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Form 7213: Nuclear Power Production Credit
IRS Form 7213 is used to claim the advanced nuclear power production credit or the zero-emission nuclear power production credit for eligible taxpayers, partnerships, and S corporations. A key rule states that no zero-emission nuclear power production credit is allowed for a tax year beginning after July 4, 2027, if the taxpayer is a foreign-influenced entity.
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IRS Form 7213 - Nuclear Power Production Credit
IRS Form 7213 is used to claim the advanced nuclear power production credit or the zero-emission nuclear power production credit for eligible taxpayers, partnerships, and S corporations. A key rule states that no zero-emission nuclear power production credit is allowed for a tax year beginning after July 4, 2027, if the taxpayer is a foreign-influenced entity.
Risk Radar
Scan points- 1Failure to complete the pre-filing registration requirement before filing if electing payments or transfers for Part II credit.
- 2Filing Part I without attaching the required acceptance letter from IRS Notice 2023-24.
- 3Claiming Part II credit when the facility was placed in service after August 16, 2022.
- 4Not completing pre-filing registration before filing if electing payment/transfer for Part II.
- 5Failing to report a share of the Section 45J credit received via Schedule K-1 on a separate Form 7213.
Plain English
This form allows filers to claim credits related to advanced or zero-emission nuclear power generation. By filing Form 7213, taxpayers report their eligibility for these specific production credits under IRS rules. It serves as the official documentation required when claiming these substantial energy production benefits.
Submission Date
- Filing date: 2026-01-14 18:10:35
- 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 the advanced nuclear power production credit (Part I) or the zero-emission nuclear power production credit (Part II).
- Do not use it when you received a Schedule K-1 from a partnership, S corporation, estate, or trust reporting your share of the credit.
- Check Form 3800 instead when reporting your share of the section 45J or section 45U credit.
Form selector
Use this form or another form?
Taxpayer is an Applicable Entity electing to treat Part II as income tax
Required for elective payment election under section 6417(d)(1)(A)
✓ Confirm all three forms are attached.
Form 7213, Form 3800, and Form 990-T (or other applicable return)
Taxpayer intends to transfer Part II credit to an unrelated third party
Needed under section 6418 for credit transfers
✓ Verify the pre-filing registration is complete.
Form 7213 and associated registration/election documentation
Filing a separate form for each facility
Required regardless of other filing status (unless reporting via K-1)
✓ Ensure one Form 7213 per physical facility listed.
Form 7213 must be filed separately for every advanced or qualified nuclear power facility
Deadline or filing window
The zero-emission nuclear power production credit is disallowed for any tax year beginning after July 4, 2025, if the taxpayer is a specified foreign entity. Furthermore, this credit is disallowed for any tax year beginning after July 4, 2027, if the taxpayer is a foreign-influenced entity.
Checklist
What you need before filling it out
Part I Credit
Information on Advanced Nuclear Power Facility · Form 7213, Section 1
Part II Credit Calculation
Kilowatt hours produced and sold to an unrelated person · Instructions p.4 / Part II
Foreign Entity Restriction
Taxpayer status as a specified foreign entity · Instructions p.1
Applicable Entity Payment Election
Filing Form 3800 and Form 990-T (or other) · Instructions p.4 / Part II
Pre-Filing Registration Requirement
Completion of registration for each facility before filing · Instructions p.4
Facility Nameplate Capacity
The numerical value entered in Section 1, Item 5 · Form 7213, Part I
Before you submit
- 1Attach a copy of the IRS acceptance letter if claiming the section 45J credit (Part I).
- 2Attach a copy of the permit or license number from the Nuclear Regulatory Commission if claiming the zero-emission nuclear power production credit (Part II).
- 3Ensure you have completed the pre-filing registration for each facility if electing payment or transfer.
- 4Verify that all required fields under Section 1 are populated with accurate data (Name, Address, Dates, Capacity).
- 5If applicable, confirm the Part II credit is calculated by multiplying production by 0.3 cents minus any reduction amount.
- 6Confirm you have filed a separate Form 7213 for every advanced or qualified facility.
