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 8835: Renewable Electricity Production Credit
IRS Form 8835 is used to claim the Renewable Electricity Production Credit for electricity produced from certain renewable resources at a qualified facility. For calendar year 2025, the effective credit rate for electricity produced and sold is detailed in the source.
Need help with Form 8835?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 8835.
Start filling →Form Overview
IRS Form 8835 - Renewable Electricity Production Credit
IRS Form 8835 is used to claim the Renewable Electricity Production Credit for electricity produced from certain renewable resources at a qualified facility. For calendar year 2025, the effective credit rate for electricity produced and sold is detailed in the source.
Risk Radar
Scan points- 1A taxpayer must file a separate Form 8835 for every single qualified facility used in their trade or business.
- 2Filing without completing Part I when claiming production credit on Part II.
- 3Not filing a separate Form 8835 for every qualified facility used in the trade or business.
- 4Forgetting to enter the pre-filing registration number on Line 1 of Part I (if applicable).
- 5Failing to attach calculations when using fiscal year reporting with multiple years.
Plain English
This form allows taxpayers to claim a tax credit based on the amount of clean energy they generate from specific sources like solar or wind. It must be filed for each separate facility used in your trade or business that produces this qualifying electricity within the U.S. or its territories.
Submission Date
- Filing date: 2026-01-07 15:10:49
- 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 claiming the credit for electricity produced from certain renewable resources at each qualified facility.
- Do not use it when claiming a credit that is not related to production from a qualified energy resource at a qualified facility, or if only one facility is used but you are filing on behalf of multiple entities.
- Check Form 3800 instead when an applicable entity elects to treat the renewable electricity production credit as a payment of income tax.
Form selector
Use this form or another form?
Applicable Entity Electing Payment
This form must be filed alongside Form 8835 when an applicable entity elects to treat the credit as a payment.
✓ Check that you file Form 990-T or other applicable return too.
Form 3800, General Business Credit
Transferring Credit Portion
Eligible taxpayers, partnerships, and S corporations can elect to transfer all or part of the credit figured in Part II using this form.
✓ Ensure the unrelated third party is properly documented for the transfer election.
Facility Construction Began in 2024 & Not Conforming
If construction began in 2024 and the facility does not meet certain criteria, you must attach a statement to substantiate an exception to the elective payment phaseout.
✓ Verify that the attached statement meets all requirements listed under Instructions p.6.
General Credit Calculation Reference
This line holds the base amount from which other adjustments are made; check instructions for rates used for facilities placed in service before 2022.
✓ Confirm you have correctly applied any required percentage multipliers to this base amount.
Deadline or filing window
The source does not state a specific filing deadline date. However, if the filer is on a fiscal year basis and has sales spanning into 2026, they must make separate calculations for each calendar year to ensure accuracy.
Checklist
What you need before filling it out
Purpose of Form
Claim credit for electricity produced from certain renewable resources at a qualified facility · General Instructions (p.1)
Filing Requirement
Taxpayers, applicable entities, partnerships, and S corporations must file a separate form for each qualified facility used in trade or business · General Instructions (p.1)
Elective Payment Election
Must file Form 8835 AND Form 3800 AND Form 990-T (or other applicable return) · Instructions p.2
Domestic Content Adjustment
If Line 9a is checked in Part I, multiply Part II, line 9 by 10% · Instructions p.6
Increased Credit Adjustment
If Line 10a is checked in Part I, multiply Part II, line 9 by 10% · Instructions p.6
2024 Construction Phaseout Rate
For construction beginning in calendar year 2024, multiply Line 12 by 90% (0.90) under certain conditions · Instructions p.6
Hydro/Marine Credit Rate
$0.006 per unit for qualified facilities related to hydropower and marine and hydrokinetic renewables placed in service after 2022 · Form p.2 (Line 13)**
Before you submit
- 1Verify Part I, Line 1 contains the IRS-issued registration number if an election or transfer is being made.
- 2Confirm Part I, Line 2 lists the correct Type of renewable resource (e.g., solar, geothermal).
- 3Ensure Part I, Lines 3 b(i) and (ii) provide both the address and coordinates for the facility.
- 4Check that Part II, Line 9 reflects the base amount before any multipliers are applied.
- 5If applicable, verify whether you multiplied Part II, line 9 by 10% due to checking Line 9a or Line 10a in Part I.
- 6If construction began in calendar year 2024 and conditions apply, confirm that the final amount on Part II, Line 12 has been reduced by 10% (multiplied by 0.90).
- 7Confirm all required attachments are included: Form 3800 and/or a statement substantiating an exception to the elective payment phaseout.
How to file this form
- 1Complete Part I by entering information on qualified property or facility, including the IRS registration number (Line 1) and construction start date (Line 4).
- 2Calculate the credit amount in Part II, starting with Line 9, and apply any necessary percentage adjustments based on checks made in Part I (Lines 10/11).
- 3If applicable, adjust the final calculated amount on Part II, Line 12 by applying the phaseout rate (e.g., multiplying by 0.90 for certain 2024 facilities).
- 4Attach all required supporting documents, such as Form 3800 or a statement substantiating exceptions.
- 5Sign and date the form before sending it with your tax return.
Known limitations
- 1If a taxpayer's only source for the Renewable Electricity Production Credit is from a partnership, S corporation, estate, trust, or cooperative, they generally do not need to complete or file Form 8835; instead, they report their share on Form 3800.
- 2An estate or trust may use Form 8835 even if the source credit can be allocated to beneficiaries (see instructions for Form 1041, Schedule K-1, box 13, code J).
- 3A cooperative may use Form 8835 even if the source credit can or must be allocated to patrons (see instructions for Form 1120-C, Schedule J, line 5c).
- 4If a taxpayer receives a Schedule K-1 from a partnership (Form 1065), box 15, code BC, or a Schedule K-1 from an S corporation (Form 1120-S), box 13, code BC, they should see details under Transferees of Eligible Credits Under Section 6418 in the Instructions for Form 3800.
- 5If only the renewable electricity production credit is allocated to a taxpayer, that amount can be reported directly on Form 3800, Part III, line 1f or 4e, instead of on Form 8835.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25, and for the latest information regarding IRS Form 8835, filers should consult IRS.gov/Form8835; this source also notes changes related to P.L. 119-21 affecting advanced nuclear facilities for tax years beginning after July 4, 2025.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- IRS-issued registration number — obtain and enter this number if making an elective payment or transfer election on Part I, Line 1.
- Taxpayer Identification Number (TIN) — ensure you have the owner’s TIN if it differs from the filer's name (Part I, Line 2 b).
- Construction Date — confirm the date construction began is entered in MM/DD/YYYY format on Part I, Line 4.
- Credit Rate Multiplier — check instructions for rates to use for facilities placed in service before 2022 (Part II, Line 13).
- Elective Payment Phaseout Check — if construction began in calendar year 2024, confirm the necessary exception statement is attached.
Quick Facts
Downloads
After you file
- 1Retain books or records relating to Form 8835 and its instructions as long as the contents may become material in the administration of any Internal Revenue law.
- 2If electing an elective payment or transfer election on Form 3800 for the credit figured in Part II, a pre-filing registration must be completed before filing the tax return.
- 3For facilities whose construction began during calendar year 2024, attach a statement to Form 8835 substantiating any claim of exception to the elective payment phaseout related to domestic content requirement.
- 4If claiming an increased credit amount and checking "Yes" in Part I, question 8a or 8b, filing Form 7220 is not required (unless other conditions apply).
- 5The time needed to complete and file Form 8835 varies depending on individual circumstances.
Sources
- SRCInstructions p.1 — Future Developments note that P.L. 119-21 expanded the definition of “energy community” for advanced nuclear facilities for tax years beginning after July 4, 2025.
- SRCInstructions p.1 — All others generally report their share on Form 3800 if the credit source is a partnership, S corp, estate, trust, or cooperative.
- SRCInstructions p.2 — A pre-filing registration is required before filing tax returns if an elective payment election or transfer election is made on Form 3800 for the credit figured in Part II of Form 8835.
- SRCInstructions p.4 — Two methods establish that construction has begun: the construction of the facility, OR the alteration/repair of the facility within the 10-year period after original placement in service.
- SRCInstructions p.6 — For facilities whose construction began during calendar year 2024, a statement must be attached to Form 8835 to claim statutory exceptions related to the domestic content requirement.
- SRCInstructions p.7 — If only the renewable electricity production credit is allocated, it should be reported on Form 3800, Part III, line 1f or 4e (instead of on Form 8835).
- SRCInstructions p.7 — Specific reporting requirements for transfers include Schedule K-1 (Form 1120-S), box 13 (code AB); Schedule K-1 (Form 1041), box 13 (code J); and Form 1099-PATR, box 12.
