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- Instructions for Form 7207 - Introductory Material
- General Instructions
- Specific Instructions
- Instructions for Form 7207 - Notices
- Instructions for Form 7207 - Additional Material
Future Developments
For the latest information about developments related to Form 7207 and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form7207.
What’s New
Changes made by Public Law 119-21, commonly known as the One Big Beautiful Bill Act.
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Sales of integrated components. For tax years beginning after December 31, 2026, there are revised rules for sales of integrated components. See Sales of integrated components occurring in tax years beginning after December 31, 2026 .
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Metallurgical coal. For tax years beginning after July 4, 2025, metallurgical coal is included as an applicable critical mineral, eligible for a credit equal to 2.5% of the costs of production.
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Restrictions relating to prohibited foreign entities. For tax years beginning after July 4, 2025, new prohibited foreign entity restrictions apply. See Prohibited foreign entity restrictions .
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Material assistance from prohibited foreign entities. For tax years beginning after July 4, 2025. See Material assistance from prohibited foreign entities .
Certifications forms.
Certification forms for contract manufacturing arrangements, related person election, and suppliers of electrode active materials or applicable critical materials have been added as appendices at the end of these instructions.
Reminders
Facility information.
Separate information and computation of the advanced manufacturing production credit for each facility are required. See Part I Facility Information , later.
Tax-exempt and governmental entities.
For tax years beginning after 2022, applicable entities (such as certain tax-exempt and governmental entities) can elect to treat the advanced manufacturing production credit as a payment of tax. See Applicable Entities, later.
Electing taxpayers.
For tax years beginning after 2022, taxpayers, partnerships, and S corporations electing to be treated as applicable entities can elect to treat the advanced manufacturing production credit as a payment of income tax. See Electing Taxpayers .
Transfer of advanced manufacturing production credit.
For tax years beginning after 2022, eligible taxpayers, partnerships, and S corporations that do not elect payment can elect to transfer all or part of the 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 and electing taxpayers. 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 credit for the production and sale of eligible components at a facility. See Pre-Filing Registration Requirement for Payments and Transfers, later.
Parts III and IV.
These parts are used to report information for each produced vessel sold and information for each applicable critical element produced and sold.
Purpose of Form
Form 7207 is used to claim the advanced manufacturing production credit under section 45X for eligible components produced by the taxpayer within the United States (including U.S. territories) and sold during the tax year in the taxpayer’s trade or business to unrelated persons.
For more information, see section 45X and Regulations sections 1.45X-1 through 1.45X-4.
File a separate Form 7207 for each facility operated to produce and sell eligible components. This also applies to applicable entities, partnerships, S corporations, estates, and trusts that produce eligible components. Partners, S corporation shareholders, and beneficiaries of estates and trusts are generally not required to file Form 7207 if their only source for the credit is the pass-through entity. Instead, they can report this credit directly on Form 3800, General Business Credits. If the partner, S corporation shareholder, or beneficiary is, itself, a pass-through entity, see Line 7 , later.
Applicable Entities
For tax years beginning after 2022, applicable entities, as defined under section 6417(d)(1)(A) that generally don’t benefit from income tax credits can elect to treat the advanced manufacturing production credit as a payment of income tax. Resulting overpayments may result in refunds.
Applicable entities making the elective payment election for the advanced manufacturing production credit must file the following:
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Form 7207;
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Form 3800; and
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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 EPEs and Transfer Elections 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.
Electing Taxpayers
If you aren’t an applicable entity, you can elect to treat the credit as a payment of taxes on your return. Section 6417(d)(1)(D) allows electing taxpayers, including partnerships and S corporations, to treat the advanced manufacturing production credit as a payment of taxes. For a discussion of who is considered an electing taxpayer, see the last three paragraphs under EPEs and Transfer Elections 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.
If you make a section 6417(d)(1)(D) election, your election generally applies for 2025 and the 4 succeeding years (unless you revoke your election). You must obtain an IRS-issued registration number for the facility in 2025 and each of the succeeding years.
