Instructions for Form 7213

Instructions for Form 7213

(Rev. December 2025)

Nuclear Power Production Credit

(For use with the December 2024 revision of Form 7213)

Section references are to the Internal Revenue Code

unless otherwise noted.

Future Developments

Tax-exempt and governmental entities. Applicable

entities (such as certain tax-exempt and governmental

entities) can elect to treat the zero-emission nuclear power

production credit as a payment of income tax. See

Applicable entities, later.

What’s New

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.

For the latest information about developments related to

Form 7213 and its instructions, such as legislation

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

Form7213.

Prohibited foreign entities. No zero-emission nuclear

power 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). No

zero-emission nuclear power production credit is allowed

for any tax year beginning after July 4, 2027, if the

taxpayer is a foreign-influenced entity as defined in

section 7701(a)(51)(D), without regard to clause (i)(II).

Form 7220, Prevailing Wage and Apprenticeship

(PWA) Verification and Corrections. If you are claiming

a credit in Part II, Zero-Emission Nuclear Power

Production Credit, section 45U, line 11, you must

complete Form 7220 and attach it to your tax return. You

may claim an increased credit amount if your facility

satisfies (1) the prevailing wage requirements of section

45(b)(7)(A) and Regulations section 1.45-7 for any

alteration or repair with respect to the facility; and (2) the

recordkeeping and reporting requirements of Regulations

section 1.45-12.

Reminders

Credit for zero-emission nuclear power production.

Section 13105 of the Inflation Reduction Act of 2022 (IRA

2022) created section 45U, the zero-emission nuclear

power production credit, for electricity produced at a

qualified nuclear power facility and sold by the taxpayer to

an unrelated person in tax years beginning after 2023, and

before 2033. Part II of new Form 7213 will be used to

claim the credit. The credit is effective for tax years

beginning after 2023. For more information about the

zero-emission nuclear power production credit, see

section 45U and Notice 2022-49, available at IRS.gov/irb/

2022-43_IRB#NOT-2022-49.

Caution: A facility that is an advanced nuclear power

facility as defined in section 45J(d)(1) is not a qualified

nuclear power facility under section 45U.

Transfer of section 45J credit by qualified public entities. Section 45J(e) permits a qualified public entity to

elect to transfer all or a portion of its section 45J credit to

an eligible project partner. See Transfer of Credit by

Qualified Public Entities, later.

Jan 9, 2026

Pre-filing registration. The IRS has established a

pre-filing registration process that must be completed prior

to electing payment or transfer of the zero-emission

nuclear power production credit. See Pre-filing registration

requirement for payments or transfers, later.

General Instructions

Purpose of Form

Use Form 7213 to claim the advanced nuclear power

production credit or the zero-emission nuclear power

production credit. Part I of the form is the credit for

production from advanced nuclear power facilities under

section 45J. To claim the section 45J credit, you must

attach a copy of the acceptance letter from the IRS

described in section 6.05 of Notice 2023-24, available at

IRS.gov/irb/2023-13_IRB#NOT-2023-24.

Part II of the form is the zero-emission nuclear power

production credit under section 45U. To claim the section

45U credit, you must attach a copy of the permit or license

number from the Nuclear Regulatory Commission.

Section 45U is effective for electricity produced and sold

after 2023.

Which Revision To Use

Use this December 2025 revision of the instructions for tax

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

issued. Use prior revisions of the form and instructions for

earlier tax years. All revisions are available at IRS.gov/

Form7213.

Who Must File

You must file a separate Form 7213 for each advanced

nuclear power facility or each qualified nuclear power

facility. If you received a Schedule K-1 from a partnership,

S corporation, estate, or trust, reporting your share of any

section 45J or section 45U credit, then you don’t need to

file this form. Report your share of the section 45J or

section 45U credit on Form 3800, General Business

Credit. However, you do need to file Form 7213 if you are

an estate or trust that allocates the section 45J or section

45U credit to your beneficiaries.

Instructions for Form 7213 (Rev. 12-2025) Catalog Number 93876O

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

Caution: Taxpayers who are specified foreign entities (as

defined in section 7701(a)(51)(B)) can’t claim the

zero-emission nuclear power credit for tax years beginning

after July 4, 2025. Taxpayers who are foreign-influenced

entities (as defined in section 7701(a)(51)(D), without

regard to clause (i)(II)) can’t claim the zero-emission

nuclear power credit for tax years beginning after July 4,

2027.

Tentative credit means 1.8 cents multiplied by the

kilowatt hours of qualifying electricity produced at an

advanced nuclear power facility during the tax year. The

credit percentage for each taxpayer that has been

allocated all or part of the amount of the facility limitation is

determined by dividing the facility limitation that is

allocated to the taxpayer by the nameplate capacity of the

facility.

Credit for the Production of Electricity

From Advanced Nuclear Power

Facilities, Section 45J

Unutilized NMCL is the excess (if any) of 6,000

megawatts, over the aggregate amount of NMCL

allocated by the Secretary before 2021, reduced by any

amount of such limitation that was allocated to a facility

that was not placed in service before January 1, 2021.

Definitions—Section 45J

Advanced nuclear power facility is (a) any nuclear

facility, the reactor design for which is approved by the

Nuclear Regulatory Commission (NRC) after December

31, 1993 (and such design or a substantially similar

design of comparable capacity was not approved on or

before that date); (b) that is owned by the taxpayer; and

(c) uses nuclear energy to produce electricity.

Eligible project partner is any person who (a) is

responsible for, or participates in, the design or

construction of the advanced nuclear power facility to

which the credit relates; (b) participates in the provision of

the nuclear steam supply system to such facility; (c)

participates in the provision of nuclear fuel to such facility;

(d) is a financial institution providing financing for the

construction or operation of such facility; or (e) has an

ownership in such facility.

Facility limitation or portion of the facility limitation

means the amount of the unutilized national megawatt

capacity limitation (NMCL) allocated to a qualified facility

by the IRS. If only one taxpayer owns a direct interest in a

qualified facility, the entire facility limitation is allocated to

such taxpayer. If more than one taxpayer owns a direct

interest in a qualified facility, each taxpayer’s undivided

ownership share in the qualified facility will be treated as a

separate qualified facility owned by such taxpayer. See

Notice 2023-24 for procedures for applying for unutilized

NMCL.

National megawatt capacity limitation (NMCL) is the

total amount of megawatts allocated by the Secretary of

the Treasury to advanced nuclear power facilities and may

not exceed 6,000 megawatts.

Qualifying electricity is each kilowatt hour of electricity

that a taxpayer (a) produces at an advanced nuclear

power facility during the 8-year period beginning on the

date the facility is placed in service; and (b) sells to an

unrelated person, as defined under section 45(e)(4),

during the tax year. Electricity will be treated as sold to an

unrelated person if the ultimate purchaser of the electricity

is not related to the person that produces the electricity.

Qualified public entity is (a) a federal, state, or local

governmental entity, or any political subdivision, agency,

or instrumentality thereof; (b) a mutual or cooperative

electric company described in section 501(c)(12) or

1381(a)(2); or (c) a not-for-profit electric utility that had or

has received a loan or loan guarantee under the Rural

Electrification Act of 1936.

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Credit Amount

Generally, the credit allowed for a tax year with respect to

qualifying electricity is the lesser of:

• The tentative credit (1.8 cents multiplied by the kilowatt

hours of qualifying electricity) for the facility for the tax

year multiplied by the taxpayer’s credit percentage, or

• $125,000,000 per 1,000 megawatts of the facility

limitation that is allocated to the taxpayer. See Allocation

Method, later.

Credit Determination for Partnerships and S

Corporations

If a facility is owned by a partnership or an S corporation,

the partnership or the S corporation, and not the partners

or shareholders, is treated as the taxpayer that owns the

facility. The credit must be allocated to the partners or

shareholders in accordance with Regulations section

1.704-1(b)(4)(ii) or 1.1366-1(a)(2)(v), respectively. If the

facility is owned through an organization that has made a

valid election under section 761(a), each member’s

undivided ownership share in the facility will be treated as

a separate facility owned by such member.

In the case of a credit that is determined at the

partnership level, a qualified public entity will be treated as

the taxpayer with respect to the entity’s distributive share

of the credit and the term “eligible project partner” will

include any partner of the partnership.

Sale of Electricity to Unrelated Person

The credit is allowed only for qualifying electricity that the

taxpayer produces and sells to an unrelated person, as

defined in section 45(e)(4). For purposes of section 45J,

electricity will be treated as sold to an unrelated person if

the ultimate purchaser of the electricity is not related to the

person that produces the electricity. The requirement of a

sale to an unrelated person will be treated as satisfied if

the producer sells the electricity to a related person for

resale by the related person to a person that is not related

to the producer.

Grants, Tax-Exempt Bond Proceeds, Subsidized

Energy Financing, and Other Credits

The amount of the section 45J credit with respect to any

facility for any tax year is not reduced by the amount of

grants, tax-exempt bond proceeds, subsidized energy

financing, or other credits (described in section 45(b)(3))

used for, or in connection with, the facility.

Instructions for Form 7213 (Rev. December 2025)

Allocation of the Unutilized National Megawatt

Capacity Limitation (NMCL)

The IRS will allocate the unutilized NMCL only to

advanced nuclear power facilities for which the

Department of Energy (DOE) provides certification that

the facility qualifies as an advanced nuclear facility. Each

nuclear power reactor located on a multi-reactor site is a

separate facility. In the case of an owner of a facility that

acquired the facility after the IRS provided a previous

owner of the facility a letter stating that the DOE had

certified that facility as an “advanced nuclear facility”

under Notice 2013-68, the owner of the facility may apply

for an allocation of the unutilized NMCL.

Allocation Method

The unutilized NMCL will be allocated as follows.

1. For facilities that apply for allocations and meet the

requirements for allocation, the facilities will be allocated

amounts of the unutilized NMCL equal to their nameplate

capacities in the order in which such facilities are placed

in service, provided that the application deadline specified

in Notice 2023-24 is met. The amount of the unutilized

NMCL allocated to a qualified facility is referred to as the

“facility limitation.”

2. The IRS will continue to allocate the unutilized

NMCL equal to the nameplate capacities of qualified

facilities until all the unutilized NMCL is allocated. The

final recipient(s) of the remaining NMCL may receive only

a portion of the unutilized NMCL for which they applied

even if they otherwise meet the requirements to receive

full allocations.

3. If only one taxpayer owns a direct interest in a

qualified facility, the entire facility limitation is allocated to

that taxpayer. If more than one taxpayer owns a direct

interest in a qualified facility, each taxpayer’s undivided

ownership share in the qualified facility will be treated as a

separate qualified facility owned by that taxpayer. In such

cases, a taxpayer’s application must identify the portion of

the total nameplate capacity of the qualified facility that is

equal to its undivided ownership share in the qualified

facility.

4. Except as provided under sections 3.03 (credit

determination for partnerships and S corporations) and

5.03(5) (allocation of the NMCL) of Notice 2023-24, if a

qualified facility is owned by a partnership or an S

corporation, then the partnership or the S corporation, and

not the partners or shareholders, will be treated as the

taxpayer that owns the qualified facility. See Credit

Determination for Partnerships and S Corporations,

earlier.

5. If the qualified facility is owned through an

organization that has made a valid section 761(a) election,

each member’s undivided ownership share in the qualified

facility will be treated as a separate qualified facility owned

by such member. In such cases, a member's application

for an allocation must identify the portion of the total

nameplate capacity of the qualified facility that is equal to

its undivided ownership share in the qualified facility. See

Credit Determination for Partnerships and S Corporations,

earlier.

Instructions for Form 7213 (Rev. December 2025)

Application Process

The facility owner must apply for the unutilized NMCL no

later than 30 days after the date the facility is placed in

service. Section 6 of Notice 2023-24 provides detailed

instructions on what to include in the application. The

notice specifies the required information, the declaration

applicable to the application, required supplemental

statements, and where to submit. The IRS will review the

application, let you know if it needs more information, and

then notify you of the allocation.

Transfer of Credit by Qualified Public Entities

A qualified public entity may elect to transfer some or all of

its section 45J credit to an eligible project partner. The

qualified public entity must make a separate election each

year for each eligible project partner to whom the qualified

public entity will transfer all or a portion of the section 45J

credit. The election is irrevocable. The eligible project

partner claims the section 45J credit by filing the election

statement, provided by the qualified public entity, with its

tax return. See section 7 of Notice 2023-24 for the election

procedures, the information that must be included, and

the necessary statements.

Credit for Zero-Emission Nuclear

Power Production, Section 45U

Definitions—Section 45U

Electricity is the energy produced by a qualified nuclear

power facility from the conversion of nuclear fuel into

electric power.

Gross receipts are all amounts received from the sale of

electricity to an unrelated person during the tax year,

including amounts received from electricity services and

products provided in conjunction with the electricity sold.

This amount also includes any amount received by you

with respect to the qualified nuclear power facility from a

ZEC program.