Common confusion points
Who must file Form 8835?
Taxpayers, applicable entities, partnerships, and S corporations must file a separate Form 8835 for each qualified facility used in their trade or business to claim the credit.
→ Check Part I of Form 8835 to confirm which entity is reporting.
When should an estate or trust use Form 8835 instead of just reporting on Form 3800?
An estate or trust must file Form 8835 if the source credit can be allocated to beneficiaries; otherwise, they report their share directly on Form 3800.
→ Check the instructions for Form 1041, Schedule K-1, box 13, code J.
When should a cooperative use Form 8835 instead of just reporting on Form 3800?
A cooperative must file Form 8835 if the source credit can or must be allocated to patrons; otherwise, they report their share directly on Form 3800.
→ Check the instructions for Form 1120-C, Schedule J, line 5c.
What is the pre-filing requirement before electing payment or transfer of the credit?
A pre-filing registration process must be completed prior to electing payment or transfer of the renewable electricity production credit.
→ Refer to the 'Pre - filing registration requirement for payment or transfer' section in the instructions.
When does the IRA 2022 amendment apply to qualified facilities?
The amendments to section 45 generally apply to facilities placed in service after 2021, as provided by section 13101(k) of P.L. 117-169.
→ Confirm that the facility meets this placement-in-service date requirement.
What is the specific filing instruction for reporting credits from pass-through entities?
On a separate Form 8835, taxpayers must enter “Credits From Pass-Through Entities” on line 2a of Part I and report their total distributive share of the renewable electricity production credit on line 14.
→ Verify the entity type (Partnership/S Corp/Estate/Trust) to ensure correct K-1 box reference for Line 14.
What is the difference between reporting on Form 8835 vs. Form 3800 when only one credit applies?
If the *only* credit allocated is the renewable electricity production credit, the taxpayer should report it directly on Form 3800 (Part III, line 1f or 4e, as applicable) instead of reporting it on Form 8835.
→ Check if there are other credits; if not, use Form 3800 unless a specific exception applies.
What is the difference between K-1 codes BC and AB when listing income from pass-through entities?
Code AB is used for partnerships (Schedule K-1, box 15) or estates/trusts (Schedule K-1, box 13); code BC is used for transferees of eligible credits under Section 6418 (Schedule K-1, box 15 for partnership; Schedule K-1, box 13 for S corporation).
→ Check the specific K-1 box/code received to determine if Line 14 should use AB or BC.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Failure to satisfy prevailing wage requirements related to a qualified facility construction can trigger penalties detailed in Instructions for Form 4255.
Questions about IRS Form 8835
What is IRS Form 8835 used for?
This form allows taxpayers to claim a tax credit based on the amount of clean energy they generate from specific sources like solar or wind. It must be filed for each separate facility used in your trade or business that produces this qualifying electricity within the U.S. or its territories.
Who must file IRS Form 8835?
Taxpayers, applicable entities, partnerships, and S corporations must file a separate Form 8835 for each qualified facility utilized in their trade or business to claim the credit.
What information does IRS Form 8835 require?
Part I collects information on the qualified property or facility itself, such as the pre-filing registration number. Part II is used to calculate the actual renewable electricity production credit amount.
When is IRS Form 8835 due?
The source does not state a specific filing deadline date; however, fiscal year taxpayers must make separate calculations if the credit rate changes for 2026 sales.
How do I complete IRS Form 8835?
First, complete Part I to detail the facility information, including the pre-filing registration number (if applicable). Next, complete Part II to calculate the credit amount based on production. Finally, ensure all calculations are attached and signed before submission.
What happens if IRS Form 8835 is filed incorrectly?
The credit is allowed only for electricity produced in the United States or U.S. territories from qualified energy resources at a qualified facility; failure to meet these conditions means the claimed credit may not be accepted.
Who must file Form 8835?
Taxpayers, applicable entities, partnerships, and S corporations must file a separate Form 8835 for each qualified facility used in their trade or business to claim the credit. Check Part I of Form 8835 to confirm which entity is reporting.
When should an estate or trust use Form 8835 instead of just reporting on Form 3800?
An estate or trust must file Form 8835 if the source credit can be allocated to beneficiaries; otherwise, they report their share directly on Form 3800. Check the instructions for Form 1041, Schedule K-1, box 13, code J.
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.