Credit Transfers
For tax years beginning after 2022, under section 6418, eligible taxpayers, partnerships, and S corporations that do not elect payment can elect to transfer all or a part of the credit figured in Part II to an unrelated third-party buyer in exchange for cash. An eligible taxpayer may not elect to transfer any portion of the advanced manufacturing production credit to a taxpayer that is a specified foreign entity as defined in section 7701(a)(51)(B). 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 and 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 in Part II, you must complete a pre-filing registration for each manufacturing facility. To register, go to IRS.gov/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. Also see EPEs and Transfer Elections in the Instructions for Form 3800.
Special Rules
Special rule for contract manufacturing arrangements.
If an eligible component is produced by a taxpayer pursuant to a contract manufacturing arrangement, the parties to such agreement may determine by agreement the party that may claim the section 45X credit. If a taxpayer enters into contract manufacturing arrangements with multiple fabricators to produce an eligible component, the parties to such agreements may determine by agreement the party that may claim the section 45X credit. The contract manufacturing arrangement must be entered into before the production of the eligible components is completed. The IRS will not challenge the agreement of the parties if all the parties submit signed certification statements. Complete and submit with Form 7207 a Contract Manufacturing Certification Statement (Appendix A) for each contract manufacturing arrangement.
Qualified sales.
Sales of eligible components qualify under section 45X only with respect to eligible components, the production of which is within the United States or U.S. territories, including continental shelf areas described in sections 638(1) and 638(2).
A person is treated as having sold an eligible component to an unrelated person if such component is integrated, incorporated, or assembled into another eligible component that is sold to an unrelated person.
For purposes of the advanced manufacturing production credit, persons are treated as related to each other if such persons would be treated as a single employer under the regulations prescribed under the common control rules of section 52(b).
Sales of integrated components occurring in tax years beginning after December 31, 2026.
A sale of an eligible component will be treated as sold to an unrelated person if such component (primary component) is integrated, incorporated, or assembled into another eligible component (secondary component) produced within the same manufacturing facility, and the secondary component is sold to an unrelated person. This is provided that not less than 65% of the total direct material costs paid by the taxpayer to produce the secondary component are attributable to components which are mined, produced, or manufactured in the United States.
For the latest information concerning qualified sales and related person rules, see IRS.gov/Form7207.
Caution:
If you made an election to treat a sale of components to a related person as made to an unrelated person, you must maintain and preserve records of qualified sales.
Prohibited foreign entity restrictions.
In general, for tax years beginning after July 4, 2025, no advanced manufacturing production credit will be allowed if the taxpayer is a specified foreign entity, as defined in section 7701(a)(51)(B), or a foreign-influenced entity, as defined in section 7701(a)(51)(D) (without regard to section 7701(a)(51)(D)(i)(II)). If the taxpayer is a foreign-influenced entity to which section 7701(a)(51)(D)(i)(ll) applies for any tax year, no advanced manufacturing production credit will be allowed for such tax year if the determination under section 7701(a)(51)(D)(i)(ll) relates to the following eligible components:
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(i) solar energy component |
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(ii) wind energy component |
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(iii) inverters, including central inverters, commercial inverters, distributed wind inverters, microinverters, residential inverters, and utility inverters. |
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(iv) qualifying battery component, and |
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(v) applicable critical mineral. |
Material assistance from prohibited foreign entities.
For tax years beginning after July 4 2025, an “eligible component” doesn’t include any property which includes any material assistance from a prohibited foreign entity, as applied by substituting “used in a product sold before January 1, 2027” for “used in a product sold before January 1, 2030 in section 7701(a)(52)(D)(iv)(II)(bb))”.
Phase out and termination.
The credit for advanced manufacturing production will phase out for eligible components sold after 2029, except applicable critical minerals. For phase-out years, the credit amount is equal to the product of the amount determined in lines 1 through 6 of Form 7207 multiplied by the following phase-out percentages.
| Tax year sold | Phase-out percentages |
|---|---|
| Sold during calendar year 2030 | 75% |
| Sold during calendar year 2031 | 50% |
| Sold during calendar year 2032 | 25% |
| Sold after December 31, 2032 | 0% |
Phase out for applicable critical minerals other than metallurgical coal produced after December 31, 2030.
| Tax year produced | Phase-out percentages |
|---|---|
| Produced during calendar year 2031 | 75% |
| