Instructions for Form 7211

Instructions for Form 7211

(Rev. December 2025)

Clean Electricity Production Credit

(For use with the December 2024 revision of Form 7211)

Section references are to the Internal Revenue Code

unless otherwise noted.

Future Developments

For the latest information about developments related to

Form 7211 and its instructions, such as legislation

enacted after they were published, go to IRS.gov/

Form7211.

What’s New

Energy communities. P.L. 119-21, commonly known as

the One Big Beautiful Bill Act, modified section 45 to

expand the definition of “energy community” to include a

qualified facility that is an advanced nuclear facility. This

only applies for tax years beginning after July 4, 2025.

See section 45(b)(11)(B)(iv) and (C) and Increased Credit

in Energy Communities, later.

Prohibited foreign entities. No clean energy electricity

production credit is allowed for any tax year beginning

after July 4, 2025, if the taxpayer is a specified foreign

entity as defined in section 7701(a)(51)(B). Additionally,

no clean electricity production credit is allowed for any tax

year beginning after July 4, 2025, if section 7701(a)(51)

(D)(i)(II) applies with respect to a qualified facility. No

clean electricity production is allowed for any tax year

beginning after July 4, 2025, if the taxpayer is a

foreign-influenced entity as defined in section 7701(a)(51)

(D), without regard to the requirements under section

7701(a)(51)(D)(II).

Material assistance from prohibited foreign entities.

Qualified facilities that begin construction after 2025 are

not eligible for the credit if they include any material

assistance from a prohibited foreign entity (as defined in

section 7701(a)(52)). See Definitions, later.

Beginning of construction requirements for wind and

solar facilities. The “beginning of construction”

requirements for applicable wind and solar facilities have

been modified by Notice 2025-42. See Beginning of

Construction Requirements for Applicable Wind and Solar

Facilities, later.

Denial of credit for wind and solar leasing arrangements. For tax years beginning after July 4, 2025, no

credit will be allowed for property described in section

25D(d)(1) or (4) if the taxpayer rents or leases such

property to a third party during the tax year.

Form 7220. If you’re claiming the credit and you qualify

for an increased credit amount for meeting the prevailing

wage and apprenticeship requirements, you must file

Form 7220, Prevailing Wage and Apprenticeship (PWA)

Verification and Corrections, for each qualified facility. See

Form 7220 and its instructions for more information.

Jan 5, 2026

Reminders

Tax-exempt and governmental entities. Applicable

entities (such as certain tax-exempt and governmental

entities) can elect to treat the clean electricity production

credit as a payment of income tax. See Applicable

entities, later.

Credit transfers. Eligible taxpayers, partnerships, and S

corporations can elect to transfer all or part of the credit

amount otherwise allowed as a general business credit to

an unrelated third party in exchange for cash. Eligible

taxpayers don’t include applicable entities. See Credit

transfers, later.

Pre-filing registration. The IRS has established a

pre-filing registration process that must be completed prior

to electing payment or transfer of the clean electricity

production credit. See Pre-filing registration requirement

for payments or transfers, later.

General Instructions

Purpose of Form

Use Form 7211 to claim the clean electricity production

credit that you produced at each qualified facility.

Complete Part I to report the information on the qualified

facility. 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, in the case of a qualified facility that is equipped

with a metering device that is owned and operated by an

unrelated person, sold, consumed, or stored by the

taxpayer during the tax year. Complete Part II to calculate

the credit.

Taxpayers, applicable entities, partnerships, S

corporations, estates, or trusts that own and operate a

qualified facility must file a separate Form 7211 for each

qualified facility to claim the credit. All others are generally

not required to complete or file this form if their only

source for any section 45Y clean electricity production

credit is a partnership, S corporation, estate, trust, or

cooperative. Instead, they can report this credit directly on

Form 3800, General Business Credit. The following

exceptions apply.

• You are a(n) estate or trust and the source of the credit

can be allocated to beneficiaries. For more details, see the

instructions for Form 1041, Schedule K-1, box 13, code E.

