Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 6497: Information Return of Nontaxable Energy Grants or Subsidized Energy Financing
IRS Form 6497 is the Information Return of Nontaxable Energy Grants or Subsidized Energy Financing. This form reports information about these grants for calendar year recipients and must be filed by February 28th.
Need help with Form 6497?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 6497.
Start filling →Form Overview
IRS Form 6497 - Information Return of Nontaxable Energy Grants or Subsidized Energy Financing
IRS Form 6497 is the Information Return of Nontaxable Energy Grants or Subsidized Energy Financing. This form reports information about these grants for calendar year recipients and must be filed by February 28th.
Risk Radar
Scan points- 1Ensure only ONE government program is reported on a single copy of Form 6497.
- 2Filing without listing only one program per Form 6497.
- 3Using the recipient's name instead of an officer/employee name in column 6(a).
- 4Omitting line 4 when Line 1 lists a governmental agent.
- 5Not completing columns 6(b) or 6(c) for all recipients.
Plain English
This form tells the IRS about money given out as nontaxable energy grants or subsidized financing that helps conserve or produce energy. Businesses receiving this funding must use Form 6497 to report details of these payments made under government programs. Only one program should be reported on each copy of Form 6497.
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.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when reporting nontaxable energy grants or subsidized energy financing made under government programs whose principal purpose is to conserve or produce energy, provided the recipient is a business (including sole proprietors).
- Do not use this form when the grant is taxable unless specifically exempted by the federal statute authorizing the grant.
- Check Form 1099-G instead when reporting grants that are taxable.
Form selector
Use this form or another form?
Grant from tax-exempt bonds
This form should also be used to report these funds, which were used to finance energy conservation or production property.
✓ Check Line 1 for payer name.
Not stated in the official source
Financing is a loan made directly/indirectly
The principal purpose of the financing must be to provide subsidized support for projects designed to conserve or produce energy.
✓ Ensure you specify if it is a grant or financing on line 6.
Federal agency funds state agent
If a bank acts as an agent, the bank must file Form 6497 to show the actual recipient information.
✓ Verify Line 4 contains the correct governmental entity name.
Deadline or filing window
Form 6497 must be filed for the calendar year by the last day of February following the year the payment occurred. No extension period is mentioned on this form, but filing by the deadline ensures timely reporting to the IRS.
Checklist
What you need before filling it out
Payer's name
Name of the governmental entity/agent · Line 1
Recipient's SSN/EIN
Recipient's social security number (6(b)) or employer identification number (6(c)) · Lines 6(b) or 6(c)
Total amount of grant
The actual dollar amount of the payment given outright with no repayment requirement. · Line 6(d)
When to File
Last day of February following the year of the payment · Instructions (Page 2)
Who must file
Any person administering a government program, or agent of that entity. · Instructions (Page 2)
Before you submit
- 1Confirm the form is using Revision August 2019.
- 2Ensure you only report one program on this single Form 6497.
- 3Verify that the recipient being reported is a business (including sole proprietors).
- 4Check that Line 3 uses the Payer's Employer Identification Number (EIN), not an officer/employee SSN.
- 5Confirm the filing deadline is February 28th following the payment year.
- 6If using an agent, verify Line 4 names the governmental entity for which the agent works.
- 7Ensure you have completed all necessary fields in Line 6 (grant amount and financing amount).
How to file this form
- 1Complete Line 1 with the name of the governmental entity or administering agent.
- 2Enter the address where IRS questions can be directed on Lines 2a and 2b, then input the Payer's EIN on Line 3.
- 3Fill in the program name or number that authorizes the payment on Line 5, ensuring to complete all details under Line 6 (recipient info and amounts).
- 4Mail Form 6497 to LB&I Central Compliance Practice Area at 1919 Smith St., M/S 1000-HOU Houston, TX 77002 for official filing proof.
Known limitations
- 1The reporting requirement applies only to recipients that are businesses (including sole proprietors).
- 2Only one program should be reported on each Form 6497.
- 3Grants are always taxable to recipients unless specifically exempted by the federal statute authorizing the grants.
- 4If a federal agency provides funds to a state agency, and the state uses a bank/disburser as its agent, only the bank or disburser must file Form 6497 to show recipient information.
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 Revision August 2019 (Rev. 8-2019). The form directs users to www.irs.gov/Form6497 for the latest information regarding any recent developments.
What changed or needs a fresh check
- Edition date — confirm Revision August 2019 (Rev. 8-2019) is on the form.
- Fee — Not stated in the official source
- Mailing address — verify LB&I Central Compliance Practice Area, 1919 Smith St., M/S 1000-HOU Houston, TX 77002.