Qualified nuclear power facility is any nuclear facility

that is owned by the taxpayer; that produces electricity by

converting nuclear fuel into electric power; that is not an

advanced nuclear power facility as defined in section 45J;

and that is placed in service before August 16, 2022.

Reduction amount is the lesser of the product of 0.3

cents multiplied by the kilowatt hours of electricity

produced by the taxpayer at the qualified nuclear power

facility and sold by the taxpayer to an unrelated person, or

the amount equal to 16% of the excess of gross receipts

over the product of 2.5 cents (adjusted for inflation)

multiplied by the kilowatt hours of electricity produced by

the taxpayer at a qualified nuclear power facility and sold

to an unrelated person.

Zero-emission credit (ZEC) program means any

payments with respect to a qualified nuclear power facility

as a result of any federal, state, or local government

program for, in whole or in part, the zero-emission,

zero-carbon, or air-quality attributes of any portion of the

electricity produced by the facility.

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Credit Amount

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), Regulations section

1.45-7(c), and the Instructions for Form 7220, Prevailing

Wage and Apprenticeship (PWA) Verification and

Corrections.

For further information on the prevailing wage

requirements, go to IRS.gov/PWAFAQ.

Applicable entities. Applicable entities (as defined

under section 6417(d)(1)(A)) can elect to treat the

zero-emission nuclear power production credit for

electricity produced and sold after 2023, as a payment of

income tax. Resulting overpayments may result in refunds.

Applicable entities making the elective payment

election for the zero-emission nuclear production credit

must file the following:

• Form 7213 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

Elective Payment Elections and Transfer Elections in the

Instructions for Form 3800. For more information on

elective payment elections under section 6417, see

Elective Payment Elections and Transfer Elections in the

Instructions for Form 3800.

Your election to treat the zero-emission nuclear power

production credit as a payment against income tax

generally applies to the tax year you make the election.

You must make the election and obtain an IRS-issued

registration number for the facility in 2025 and each

subsequent year before 2033.

Specific Instructions

Credit transfers. Under section 6418, eligible taxpayers,

partnerships, and S corporations can elect to transfer all

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

party in exchange for cash. For more information on credit

transfers, see Registering for and Making EPEs and

Transfer Elections in the Instructions for Form 3800.

Line 6

For tax years beginning after 2023, the credit under

section 45U is calculated by multiplying the kilowatt hours

of electricity produced by the taxpayer at a qualified

nuclear power facility and sold to an unrelated person

during the tax year by 0.3 cents (adjusted for inflation),

and then subtracting the reduction amount for such tax

year.

Part I—Credit for Production From

Advanced Nuclear Power Facilities,

Section 45J

If you are claiming a production credit for a qualified

advanced nuclear power facility on Part I, Section 2, you

must complete Part I, Section 1, Facility Information.

Section 1: Information on Advanced Nuclear

Power Facility

Use lines 1a through 9 to provide information for each

facility.

Line 1a

Enter the name of the facility. If there is no name for the

facility, enter a technical description of the facility.

Lines 2a and 2b

Enter the address of the facility. Enter the coordinates of

the qualified facility (longitude and latitude) on lines 2b(i)

and 2b(ii).

Enter the portion of the total nameplate capacity of the

qualified facility that is equal to your ownership share in

the facility.

Line 7

Enter the date of the acceptance letter from the IRS that

states the amount of the facility limitation and the portion

of the facility limitation being allocated to you and attach a

copy of the acceptance letter.

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 credit figured in Part II, you must

complete a pre-filing registration for each facility. To

register, go to IRS.gov/Credits-Deductions/Register-forElective-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 Elective Payment Elections and Transfer

Elections in the Instructions for Form 3800.

Line 8

Special Rule

Line 9

Prevailing wage requirements. Increased credit

amounts are available for taxpayers satisfying certain

prevailing wage requirements. To meet the prevailing

wage requirements with respect to any qualified nuclear

power facility, a taxpayer must ensure that any laborers

and mechanics employed by the taxpayer or any

contractor or subcontractor in the alteration or repair of

such facility are paid wages at rates not less than the

prevailing rates. See section 45(b)(7)(A) and Regulations

sections 1.45-7 and -12.

4

Indicate whether you are the owner of the facility or an

eligible project partner. If you are an eligible project

partner, attach the section 45J(e) Election Statement

transferring all or a portion of the qualified public entity’s

section 45J credit. See section 7.02 of Notice 2023-24.