• You are a cooperative and the source credit can or must

be allocated to patrons. For more details, see the

instructions for Form 1120-C, Schedule J, line 5c.

Instructions for Form 7211 (Rev. 12-2025) Catalog Number 94878U

Department of the Treasury Internal Revenue Service www.irs.gov

Which Revision To Use

How To Claim the Credit

which is approved in the manner described in section

45J(d)(2) if the Nuclear Regulatory Commission has

authorized construction and issued a site-specific

construction permit or combined license with respect to

that facility (without regard to whether the reactor design

was approved after December 31, 1993).

To qualify for the credit, the electricity must be produced at

a qualified facility within either the United States (as

defined in section 638(1)), or a territory of the United

States (as defined in section 638(2)). Additionally, eligible

electricity is electricity that is either (1) sold by the

taxpayer to an unrelated person during the tax year; or (2)

in the case of a qualified facility that is equipped with a

metering device, which is owned and operated by an

unrelated person, sold, consumed, or stored by the

taxpayer during the tax year.

Applicable facility. The term “applicable facility” means

a qualified facility that (a) uses wind to produce electricity

(within the meaning of the term used in section 45(d)(1)),

as determined without regard to any requirement under

the section with respect to the date on which construction

of property begins; or (b) uses solar energy to produce

electricity (within the meaning of the term as used in

section 45(d)(4)), as determined without regard to any

requirement under the section with respect to the date on

which construction of property begins.

Caution: You can’t claim a section 45Y credit for the

same qualified facility for which you are claiming a credit

under section 45, 45J, 45Q, 45U, 48, 48A, or 48E for the

tax year or any prior tax year.

CO2e per kWh. The term “CO2e per kWh” means, with

respect to any greenhouse gas, the equivalent carbon

dioxide (as determined based on global warming

potential) per kWh of electricity produced.

Amount of Credit

Greenhouse gas. The term “greenhouse gas” has the

same meaning given to the term under section 211(o)(1)

(G) of the Clean Air Act (42 U.S.C. 7545(o)(1)(G)).

Use this December 2025 revision of the instructions for tax

years beginning in 2025 or later, until a later revision is

issued. All revisions are available at IRS.gov/Form7211.

The clean electricity production credit for any tax year is

an amount equal to the product of kilowatt hours (kWh) of

eligible electricity produced by the taxpayer at a qualified

facility, multiplied by the applicable amount with respect to

the qualified facility.

Applicable Amount

Base amount. For any qualified facility that doesn’t

satisfy the requirements for the alternative amount, the

applicable amount will be 0.3 cents.

Alternative amount. For any qualified facility that (1) has

a maximum net output of less than one megawatt (as

measured in alternating current); (2) the construction of

which began before January 29, 2023; or (3) meets the

prevailing wage and apprenticeship requirements, the

applicable amount will be 1.5 cents. See Prevailing Wage

and Apprenticeship Requirements, later.

Inflation adjustment factor. The base amount and the

alternative amount is adjusted by the inflation adjustment

factor for the calendar year in which the sale,

consumption, or storage of the electricity occurs. When

released, the inflation adjustment will be available on

IRS.gov.

If the base amount of 0.3 cents, when multiplied by the

inflation adjustment factor for the calendar year, is not a

multiple of 0.05 cent, the amount must be rounded to the

nearest multiple of 0.05 cent.

If the alternative amount of 1.5 cents, when multiplied

by the inflation factor for the calendar year, is not a

multiple of 0.1 cent, the amount must be rounded to the

nearest multiple of 0.1 cent.

The reference price and the inflation adjustment factor

for each calendar year are published in the Federal

Register (FR). For more information, see 90 FR 41477.

Definitions

Advanced nuclear facility. The term “advanced nuclear

facility” means any nuclear facility the reactor design for

2

Greenhouse gas emissions rate. Generally, the

amount of greenhouse gases emitted into the atmosphere

by a facility in the production of electricity, expressed as

grams of CO2e per kWh.