- 7Ensure your election to treat the zero-emission nuclear power production credit as a payment applies to the correct tax year.
How to file this form
- 1Complete Part I of Form 7213 by providing details on the Advanced Nuclear Power Facility, including nameplate capacity and construction start date.
- 2If claiming the zero-emission nuclear power production credit (Part II), calculate the credit amount using the formula provided in Instructions p.4.
- 3Attach necessary documentation: the IRS acceptance letter (for Part I) and the NRC permit/license number (for Part II).
- 4Before filing, complete a pre-filing registration for each facility if making an elective payment or transfer election.
- 5File Form 7213 with your tax return, ensuring you file a separate form for every qualifying facility.
- 6If electing to treat the credit as income tax, also attach Form 3800 and Form 990-T (or other applicable return) along with Form 7213.
Known limitations
- 1A zero-emission nuclear power production credit cannot be claimed for a tax year beginning after July 4, 2025, if the taxpayer is a specified foreign entity.
- 2If a taxpayer receives a Schedule K-1 from a partnership, S corporation, estate, or trust reporting their share of the section 45J or section 45U credit, they do not need to file Form 7213 unless they are an estate or trust allocating the credit to beneficiaries.
- 3If the only credit allocated to a taxpayer is the zero-emission nuclear power production credit and they receive a Schedule K-1 (Form 1041), they should report the credit directly on Form 3800, Part III, line 1x instead of filing Form 7213.
- 4For a tax year beginning after July 4, 2027, a zero-emission nuclear power production credit is not allowed if the taxpayer is a foreign-influenced entity (without regard to clause (i)(II)).
- 5The section 45U credit applies only to electricity produced and sold after 2023.
- 6An election to treat the zero-emission nuclear power production credit as a payment against income tax generally applies to the tax year in which the election is made.
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 instructions are for the December 2025 revision, which governs tax years beginning in 2025 or later; users should check IRS.gov/Form7213 for the latest developments.
What changed or needs a fresh check
- Edition date — confirm the instructions revision reads December 2025.
- Form number — confirm the form is IRS Form 7213.
- Mailing address — not stated in the official source (verify on agency site).
- Signature — required, but specific placement is not detailed in the excerpt (check form itself).
- Credit calculation rate (Part II) — confirm the rate is 0.3 cents (adjusted for inflation) for tax years beginning after 2023.
- Filing requirement — confirm a separate Form 7213 must be filed for each facility.
Quick Facts
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After you file
- 1Retain books or records relating to Form 7213 and its instructions as long as those contents may become material in the administration of any Internal Revenue law.
- 2If filing an estate or trust, complete Form 8582-CR, Passive Activity Credit Limitations, to determine the allowed credit that must be allocated between the entity and beneficiaries.
- 3If electing payment/transfer of the zero-emission nuclear power production credit, obtain an IRS-issued registration number for the facility in 2025 and each subsequent year before 2033.
- 4Keep a copy of the completed Form 7213.
- 5Ensure that if you received a Schedule K-1 (Form 1065), box 15, code BC; or a Schedule K-1 (Form 1120-S), box 13, code BC, this is noted when reporting the credit on Form 3800.
- 6If transferring the zero-emission nuclear power production credit, enter the amount on line 12 of the accompanying Schedule K-1 (Form 1041), Beneficiary’s Share of Income, Deductions, Credits, etc., box 13 (code T).
Sources
- SRCInstructions p.1 — The purpose of Form 7213 is to claim the advanced nuclear power production credit or the zero-emission nuclear power production credit.
- SRCInstructions p.1 — Part I of Form 7213 claims the section 45J credit from advanced nuclear power facilities.
- SRCInstructions p.1 — To claim the section 45J credit, attach a copy of the acceptance letter from the IRS described in section 6.05 of Notice 2023-24.
- SRCInstructions p.1 — Part II of Form 7213 claims the zero-emission nuclear power production credit under section 45U.
- SRCInstructions p.1 — To claim the section 45U credit, attach a copy of the permit or license number from the Nuclear Regulatory Commission.
