Instructions for Form 7210

2025

Instructions for Form 7210

Clean Hydrogen Production Credit

Section references are to the Internal Revenue Code

unless otherwise noted.

Future Developments

For the latest information about developments related to

Form 7210 and its instructions, such as legislation

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

Form7210.

What’s New

Termination date. Public Law 119-21, commonly known

as the One Big Beautiful Bill Act, eliminates the section

45V clean hydrogen production credit for facilities

beginning construction after 2027.

Form 7220. If you are claiming the increased credit

amount on Part IV, line 10, because the facility meets the

prevailing wage and apprenticeship requirements of

section 45(b)(7)(A), you must complete and attach to your

tax return Form 7220, Prevailing Wage and

Apprenticeship (PWA) Verification and Corrections, to

provide the required information.

Reminders

Pre-filing registration. The IRS has established a

pre-filing registration that must be completed prior to

electing payment or transfer of the clean hydrogen

production credit. See Pre-filing registration requirement

for payments or transfers, later.

General Instructions

Purpose of Form

Use a separate Form 7210 to claim the section 45V credit

for the production of qualified clean hydrogen produced at

each qualified clean hydrogen production facility during

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

originally placed in service.

Caution: You must attach (a) the required verification

report and (b) if you are either petitioning for or using a

provisional emissions rate, a copy of the documentation

obtained from the Department of Energy (DOE) providing

an emissions value.

There is a statutory prohibition in section 45V that

disallows the section 45V credit for any qualified clean

hydrogen produced at a facility that includes carbon

capture equipment for which the section 45Q credit is

allowed to any taxpayer for the tax year or any prior tax

year.

How To Claim the Credit

To qualify for the credit, the clean hydrogen must be

produced in either the United States (as defined in section

Dec 6, 2025

638(1)) or a territory of the United States (as defined in

section 638(2)), for its sale or use, in the ordinary course

of a trade or business of the taxpayer. Additionally, the

production and sale or use of such clean hydrogen must

be verified by an unrelated party.

File a separate Form 7210 for each qualified clean

hydrogen production facility for which you claim the

section 45V credit. Complete Part I to report the qualified

clean hydrogen production facility information and the

appropriate lines of Parts II, III, and IV (if applicable) to

calculate your clean hydrogen production credit for such

facility.

Partnerships and S corporations. You must complete

and attach a separate Form 7210 for each facility to your

return even if (1) you cannot claim the credit, (2) you did

not elect to treat the clean hydrogen production credit as a

payment under section 6417, or (3) you did not elect to

transfer the clean hydrogen production credit (or portion

thereof) under section 6418.

Partnerships and S corporations that own and operate

a qualified clean hydrogen production facility must file a

separate Form 7210. All others are generally not required

to complete or file this form if their only source for this

credit is from a partnership or S corporation. Instead, they

can report this credit directly on Form 3800, General

Business Credit.

Amount of Credit

The clean hydrogen production credit for any tax year is

adjusted annually for inflation. The credit is calculated by

multiplying an applicable amount by the kilograms of

qualified clean hydrogen produced. For 2025, the

applicable amount ranges from $0.127 to $0.637 per

kilogram depending on the level of lifecycle greenhouse

gas emissions associated with the production of the

hydrogen. The credit is multiplied by 5.0 if the qualified

clean hydrogen production facility meets certain prevailing

wage and apprenticeship requirements or begins

construction prior to January 29, 2023, and meets certain

prevailing wage requirements.

For information regarding calculating the lifecycle

greenhouse gas emissions rate for purposes of

determining the amount of the section 45V credit, see

Department of Energy/Clean Hydrogen Production Credit.

A taxpayer must calculate the lifecycle greenhouse gas

emissions rate of its hydrogen production process using

45VH2-GREET.

In the case of any hydrogen produced pursuant to a

process for which a lifecycle greenhouse gas emissions

rate has not been determined, a taxpayer producing such

hydrogen may file a petition with the Secretary of the

Treasury to determine the emissions rate with respect to

such process. Before filing a petition with the Secretary of

Instructions for Form 7210 (2025) Catalog Number 93566P

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

the Treasury, a taxpayer must first obtain an emissions

value from the DOE. For information regarding obtaining

an emissions value, see Department of Energy/45V

Emissions Value Request.