Qualified facility. A facility owned by the taxpayer that is

used for the generation of electricity, placed in service

after 2024, and for which the greenhouse gas emissions

rate (as determined under section 45Y(b)(2)) is not

greater than zero. The facility will be treated as a qualified

facility during the 10-year period beginning on the date the

facility was originally placed in service.

A qualified facility will also include either a new unit or

an addition of capacity placed in service after 2024, if the

facility described above (without regard to being placed in

service after 2024) was placed in service before 2024, but

only to the extent of the increased amount of electricity

produced at the facility by reason of such new unit or

addition of capacity.

Material assistance from prohibited foreign

entities. The term “qualified facility” will not include any

facility for which construction begins after 2025, if the

construction of the facility includes any material

assistance from a prohibited foreign entity (as defined in

section 7701(a)(52)).

Qualified carbon dioxide. This is carbon dioxide

captured from an industrial source that:

• Would otherwise be released into the atmosphere as

industrial emission of greenhouse gas,

• Is measured at the source of capture and verified at the

point of disposal or utilization, and

• Is captured and disposed or utilized within the United

States or a territory.

Applicable entities. Applicable entities (as defined

under section 6417(d)(1)(A)) that generally don’t benefit

from income tax credits can elect to treat the clean

electricity production credit for a facility originally placed in

Instructions for Form 7211 (Rev. December 2025)

service after 2024 as a payment of income tax. Resulting

overpayments may result in refunds.

Applicable entities making the elective payment

election for the clean electricity production credit must file:

• Form 7211 and any applicable attachments;

• Form 3800, General Business Credit; and

• Form 990-T, Exempt Organization Business Income Tax

Return, or other applicable income tax return.

For a discussion of what is an applicable entity, see

Applicable entity making an EPE on IRA 2022 credits in

the Instructions for Form 3800. For more information on

elective payment elections under section 6417, see

Elective Payment of Certain Business Credits Under

Section 6417 or Section 48D in the Instructions for Form

3800.

Your election to treat the credit as a payment generally

applies to the year you make the election and any

subsequent year within the 10-year period beginning on

the date that facility was originally placed in service. You

must obtain an IRS-issued registration number for the

facility in the year you make the election and renew the

registration for each succeeding year.

Credit transfers. Under section 6418, eligible taxpayers,

partnerships, and S corporations can elect to transfer all

or part of the credit figured in Part II to an unrelated third

party in exchange for cash. Eligible taxpayers don’t

include applicable entities. For more information on credit

transfers, see Transfer of Eligible Credits Under Section

6418 in the Instructions for Form 3800.

Pre-filing registration requirement for payments or

transfers. Before you file your tax return, if you intend to

make an elective payment election or transfer election on

Form 3800 for the clean electricity production credit, you

must complete a pre-filing registration for each qualified

facility. To register, go to IRS.gov/Credits-Deductions/

Register-for-Elective-Payment-or-Transfer-of-Credits. See

Pub. 5884, Inflation Reduction Act (IRA) and CHIPS Act of

2022 (CHIPS) Pre-filing Registration Tool, for more

information. Also, see Registering for and Making EPEs

and Transfer Elections in the Instructions for Form 3800.

Process for Filing a Provisional

Emissions Rate (PER) Petition

To file a PER petition with the Secretary, a taxpayer must

submit a PER petition by attaching it to the taxpayer’s

federal income tax return for the first tax year in which the

taxpayer claims the section 45Y credit with respect to the

facility to which the PER petition applies. The PER petition

must contain an emissions value and, if applicable, the

associated letter from the Department of Energy (DOE).

For more information, see TD 10024.

Credit Reduced for Tax-Exempt

Bonds

The credit is reduced by an amount that is the product of

the credit amount otherwise determined for the tax year

and the lesser of 15% or a fraction determined for the tax

year. The numerator of the fraction is the sum, for the tax

year and all prior tax years, of proceeds of an issue of any

obligations the interest on which is exempt from tax under

section 103 and that is used to provide financing for the

Instructions for Form 7211 (Rev. December 2025)

qualified facility as of the close of the tax year. The

denominator of the fraction is the aggregate amount of

additions to the capital account for the qualified facility for

the tax year and all prior tax years as of the close of the

tax year.

