7211
Clean Electricity Production Credit
Form 7211, Clean Electricity Production Credit, is attached to a tax return to claim the section 45Y credit. The IRS page says it is used to claim the credit for clean electricity produced at a qualified facility and sold after 2024. The instructions say the credit is allowed for electricity produced in the United States or U.S. territories at a qualified facility and sold by the taxpayer to an unrelated person during the tax year, or, for a facility with a metering device owned and operated by an unrelated person, sold, consumed or stored by the taxpayer.
Part I reports information on the qualified facility. Part II multiplies kilowatt-hours of qualified clean electricity by an applicable amount, then applies the energy community and domestic content bonus credits, the reduction for tax-exempt bonds and the elective payment phase-out. The result goes to Form 3800 or, for partnerships and S corporations not electing transfer, to Schedule K.
This page covers the December 2024 form. The December 2025 instructions say they are for use with this revision. You can fill out the PDF free in your browser on this page and download it without an account.
The IRS-issued registration number if making an elective payment or transfer election, the owner's name and TIN if different from the filer, the facility's address, description and coordinates, and construction and placed-in-service dates.
Boxes for a provisional emissions rate (PER) petition, showing whether an emissions value was received from the Department of Energy or a designated Lifecycle Analysis model was used, and the DOE control number.
Whether the facility claims the alternative amount (under 1 megawatt, construction before January 29, 2023, or prevailing wage and apprenticeship), and whether it qualifies for the energy community and domestic content bonus credits.
Two calendar year rows with kilowatt-hours in column (a), the applicable amount in column (b) and their product in column (c), the line 3 total, and the energy community bonus at 10% (0.10).
The credit reduction for tax-exempt bonds, using a fraction of bond proceeds over capital account additions capped at 15% (0.15), then the domestic content bonus credit.
The phase-out for elective payment, credits from partnerships, S corporations, cooperatives, estates and trusts, the total for Schedule K or Form 3800, and amounts allocated to patrons or beneficiaries.
The instructions say a pre-filing registration is completed for each qualified facility before filing when an elective payment or transfer election will be made. Enter that registration number on line 1.
On lines 2a to 4, enter the owner if different, the address and technical description, the latitude and longitude with a plus or minus sign in the first box, and the two dates.
The instructions give a base amount of 0.3 cents and an alternative amount of 1.5 cents, each multiplied by the calendar year's inflation adjustment factor and rounded. Claiming the alternative amount on line 7 needs an attached statement, and box 7c needs Form 7220.
On Part II lines 1 and 2, enter the calendar year, the kilowatt-hours and the rate, and multiply. The instructions say to skip lines 1 through 9 when only claiming a credit allocated from a pass-through entity.
Complete line 5a if line 8 is Yes, lines 6a to 6d if tax-exempt bonds financed the facility, line 8a if line 9 is Yes with a domestic content certification statement attached, and line 9 for an elective payment.
Pass-through credits go on line 10 of a separate Form 7211 with "Credits From Pass-Through Entities" on line 2a. Line 11 goes to Schedule K or Form 3800, Part III, line 1gg, as the form directs.
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The form says "Attach to your tax return." Its attachment sequence number is 211.
The instructions say owners and operators file a separate Form 7211 for each qualified facility.
The instructions describe statements for the alternative amount, the domestic content certification and the elective payment phase-out exception, each with a declaration under penalties of perjury.
The instructions say a filer claiming the increased credit for meeting these requirements files Form 7220 for each qualified facility.
The instructions say a section 45Y credit can't be claimed for a facility for which a credit under section 45, 45J, 45Q, 45U, 48, 48A, or 48E is claimed for the tax year or any prior tax year.
The instructions say an applicable wind or solar facility's construction must begin on or before July 4, 2026, or the facility must be placed in service before 2028.
3800
1,921 fields, 9 pages
7220
653 fields, 5 pages
4255
646 fields, 5 pages
990-T
128 fields, 2 pages
1065
111 fields, 1 page
1120-S
114 fields, 1 page
The instructions say taxpayers, applicable entities, partnerships, S corporations, estates or trusts that own and operate a qualified facility file a separate Form 7211 for each qualified facility, attached to their tax return.
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The section 45Y clean electricity production credit. The IRS page says it covers clean electricity produced at a qualified facility and sold after 2024.
The instructions say those whose only section 45Y credit comes from a partnership, S corporation, estate, trust or cooperative generally don't, and report it directly on Form 3800, Part III, line 1gg.
The instructions give 0.3 cents per kilowatt-hour for the base amount and 1.5 cents for the alternative amount, each adjusted by the inflation adjustment factor for the calendar year.
The energy community bonus on line 5a multiplies line 3 by 10% (0.10). The domestic content bonus on line 8a uses 0.0909091 or 10% (0.10), depending on whether the energy community bonus was claimed.
The instructions say applicable entities can elect to treat the credit as a payment of income tax, filing Form 7211, Form 3800 and Form 990-T or another applicable return.
The December 2025 instructions say they are for use with the December 2024 revision of Form 7211, for tax years beginning in 2025 or later, until a later revision is issued.