Applicable Amount

The credit in any tax year is calculated by multiplying an

amount equal to $0.60 per kilogram (kg) of qualified clean

hydrogen produced by an applicable percentage based

on the resulting lifecycle greenhouse gas emissions. The

$0.60 amount is adjusted for inflation by multiplying the

amount by the inflation adjustment factor for the calendar

year in which the qualified clean hydrogen is produced. If

this adjusted amount is not a multiple of 0.1 cent, the

amount must be rounded to the nearest multiple of 0.1

cent. See Notice 2025-37, available at IRS.gov/irb/

2025-30_IRB#NOT-2025-37.

For 2025, the applicable amount is calculated as

follows.

Emissions (kg of CO2e per kg of

qualified clean hydrogen)

Applicable

Percentage (%)

Applicable

Amount (per kg of

qualified clean

hydrogen)

less than 0.45

100%

$0.637

0.45 to less than 1.5

33.4%

$0.213

1.5 to less than 2.5

25%

$0.159

2.5 to not greater than 4.0

20%

$0.127

Applicable entities. Applicable entities (as defined

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

from income tax credits may elect to treat the clean

hydrogen production credit attributable to a qualified clean

hydrogen production facility originally placed in service

after 2012 as a payment of income tax. Resulting

overpayments may result in refunds.

Applicable entities making the elective payment

election for the clean hydrogen production credit must file

the following.

• Form 7210 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 considered 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 such 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 each of the

succeeding years. For facilities originally placed in service

in 2023 or after, the election must first be made for the tax

year in which the facility is placed in service.

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Taxpayers electing to be treated as applicable entities. If you aren’t an applicable entity, you can also elect

to treat the credit as a payment of taxes on your return.

Section 6417(d)(1)(B) allows an electing taxpayer,

including a partnership or an S corporation, to treat the

credit for the production of clean hydrogen attributable to a

qualified facility as a payment or deemed payment of

taxes.

For a discussion of who is considered an electing

taxpayer, see 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.

If you make a section 6417(d)(1)(B) election, the

election generally applies to the year you make the

election and the 4 succeeding years (unless you revoke

your election).

Credit transfers. Under section 6418, eligible taxpayers,

partnerships, and S corporations that don’t elect payment

can elect to transfer all or part of the clean hydrogen

production credit amount otherwise allowed as a general

business credit to an unrelated third-party buyer 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 hydrogen production credit

figured in Part II, you must complete a pre-filing

registration for each qualified clean hydrogen production

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.

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 which is used to provide financing for the

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 Amount for Qualified Clean

Hydrogen Production Facilities

In the case of any qualified clean hydrogen production

facility that satisfies one of the following requirements, the

amount of the credit described above is multiplied by 5.0.

• A facility the construction of which begins prior to

January 29, 2023, and that satisfies the prevailing wage

Instructions for Form 7210 (2025)

requirements with respect to any alterations or repairs

occurring after January 29, 2023.

• A facility which satisfies the prevailing wage and

apprenticeship requirements.

Prevailing Wage Requirements

To meet the prevailing wage requirements with respect to

any qualified clean hydrogen production 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 facility is

originally placed in service), are paid wages at rates not

less than the prevailing rates for construction, alteration, or

repair.

• 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); Notice 2022-61; 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.

Apprenticeship Requirements

The apprenticeship requirements include three

components: a labor-hours requirement, a ratio

requirement, and a participation requirement.

• Under the labor-hours 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 qualified clean

hydrogen production facility are performed by qualified

apprentices from a registered apprenticeship program.

• Under the ratio requirement, the taxpayer must ensure

that the applicable ratio of apprentices to journey-workers

established by the registered apprenticeship program are

met for apprentices working on the qualified clean

hydrogen production facility each day.

• Under the participation requirement, any taxpayer (or

contractor or subcontractor) that employs four or more

laborers or mechanics in the construction, alteration, or

repair of the qualified facility must also hire at least one

qualified apprentice.

For further information on the prevailing wage and

apprenticeship requirements, go to IRS.gov/PWAFAQ.

Definitions

The following definitions apply for qualified clean

hydrogen.

Lifecycle greenhouse gas emissions has the same

meaning given such term under section 211(o)(1)(H) of

the Clean Air Act.

Qualified clean hydrogen means hydrogen that is

produced through a process that results in a lifecycle

greenhouse gas emissions rate of not greater than 4

kilograms of CO2e per kilogram of hydrogen.

Qualified clean hydrogen production facility means

a facility owned by the taxpayer, which produces qualified

Instructions for Form 7210 (2025)

clean hydrogen, and the construction of which begins

before January 1, 2028.

Establishing beginning of construction. A taxpayer

may establish that construction of a facility begins:

• By starting physical work of a significant nature

(Physical Work Test), or

• By paying or incurring 5% or more of the total cost of

the facility (Five Percent Safe Harbor).

Modification of existing facilities. For purposes of the

credit availability period, in the case of any facility that was

originally placed in service before 2023, and prior to the

modification to produce qualified clean hydrogen, that did

not produce qualified clean hydrogen, and such facility is

modified after 2022 to produce qualified clean hydrogen

and the amounts paid or incurred with respect to such

modification are properly chargeable to the capital

account of the taxpayer, then such facility will be deemed

to have been originally placed in service as of the date

that the property required to complete the modification to

produce qualified clean hydrogen is placed in service.

No overlap with section 45Q credits. No section 45V

credit is allowed with respect to any qualified clean

hydrogen produced at a facility that includes carbon

capture equipment for which a credit is allowed to any

taxpayer under section 45Q for the tax year or any prior

tax year.

Specific Instructions

Line A. Enter the facility’s lifecycle greenhouse gas

emissions value or rate (kg of CO2e per kg of qualified

clean hydrogen) for each hydrogen production process. If

applicable, you must enter the facility’s control number

obtained from the DOE for the qualified clean hydrogen.

Part I—Information on Qualified Clean

Hydrogen Production Facility

Line 1

If you are making an elective payment election or making

an election to transfer the clean hydrogen production

credit (or portion thereof), enter your pre-filing registration

number that you received from the IRS for the qualified

clean hydrogen production facility. See IRS.gov/Register

for elective payment or transfer of credits.

Line 2

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

the owner’s name and taxpayer identification number.

Line 2a

Enter the address of the facility. Enter the name of the

qualified clean hydrogen production facility or a detailed

technical description of the facility.

Line 2b

Enter the coordinates of the facility (longitude and

latitude). If you entered a registration number on line 1,

this information should correspond to the information

provided to obtain a registration number for such facility.

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Line 3

Enter the date construction began. See Establishing

beginning of construction, earlier. For the modification of

an existing facility, enter the date that you began

construction to modify the existing facility to produce

qualified clean hydrogen.

Line 4

Enter the date the qualified clean hydrogen production

facility was originally placed in service.

Caution: You may only claim the clean hydrogen

production credit after 2022 at a qualified clean hydrogen

production facility for the 10-year period beginning on the

date the facility or modification of an existing facility is

originally placed in service.

Line 5

Check the box if you are eligible for the increased credit

amount for the qualified clean hydrogen production facility

and attach the required information. See Increased Credit

Amount for Qualified Clean Hydrogen Production

Facilities, earlier. 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.

Additional information for increased credit amount. If

you checked the box on line 5 and entered an increased

amount on line 10, you must also attach a statement to

Form 7210 that includes the following information to claim

the increased credit amount for the qualified clean

hydrogen production facility. You must attach a separate

statement for each qualified clean hydrogen production

facility. The statement must include the following

information.

1. Your name and taxpayer identification number, the

facility description, and the IRS-issued registration

number (if applicable) from Part I.