Increased Credit in Energy

Communities

Energy community. In the case of any qualified facility

that is located in an energy community, the amount of the

credit with respect to any electricity produced by the

taxpayer at such facility is increased by 10%. Energy

community means:

1. A brownfield site as defined in subparagraphs (A),

(B), and (D)(ii)(III) of section 101(39) of the

Comprehensive Environmental Response, Compensation,

and Liability Act of 1980 (42 U.S.C. 9601(39));

2. A metropolitan statistical or non-metropolitan

statistical area that:

a. Has (or, at any time during the period beginning

after 2009, had) 0.17% or greater direct employment or

25% or greater local tax revenues related to the extraction,

processing, transport, or storage of coal, oil, or natural gas

(as determined by the Secretary); and

b. Has an unemployment rate at or above the national

average unemployment rate for the previous year (as

determined by the Secretary);

3. A census tract, or a census tract directly adjoining to

such census tract in which:

a. After 1999, a coal mine has closed; or

b. After 2009, a coal-fired electric generating unit has

been retired; or

4. For tax years beginning after July 4, 2025, for

purposes of any qualified facility that is an advanced

nuclear facility, a metropolitan statistical area that has (or

at any time after 2009, had) 0.17% or greater direct

employment related to the advancement of nuclear power,

including employment related to:

a. An advanced nuclear facility;

b. Advanced nuclear power research and

development;

c. Nuclear fuel cycle research, development, or

production (including mining enrichment, manufacture,

storage, disposal, or recycling of nuclear fuel); and

d. The manufacturing or assembly of components

used in an advanced nuclear facility.

See section 45(b)(11)(C) for the definition of advanced

nuclear facilities.

See the following notices for more information about

the energy community bonus credit.

Notice 2023-29, available at IRS.gov/irb/

2023-29_IRB#NOT-2023-29; Notice 2023-45, available at

IRS.gov/irb/2023-45_IRB#NOT-2023-45; and Notice

2023-47, available at IRS.gov/irb/

2023-47_IRB#NOT-2023-47, Notice 2024-30, available at

IRS.gov/irb/2024-16_IRB#NOT-2024-30; and Notice

2025-31, available at IRS.gov/irb/

2025-28_IRB#NOT-2025-31.

3

Domestic Content Bonus Credit

For purposes of establishing the beginning of construction

date, a taxpayer may establish that construction has

begun before July 4, 2026, by satisfying the Physical Work

Test as described in Notice 2025-42. This is generally the

only method that a taxpayer may use for applicable wind

and solar facilities; however, see Notice 2025-42 for more

information for low output solar facilities. The construction

of an applicable wind or solar facility begins when physical

work of a significant nature begins. The test focuses on

the nature of the work performed, not the amount or cost.

Prevailing Wage and Apprenticeship

Requirements

Specific Instructions

An additional bonus credit equal to 10% of the amount is

provided for projects that meet a domestic content

requirement. The domestic content bonus requires that

certain steel, iron, and manufactured products used in the

facility be domestically produced. The taxpayer needs to

certify that any steel, iron, or manufactured product that is

a component of the qualified facility (upon completion of

construction) was produced in the United States (as

determined under section 661 of Title 49, CFR).

Prevailing Wage Requirements

To meet the prevailing wage requirements with respect to

any qualified facility, a taxpayer must ensure that any

laborers and mechanics employed by the taxpayer or any

contractor or subcontractor in:

• The construction of such facility, and

• The alteration or repair of such facility (with respect to

any tax year, for any portion of such tax year that is within

the 10-year period beginning on the date the qualified

facility is originally placed in service), are paid wages at

rates not less than the prevailing rates.

Part I—Information on Qualified

Facility

If you are claiming the clean electricity production credit

for a qualified facility, you must complete Part I,

Information on Qualified Facility. Use lines 1 through 9 to

provide information for each facility.

Line 1

Enter your pre-filing registration number of the facility that

you received from the IRS. See Pre-filing registration

requirement for payments or transfers, earlier.