- Signature — Not explicitly required on the excerpted pages, but signing before sending is generally recommended.
- Program type — confirm if reporting a grant or subsidized financing.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 6497.
- 2The IRS provides an estimated average time for preparation, copying, and sending the form is 27 minutes.
- 3Comments regarding accuracy or simplicity can be sent to the Internal Revenue Service, Tax Forms and Publications Division at 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224 (but do not send the completed form here).
- 4The latest information about developments related to Form 6497 can be found online at www.irs.gov/Form6497.
Sources
- SRCInstructions p.1 — Form 6497 is the Information Return of Nontaxable Energy Grants or Subsidized Energy Financing.
- SRCInstructions p.2 — The purpose of Form 6497 is to report nontaxable energy grants or subsidized energy financing made under government programs whose principal purpose is to conserve or produce energy.
- SRCInstructions p.2 — Filing is required for recipients that are businesses (including sole proprietors).
- SRCInstructions p.2 — The filing deadline is by the last day of February following the year of the payment.
- SRCInstructions p.2 — Form 6497 should also be used to report funds received from the proceeds of tax-exempt bonds used to finance energy conservation or production property.
- SRCInstructions p.2 — An energy grant is defined as a payment given outright for property designed to conserve or produce energy, with no requirement to repay the money.
- SRCInstructions p.2 — The address to file Form 6497 is LB&I Central Compliance Practice Area, 1919 Smith St., M/S 1000-HOU Houston, TX 77002.
Common confusion points
Who should file Form 6497?
Any person (including an Indian tribal government) administering a program that provides nontaxable energy grants or subsidized energy financing to business recipients must file it.
→ Check if the entity is administering the program for federal, state, or local governmental entity.
What kind of funds are reported on Form 6497?
Nontaxable energy grants or subsidized energy financing made under government programs whose principal purpose is to conserve or produce energy.
→ Confirm the grant/financing is nontaxable unless specifically exempted by statute.
Do I report a grant if it's taxable?
No, generally taxable grants are reported on Form 1099-G, Certain Government Payments; however, this form should also be used for funds from tax-exempt bonds financing energy property.
→ Check the nature of the payment against the nontaxable definition and the bond proceeds rule.
What is an 'Energy Grant'?
A payment given outright for property designed to conserve or produce energy, with no requirement to repay the money.
→ Verify that the payment has no repayment obligation.
When must I file Form 6497?
File it for the calendar year by the last day of February following the year of the payment.
→ Confirm the filing date is within the window after the end of the relevant calendar year.
What if a bank is acting as my agent?
If a state agency uses a bank/disburser, only that bank or disburser must file Form 6497 to show the actual recipient information.
→ Check Line 1 to see if an agent's name is listed; if so, confirm the filer is the agent.
Where do I send this form?
Send it to LB&I Central Compliance Practice Area at 1919 Smith St., M/S 1000-HOU Houston, TX 77002.
→ Ensure you are not sending it to the general address listed in the 'Comments' section.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The instructions direct users to www.irs.gov/Form6497 for the latest information regarding developments.
Questions about IRS Form 6497
What is IRS Form 6497 used for?
This form tells the IRS about money given out as nontaxable energy grants or subsidized financing that helps conserve or produce energy. Businesses receiving this funding must use Form 6497 to report details of these payments made under government programs. Only one program should be reported on each copy of Form 6497.
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 must file Form 6497 if the funds go to business recipients.
What information does IRS Form 6497 require?
The form collects information about the payer on lines 1 through 5, and details about each recipient in columns 6(a) through 6(e). Column 6(d) shows the total amount of nontaxable energy grants, while column 6(e) lists the total subsidized energy financing.
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. The specific deadline is the last day of February after the grant or financing was provided.
Where do I file IRS Form 6497?
The form must be sent to LB&I Central Compliance Practice Area at 1919 Smith St., M/S 1000-HOU, Houston, TX 77002. Check www.irs.gov/Form6497 for the current filing address.
How do I complete IRS Form 6497?
First, fill out lines 1 through 5 with details about the paying governmental entity and program. Next, make an entry for each recipient in columns 6(a) through 6(e), ensuring you complete all required fields for that recipient. Attach additional Forms 6497 if more space is needed to list recipients.
What happens if IRS Form 6497 is filed incorrectly?
While specific penalties are not detailed on this form's front page, failure to file correctly means the IRS will receive incomplete information regarding nontaxable energy grants or subsidized energy financing provided to recipients.
Who should file Form 6497?
Any person (including an Indian tribal government) administering a program that provides nontaxable energy grants or subsidized energy financing to business recipients must file it. Check if the entity is administering the program for federal, state, or local governmental entity.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.