- SRCInstructions p.1 — You must file a separate Form 7213 for each advanced nuclear power facility or each qualified nuclear power facility.
- SRCInstructions p.1 — If you receive a Schedule K-1 from a partnership, S corporation, estate, or trust, you do not need to file Form 7213 if it reports your share of the credit.
- SRCInstructions p.4 — You must file Form 7213 if you are an estate or trust that allocates the section 45J or section 45U credit to your beneficiaries.
- SRCInstructions p.5 — If only zero-emission credit is allocated and you receive a Schedule K-1 (Form 1041), report it directly on Form 3800, Part III, line 1x.
- SRCInstructions p.6 — To determine the allowed credit for estates/trusts, complete Form 8582-CR.
Common confusion points
Who must file Form 7213?
You must file a separate Form 7213 for each advanced nuclear power facility or each qualified nuclear power facility.
→ Check if you received a Schedule K-1; if so, check if you are an estate/trust allocating the credit.
When do I use this specific revision of instructions?
Use the December 2025 revision of the instructions for tax years beginning in 2025 or later.
→ Confirm the instruction booklet states 'Rev. December 2025'.
Do I need to file if my entity is a partnership/S corp?
Generally, no, you do not need to file Form 7213 if you received a Schedule K-1 reporting your share of the credit on that form.
→ Check the Schedule K-1 first; if it's from an estate or trust allocating credits, filing might still be required.
What is the difference between Part I and Part II?
Part I claims the advanced nuclear power production credit under section 45J, while Part II claims the zero-emission nuclear power production credit under section 45U.
→ Verify which credit you are claiming on the form itself to know which part applies.
What if my entity is an estate or trust?
You must file Form 7213 even if receiving a Schedule K-1, specifically if you allocate the section 45J or section 45U credit to your beneficiaries.
→ Check if you are allocating credits; if yes, filing Form 7213 is necessary.
What do I attach for each part?
For Part I (section 45J), attach an acceptance letter from the IRS described in section 6.05 of Notice 2023-24. For Part II (section 45U), attach a copy of the permit or license number from the Nuclear Regulatory Commission.
→ Ensure both required documents are attached based on which part's credit you are claiming.
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Questions about IRS Form 7213
What is IRS Form 7213 used for?
This form allows filers to claim credits related to advanced or zero-emission nuclear power generation. By filing Form 7213, taxpayers report their eligibility for these specific production credits under IRS rules. It serves as the official documentation required when claiming these substantial energy production benefits.
Who must file IRS Form 7213?
Eligible taxpayers, partnerships, and S corporations must file Form 7213 to claim the advanced nuclear power production credit or the zero-emission nuclear power production credit.
What information does IRS Form 7213 require?
Part I reports the credit for production from advanced nuclear power facilities (Section 45J), requiring facility information on lines 1a through 9. Part II details the zero-emission nuclear power production credit (Section 45U) if the facility was placed in service prior to August 16, 2022.
When is IRS Form 7213 due?
The source does not state a specific due date for filing Form 7213 itself, but it outlines rules regarding when credits can be claimed based on the tax year beginning after July 4, 2025 (for specified foreign entities) or July 4, 2027 (for foreign-influenced entities).
Where do I file IRS Form 7213?
The instructions do not specify a single mailing address for Form 7213; instead, it directs filers to IRS.gov/Form7213 for the latest information.
How do I complete IRS Form 7213?
To claim the Part I credit, filers must complete Part I, Section 1 (Facility Information) and attach an IRS acceptance letter described in section 6.05 of Notice 2023-24. If making a payment or transfer election for Part II, pre-filing registration is required before filing the tax return. The form requires signatures/completion to claim these credits.
What happens if IRS Form 7213 is filed incorrectly?
Failure to correct a failure to satisfy prevailing wage requirements can result in a penalty related to that failure, as detailed under section 45(b)(7)(B), Regulations section 1.45-7(c).
Who must file Form 7213?
You must file a separate Form 7213 for each advanced nuclear power facility or each qualified nuclear power facility. Check if you received a Schedule K-1; if so, check if you are an estate/trust allocating the credit.
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