Line 2a

Special correction and penalty mechanisms apply for a

taxpayer’s failure to satisfy the prevailing wage

requirements. For information on how to correct a failure to

satisfy the prevailing wage requirements, and the penalty

related to the failure, see section 45(b)(7)(B); T.D. 9998,

available at IRS.gov/irb/2024-34_IRB#TD-9998; and the

Instructions for Form 4255, Certain Credit Recapture,

Excessive Payments, and Penalties.

Enter the address and the technical description of the

facility on line 2b. Enter the coordinates of the facility

(longitude and latitude) on line 2c.

Apprenticeship Requirements

Line 3

The apprenticeship requirements include three

components: a labor-hours requirement, a ratio

requirement, and a participation requirement.

• The taxpayer must ensure that, depending on when

construction began, 10% to 15% of the total labor hours

performed in the construction, alteration, or repair of the

facility are performed by qualified apprentices from a

registered apprenticeship program.

• The taxpayer must ensure that the applicable ratio of

apprentices to journeyworkers established by the

registered apprenticeship program are met for apprentices

working on the facility each day.

• Any taxpayer (or contractor or subcontractor) that

employs four or more individuals in the construction,

alteration, or repair of the facility must also hire at least

one qualified apprentice.

For more information on the prevailing wage and

apprenticeship requirements, including applicable

exceptions, see IRS.gov/PWAFAQ.

Beginning of Construction Requirements for

Applicable Wind and Solar Facilities

P.L. 119-21 establishes that the construction of an

applicable wind or solar facility, in order to be eligible for

the clean electricity production credit, must begin on or

before July 4, 2026, or be placed in service before 2028.

4

If the owner of the facility is different from the filer, include

the owner’s name and taxpayer identification number.

Lines 2b and 2c

Enter the date construction began.

Line 4

Enter the date the clean electricity production facility was

originally placed in service.

Line 7

Check the appropriate box on line 7 and attach the

required information to your return to claim the credit at

the alternative amount. You must attach a separate

statement for each qualified facility. See Notice 2022-61

and TD 9998 for additional information.

Additional information to claim the alternative

amount. If you checked the “Yes” box in Part I, question

7a, 7b, or 7c, and entered an alternative amount on Part II,

line 2, you must also attach a statement to Form 7211 that

includes the following information.

1. Your name and taxpayer identification number and

the facility description (including owner information, if

different from filer) and the IRS-issued registration number

(if applicable) from Part I.

2. If you checked box 7a, a statement that the facility

or property has a maximum net output of less than 1

megawatt (as measured in alternating current).

3. If you checked box 7b, a statement that you met the

Continuity Requirement under the Physical Work Test or

Instructions for Form 7211 (Rev. December 2025)

the Five Percent Safe Harbor to establish the beginning of

construction before January 29, 2023.

4. If you checked box 7c, you must file Form 7220 to

substantiate that you meet the prevailing wage

requirements and to claim the increased credit amount.

For more information, see the Instructions for Form 7220.

5. A declaration, applicable to the statement and any

accompanying documents, signed by you, or signed by a

person currently authorized to bind you in such matters, in

the following form: “Under penalties of perjury, I declare

that I have examined this statement, including

accompanying documents, and to the best of my

knowledge and belief, the facts presented in support of

this statement are true, correct, and complete.”

Line 8

Section 45Y(g)(7) provides an energy community bonus

credit amount for a qualified facility by increasing the

amount by 10% if the qualified facility is located in an

energy community. Check “Yes” if you satisfy the section

45Y(g)(7) requirements. See Increased Credit in Energy

Communities, earlier.

Line 9

Check the appropriate box on line 9.

Domestic Content Certification Statement

If you checked line 9 to claim the domestic content bonus

credit amount in Part I, you must also attach a domestic

content certification statement to Form 7211 at the time of

filing your return for each applicable project. The domestic

content certification statement should include the

following.

1. Your name and taxpayer identification number

shown on the return.

