8835

Renewable Electricity Production Credit

Agency
IRS
Revision
2025
Fillable fields
97
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 8835 online
Page 1 of form 8835

Form 8835: Renewable Electricity Production Credit

Form 8835 is used to claim the renewable electricity production credit. The IRS says the credit is allowed only for the sale of electricity produced in the United States or U.S. territories from qualified energy resources at a qualified facility.

The instructions say a separate Form 8835 is used for each qualified facility. Part I reports information about the facility, such as its type, address and coordinates, the dates construction began and it was placed in service, and bonus credit questions. Part II figures the credit from the kilowatt-hours produced and sold. The form says to attach it to the tax return, and line 15 sends the credit to Form 3800, General Business Credit, or to Schedule K for partnerships and S corporations.

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What's on Form 8835

Part I, lines 1 to 3b: the facility

IRS-issued registration number for an elective payment or transfer election, facility type, owner's name and TIN if different from the filer, address, and latitude and longitude.

Lines 4 to 7: dates and expansion

Date construction began, date placed in service, and whether the facility is an expansion of an existing closed-loop or open-loop biomass facility. Line 7 is reserved for future use.

Lines 8 to 12: increased and bonus credits

The qualified facility requirements for the increased credit, the domestic content and energy community bonus questions, and nameplate capacity in kW.

Part II, lines 1 to 4: production

Kilowatt-hours produced and sold for ten resource types, each times the rate printed on the form, then the phaseout adjustment and the credit before reduction.

Lines 5a to 13: reductions and increases

Reduction for tax-exempt bond financing, reductions for certain wind facilities, the increased credit amount, the domestic content and energy community bonuses, and the elective payment phaseout.

Lines 14 to 17: pass-through credits and totals

Credit from partnerships, S corporations, cooperatives, estates and trusts, the total on line 15, and the amount allocated to patrons or beneficiaries.

How to fill out Form 8835

  1. 1

    Part I, lines 1 to 7

    Enter the facility type, address and coordinates, with a plus or minus sign in the first box, then the date construction began and the date placed in service. Enter the IRS-issued registration number if making an elective payment or transfer election.

  2. 2

    Lines 8 to 12

    Check the box that applies to each question and enter the nameplate capacity. The instructions say a Yes on line 8, 9 or 10 calls for attached statements, and line 8c calls for Form 7220.

  3. 3

    Part II, line 1

    Enter the kilowatt-hours produced and sold for each resource and multiply by the rate. The form prints $0.006 for wind, closed-loop biomass, geothermal, solar and offshore wind, and $0.003 for the other five, with notes for older and newer facilities.

  4. 4

    Lines 2 to 8

    Add column (c). The instructions say calendar year filers enter -0- on line 3. If tax-exempt bonds financed the facility, figure the reduction on lines 5a to 5d. Lines 7a to 7g apply to certain wind facilities.

  5. 5

    Lines 9 to 13

    If a Yes box on Part I, line 8 is checked, line 9 multiplies line 8 by 5.0. Lines 10 and 11 add 10% bonuses for domestic content and energy communities, and line 13 applies 90% where the elective payment phaseout applies.

  6. 6

    Lines 14 to 17

    Enter credits from pass-through entities on line 14, which the instructions say goes on a separate Form 8835. Add line 15 and report it where line 15 or 17 directs, such as Form 3800, Part III, line 1f or 4e.

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Where it goes and what to attach

Attach to the return

The form says to attach it to the tax return. Applicable entities making the elective payment election also file Form 3800 and Form 990-T or another applicable return.

Where the credit goes

Line 15 says partnerships and S corporations report the amount on Schedule K. Others report it on Form 3800, Part III, line 4e for electricity produced during the 4-year period beginning on the placed in service date, and line 1f for all other production.

Pre-filing registration

The instructions say a pre-filing registration is completed for each facility before filing the return when making an elective payment or transfer election, at IRS.gov/Credits-Deductions/Register-for-Elective-Payment-or-Transfer-of-Credits.

Credit period

The instructions list a credit period of 10 years from the placed in service date for each resource type, for facilities placed in service after August 8, 2005.

Fiscal year filers

The instructions say fiscal year filers with sales in 2025 and 2026 at different rates make separate calculations, attach them and write "FY" in the margin.

Reporting relief

The About Form 8835 page lists a recent development dated 20-MAR-2026: Tax years 2023, 2024, and 2025 reporting relief for Form 3468 and Form 8835.

Related forms

Who files Form 8835?

  • Facility owners

    The instructions say the owner of the facility is generally allowed the credit. For certain biomass facilities, the lessee or operator is eligible if the owner is not the producer of the electricity.

  • Partnerships and S corporations

    They complete the form for each facility. Line 15 says they report the amount on Schedule K. The instructions say one electing to transfer the credit reports it on Form 3800, Part III, line 1f or 4e instead.

  • Applicable entities

    The instructions say applicable entities that generally do not benefit from income tax credits can elect to treat the credit for a facility placed in service after 2022 as a payment of income tax, filing Form 8835, Form 3800 and Form 990-T or another applicable return.

  • Cooperatives, estates and trusts

    They complete lines 16 and 17 to allocate part of the credit to patrons of the cooperative or beneficiaries of the estate or trust.

  • Partners with only a pass-through credit

    The instructions say others whose only source of this credit is a partnership, S corporation, estate, trust or cooperative generally report it directly on Form 3800, with exceptions for estates, trusts and cooperatives.

The instructions say taxpayers, applicable entities, partnerships and S corporations file a separate form for each qualified facility used in their trade or business to claim the credit.

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Questions about Form 8835

Is a separate Form 8835 used for each facility?

Yes. The instructions say to use a separate Form 8835 for each qualified facility, and credits from pass-through entities go on another separate form.

What rates does the 2025 form print?

Part II prints $0.006 per kilowatt-hour for wind, closed-loop biomass, geothermal, solar and offshore wind, and $0.003 for open-loop biomass, landfill gas, trash, hydropower and marine and hydrokinetic renewables.

What is the increased credit amount?

The form multiplies line 8 by 5.0 for a facility that checks Yes on Part I, line 8: maximum net output under 1 megawatt, construction begun before January 29, 2023, or meeting the prevailing wage and apprenticeship requirements.

Do partners report this credit on Form 8835?

The instructions say that if the only credit allocated to you is this credit, it is reported directly on Form 3800, Part III, line 1f or 4e, as applicable.

Can the credit be transferred?

The instructions say that under section 6418, eligible taxpayers, partnerships and S corporations can elect to transfer all or part of the credit to an unrelated third party in exchange for cash.

Which facilities qualify?

The instructions list wind, closed-loop and open-loop biomass, geothermal, solar, landfill gas or trash, hydropower and marine and hydrokinetic facilities, generally with construction beginning before 2025.