Indicate whether the facility is owned through an

organization that has made a valid election under section

761(a). If so, each member’s undivided ownership share

in the facility will be treated as a separate facility owned by

such member.

Section 2: Production From Advanced Nuclear

Power Facilities Credit Calculation

Use lines 1 through 11 to figure the advanced nuclear

power production credit.

Instructions for Form 7213 (Rev. December 2025)

Line 1

Line 4

Line 4

Section 2: Zero-Emission Nuclear Power

Production Credit Calculation

Enter the amount of your portion of the facility limitation

allocated to you by the IRS. See Facility limitation, earlier.

Enter the kilowatt hours of electricity produced and sold to

unrelated persons during the tax year.

Line 8

Complete a separate Form 7213 to report your distributive

share of any advanced nuclear power production tax

credit from partnerships, S corporations, estates, and

trusts. Enter the total advanced nuclear production tax

credit (if any) from:

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

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

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

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

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

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

Line 10

Allocate the credit on line 8 between the estate or trust

and the beneficiaries in the same proportion as income

was allocated and enter the beneficiaries’ shares on

line 10.

If you claimed a credit for a qualified advanced nuclear

power facility in Part I and you also received a

Schedule K-1 for the section 45J credit from a partnership,

S corporation, estate, or trust, you must file a separate

Form 7213 to report your share of any credit from these

sources. Enter “Credit From Pass-Through Entities” on

line 1 of Part I and report the credit amount on line 8 of

Part I.

Part II—Credit for Zero-Emission

Nuclear Power Production, Section

45U

Section 1: Information on Zero-Emision Nuclear

Power Facility

Use lines 1 through 4 to provide the information for each

facility.

Line 1

If applicable, enter your pre-filing registration number for

the qualified nuclear power facility that you received from

the IRS. See Pre-filing registration requirement for

payments or transfers., earlier.

Line 2a

Enter the name of the facility. If there is no name for the

facility, enter a technical description of the qualified

nuclear power facility. If the owner of the facility is different

from the filer, also include the owner’s name and taxpayer

identification number.

Lines 3a and 3b

Enter the address of the qualified nuclear power facility.

Enter the coordinates of the qualified nuclear power

facility (longitude and latitude) on lines 3b(i) and 3b(ii).

Instructions for Form 7213 (Rev. December 2025)

Enter your permit or license number from the Nuclear

Regulatory Commission (NRC) to operate your facility.

Use lines 1 through 13 to figure the zero-emission nuclear

power production credit.

Line 1

Enter the kilowatt hours of electricity produced and sold at

the facility during the tax year to an unrelated person.

Line 4

Enter gross receipts from electricity produced and sold at

the facility to unrelated persons during the tax year,

including amounts received with respect to the facility from

a ZEC program.

Line 5

Enter the amounts received with respect to the facility

from a ZEC program included on line 4.

Line 11

Enter the increased credit amount for the qualified nuclear

power facility. If applicable, multiply the amount on line 10

by 5.0 and attach the required information. Otherwise,

enter the amount from line 10. See Prevailing wage

requirements, earlier.

Additional information. You must complete Forms 7213

and 7220 and attach both forms to your timely filed return

(including extensions) to claim the increased credit

amount for the qualified nuclear power facility. File a

separate Form 7220 for each facility for which you are

claiming an increased amount of credit. For more

information, see the Instructions for Form 7220.

Line 12

On a separate Form 7213, enter “Credits From

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

total distributive share of the zero-emission nuclear power

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 A);

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

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

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

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

Enter this amount on line 12.

If the only credit allocated to you is the zero-emission

nuclear power production credit, do not report the credit

on Form 7213. Instead, report the credit directly on Form

3800, Part III, line 1x. 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.

5

Line 13

Partnerships and S corporations. If you are a

partnership or an S corporation electing to transfer any

zero-emission nuclear power production credit with

respect to a qualified nuclear power 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 1u.

Line 14

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’ shares on

line 14.

If the estate or trust is subject to the passive activity

rules, include on line 15 any zero-emission nuclear power

production credit from passive activities disallowed for

prior years and carried forward to this year. Complete

Form 8582-CR, Passive Activity Credit Limitations, to

determine the allowed credit that must be allocated

between the estate or trust and the beneficiaries. For

details, see the Instructions for Form 8582-CR.

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the

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You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act

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The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden

for taxpayers filing this form is approved under OMB control number 1545-0123 and is included in the estimates shown in

the instructions for their 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.

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Instructions for Form 7213 (Rev. December 2025)