
- 1Retain the signed original and a complete copy of Form 6497 for at least three years after the filing deadline.
- 2Store supporting documentation (grant agreements, financing contracts, recipient EINs) with the retained copy.
- 3Monitor IRS correspondence for an acknowledgement of receipt; no separate confirmation is automatically issued.
- 4If an error is discovered, prepare and file a corrected Form 6497 using the same Where‑To‑File address, clearly marking it as corrected.
Sources
- SRCForm p.2 — filing deadline is the last day of February following the year of the payment.
- SRCForm p.2 — any person (including an Indian tribal government) who administers a government program for nontaxable energy grants or subsidized financing must file Form 6497.
- SRCForm p.2 — reporting is required only for recipients that are businesses (including sole proprietors).
- SRCForm p.2 — only one program should be reported on each form.
- SRCForm p.2 — taxable grants are reported on Form 1099‑G, Certain Government Payments.
- SRCForm p.2 — definition of energy grant and subsidized energy financing provided.
- SRCForm p.2 — Where To File address: LB&I Central Compliance Practice Area, 1919 Smith St., M/S 1000‑HOU, Houston, TX 77002.
- SRCForm p.2 — line 3 instruction: use the employer identification number (EIN) for the payer, not a Social Security number.
- SRCForm p.2 — when a bank or similar disburser acts as agent, only the bank/disburser must file Form 6497.
Common confusion points
Do I need to file if I am an individual recipient?
The form is only for business recipients, so individuals are excluded.
→ Verify that the recipient is a business or sole proprietor before filing.
What if the grant is taxable?
Taxable grants are not reported on Form 6497.
→ Use Form 1099‑G for taxable government payments.
Can I report two different grant programs on one Form 6497?
The instructions state only one program per form.
→ Submit separate Form 6497 for each distinct program.
Where do I send the completed form?
The Where‑To‑File address is listed in the instructions, not the IRS main address.
→ Send the form to LB&I Central Compliance Practice Area, 1919 Smith St., M/S 1000‑HOU, Houston, TX 77002.
Am I the payer or the agent?
If acting as an agent, line 4 must list the underlying governmental entity.
→ Confirm your role and fill line 4 accordingly.
Do I need to include both an EIN and a Social Security Number for the payer?
Line 3 requires the payer’s EIN, not an officer’s SSN.
→ Provide only the payer’s EIN on line 3.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- File an amended Form 6497 with corrected information, using the same Where‑To‑File address.
Questions about IRS Form 6497
What is IRS Form 6497 used for?
Form 6497 reports free energy grants or low‑interest loans that a government program gave to a business. The agency that runs the program, or its bank agent, fills it out and sends it to the IRS.
Who must file IRS Form 6497?
Any person (including an Indian tribal government) who administers a government program for a federal, state, or local governmental entity or agent of that entity that provides nontaxable energy grants or subsidized energy financing for energy property to business recipients must file Form 6497.
What information does IRS Form 6497 require?
The form collects the payer’s name (line 1), its EIN (line 3), the program name or number (line 5), and for each recipient the name and address (column 6(a)), the recipient’s SSN or EIN (columns 6(b)‑6(c)), and the total grant (6(d)) and financing (6(e)) amounts.
When is IRS Form 6497 due?
File Form 6497 for the calendar year by the last day of February following the year of the payment.
Where do I file IRS Form 6497?
Send the completed form to the LB&I Central Compliance Practice Area, 1919 Smith St., M/S 1000‑HOU, Houston, TX 77002.
How do I complete IRS Form 6497?
Enter the government entity’s name on line 1 and, if an agent is filing, list the agent’s name there and the actual governmental entity on line 4. Provide the payer’s EIN on line 3 and the program name or number on line 5. For each recipient, fill columns 6(a) through 6(e) with the recipient’s address, SSN or EIN, and the amounts of grant and financing. Attach additional Forms 6497 if more recipients are needed.
Do I need to file if I am an individual recipient?
The form is only for business recipients, so individuals are excluded. Verify that the recipient is a business or sole proprietor before filing.
What if the grant is taxable?
Taxable grants are not reported on Form 6497. Use Form 1099‑G for taxable government payments.
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