2. The facility description (including owner information,

if different from filer) and the IRS-issued registration

number (if applicable) of the applicable project from Part I.

3. A statement that any steel, iron, or manufactured

product that is a component of the facility (upon

completion of construction) was produced in the United

States (as determined under section 661 of Title 49,

CFR).

4. A declaration, applicable to the statement and any

accompanying documents, signed by you, or signed by a

person currently authorized to bind you in such matters, in

the following form: “Under penalties of perjury, I declare

that I have examined the information contained in this

Domestic Content Certification Statement and to the best

of my knowledge and belief, it is true, correct, and

complete.”

See Domestic Content Bonus Credit Amount, earlier,

and Notice 2023-38, available at IRS.gov/irb/

2023-22_IRB#NOT-2023-38, for guidance with respect to

the domestic content requirement.

Instructions for Form 7211 (Rev. December 2025)

Part II—Clean Electricity Production

Lines 1 and 2

Enter the kWh of qualified clean electricity produced at the

applicable qualified facilities and multiply by the applicable

rate. Enter the calendar year related to the kWh on line 1

or line 2.

Base amount. Multiply the base amount of 0.3 cents by

the inflation adjustment factor for the calendar year in

which the sale, consumption, or storage of the electricity

occurs. If this is not a multiple of 0.05 cent, round to the

nearest multiple of 0.05 cent. Enter this amount in column

(b) that corresponds to the calendar year entered on line 1

or line 2.

Alternative amount. Multiply the alternative amount of

1.5 cents by the inflation adjustment factor for the

calendar year in which the sale, consumption, or storage

of the electricity occurs. If this is not a multiple of 0.1 cent,

round to the nearest multiple of 0.1 cent. Enter this

amount in column (b) that corresponds to the calendar

year entered on line 1 or line 2.

A qualified facility would use the base amount or

alternative amount, as applicable; it would not use both

amounts in a single calculation.

Skip lines 1 through 9 if you are only claiming a credit

that was allocated to you from a partnership, S

corporation, estate, trust, or cooperative.

Line 3

Enter the total amount of lines 1(c) and 2(c).

Line 5a

Energy community bonus. If you checked “Yes” on Part

I, line 8, multiply the amount on Part II, line 5a, by 10%

(0.10). See Increased Credit in Energy Communities,

earlier.

Line 9

Elective payment phaseout for applicable entities. If

you are making an elective payment election for a facility

whose construction began in calendar year 2024, and the

facility does not satisfy the rules of section 45Y(g)(12)(B)

(i) or does not have a maximum net output of less than 1

megawatt (as measured in alternating current), or meet an

exception under section 45Y(g)(12)(D) multiply line 8b by

90% (0.90).

If you are making an elective payment election for a

facility whose construction began in calendar year 2025,

and the facility does not satisfy the rules of section 45Y(g)

(12)(B)(i) or does not have a maximum net output of less

than 1 megawatt (as measured in alternating current), or

meet an exception under section 45Y(g)(12)(D), multiply

line 8b by 85% (0.85).

Caution: If you are making an elective payment election

for a facility whose construction began after 2025, and the

facility does not satisfy the rules of section 45Y(g)(12)(B)

(i) or does not have a maximum net output of less than 1

megawatt (as measured in alternating current), or meet an

exception under section 45Y(g)(12)(D), the elective

payment election is reduced to zero. Enter -0- on line 9.

5

Exception to elective payment phaseout. For

facilities whose construction begins before the later of

calendar year 2024 or further guidance, Notice 2024-09

(extended by Notice 2024-84), provides transitional

procedures to claim the statutory exceptions to the

elective payment phaseout related to the domestic

content requirement.

To substantiate your claim of exception to the elective

payment phaseout, you must complete and attach a

statement to Form 7211. The statement must say, under

penalties of perjury, that you have reviewed the

requirements for the increased cost exception and the

non-availability exception under section 45Y(g)(12)(D),

and have made a good-faith determination that the

qualified facility meets the requirements for the increased

cost exception and/or the non-availability exception, as

applicable. The statement must be signed by a person

with the legal authority to bind the applicable entity in

federal tax matters. For more information, see Notice

2024-09 and Notice 2024-84, available at IRS.gov/irb/

2024-50_IRB#NOT-2024-84.