2. For each qualified clean hydrogen production facility

that began construction before January 29, 2023, a

statement that you met the Continuity Requirement under

the Physical Work Test or the Five Percent Safe Harbor to

establish the beginning of construction and satisfied the

prevailing wage requirements with respect to an alteration

or repair that occurred after January 29, 2023 (to the

extent applicable).

3. For each qualified clean hydrogen production facility

or modification to an existing facility (a) that began

construction on or after January 29, 2023; or (b) an

alteration or repair that occurs at a facility after January

29, 2023, the construction of which began before January

29, 2023, you must file Form 7220 if you are claiming the

increased credit amount for meeting the prevailing wage

and apprenticeship requirements. The apprenticeship

requirements only apply to facilities for which construction

began on or after January 29, 2023.

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 this statement, including

accompanying documents, and to the best of my

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knowledge and belief, the facts presented in support of

this statement are true, correct, and complete.”

Applicable wage determinations. These are the wages

listed for a particular classification of laborer or mechanic

on the applicable wage determination for the type of

construction and the geographic area, as determined by

the Secretary of Labor.

Part II—Clean Hydrogen Production

Enter the applicable amount multiplied by the kilograms of

qualified clean hydrogen produced based on the lifecycle

greenhouse gas emissions rate that results from the

production of qualified clean hydrogen. See Applicable

Amount, earlier.

Line 7

Add column (c) of lines 6a through 6d and enter the

amount. Only one emissions rate should be used to

calculate the credit for each hydrogen production process.

Part III—Credit Reduced for

Tax-Exempt Bonds

Line 8

Calculate the reduction of credit for tax-exempt bonds with

respect to a qualified clean hydrogen production facility.

See Credit Reduced for Tax-Exempt Bonds, earlier.

Part IV—Clean Hydrogen Production

Credit

Line 10

If you checked the box on line 5 in Part I, multiply the

amount on Part III, line 9, by 5.0. See the instructions for

Part I, line 5, under Additional information for increased

credit amount, earlier. Otherwise, enter the amount from

line 9.

Line 11

Enter the total clean hydrogen production credit amount

from your distributive share reported on:

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

Deductions, Credits, etc., box 15 (code Y).

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

Income, Deductions, Credits, etc., box 13 (code Y).

If you are separately calculating a section 45V credit

and are also reporting your distributive share of a section

45V credit from a lower-tier, enter your distributive share

amount as “Credit From Pass-Through Entities” on Form

7210, Part I, line 2a. All others not calculating a separate

section 45V credit can report their distributive share

directly on Form 3800, Part III, line 1g. 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 12

Add lines 10 and 11. If you are a partnership or S

corporation and you elect payment under section 6417(c)

Instructions for Form 7210 (2025)

for any clean hydrogen production credit, report the

amount with respect to a qualified clean hydrogen

production facility on Form 3800, Part III, line 1g. Don’t

report the total credit amount on Schedule K.

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 section 6103.

If you are an eligible taxpayer, including a partnership

or S corporation, and elect to transfer any clean hydrogen

production credit (or portion thereof), report the entire

amount of the clean hydrogen production credit with

respect to a qualified clean hydrogen production facility on

Form 3800, Part III, line 1g. You must also attach

additional information to Form 3800, Part III, line 1g. See

the Instructions for Form 3800.

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated

burden for individual and business taxpayers filing this

form is approved under OMB control numbers 1545-0123

and 1545-0047 and is included in the estimates shown in

the instructions for their individual and business income

tax return. The estimated burden for all other taxpayers

who file this form is shown below.

Paperwork Reduction Act Notice. We ask for the

information on this form to carry out the Internal Revenue

laws of the United States. You are required to give us the

information. We need it to ensure that you are complying

with these laws and to allow us to figure and collect the

right amount of tax.

You are not required to provide 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 for Form 7210 (2025)

Recordkeeping . . . . . . . . . . . . . . . . . . . . .

Learning about the law or the form . . . . . . . .

Preparing and sending the form to the IRS . . .

4 hr., 46 min.

18 min.

23 min.

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.

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