Line 10

On a separate Form 7211, enter “Credits From

Pass-Through Entities” on line 2a of Part I, and report your

total distributive share of the clean electricity production

credit from partnerships, S corporations, estates, and

trusts from:

• Schedule K-1 (Form 1065), Partner’s Share of Income,

Deductions, Credits, etc., box 15 (code W);

• Schedule K-1 (Form 1120-S), Shareholder’s Share of

Income, Deductions, Credits, etc., box 13 (code W);

• Schedule K-1 (Form 1041), Beneficiary’s Share of

Income, Deductions, Credits, etc., box 13 (code E); and

• Form 1099-PATR, Taxable Distributions Received From

Cooperatives, box 12.

Enter the amount on line 10.

If the only credit allocated to you is the clean electricity

production credit, don’t report the credit on Form 7211.

Instead, report the credit directly on Form 3800, Part III,

line 1gg. But see the Caution next.

Caution: If you receive a Schedule K-1 (Form 1065),

box 15, code BC; or a Schedule K-1 (Form 1120-S),

box 13, code BC, see Transferees of Eligible Credits

Under Section 6418 in the Instructions for Form 3800.

Line 11

Partnerships and S corporations. If you are a(n)

partnership or S corporation electing to transfer the clean

electricity production credit with respect to a qualified

facility pursuant to Regs. section 1.6418-(d)(7) which

provides that the eligible credit property in the case of a

section 45Y credit is a qualified facility (or portion thereof)

under section 6418(c), you must report the total credit

amount with respect to your facility on Form 3800, Part III,

line 1gg, and not on Schedule K.

50% owned by agricultural producers or by entities owned

by agricultural producers can elect to allocate any part of

the credit among the patrons of the cooperative. The

credit is allocated among the patrons eligible to share in

patronage dividends on the basis of the quantity or value

of business done with or for such patrons for the tax year.

The cooperative is deemed to have made the election

by completing line 12, as applicable. However, the

election isn’t effective unless (a) made on a timely filed

return (including extensions), and (b) the organization

designates the apportionment in a written notice mailed to

its patrons during the payment period described in section

1382(d) or on Form 1099-PATR.

If you timely file your return without making an election,

you can still make the election by filing an amended return

within 6 months of the due date of the return (excluding

extensions). Enter “Filed pursuant to section 301.9100-2”

on the amended return.

Once made, the election can’t be revoked.

Estates and trusts. Allocate the credit on line 11

between the estate or trust and the beneficiaries in the

same proportion as income was allocated and enter the

beneficiaries’ share on line 12.

Line 13

Cooperatives, estates, and trusts. Subtract line 12

from line 11. Report this amount on Form 3800, Part III,

line 1gg.

Paperwork Reduction Act Notice. We ask for you to

obtain the information on this form to carry out the Internal

Revenue laws of the United States. You are required to

obtain this information. You are not required to obtain the

information requested on a form that is subject to the

Paperwork Reduction Act unless the form displays a valid

OMB control number. Books or records relating to a form

or its instructions must be retained as long as their

contents may become material in the administration of any

Internal Revenue law. Generally, tax returns and return

information are confidential, as required by Internal

Revenue Code section 6103. The time needed to

complete and file this form will vary depending on

individual circumstances. The estimated burden for

individual filers is approved under OMB control number

1545-0074; for tax exempt filers, under OMB control

number 1545-0047; for business filers, under OMB control

number 1545-0123; and for trust filers, under OMB control

number 1545-0092. For the estimated averages, see the

instructions for your income tax return. If you have

comments concerning the accuracy of these time

estimates or suggestions for making this form simpler, we

would be happy to hear from you. See the instructions for

the tax return with which this form is filed.

Line 12

Cooperative election to allocate credit to patrons. A

cooperative described in section 1381(a) that is more than

6

Instructions for Form 7211 (Rev. December 2025)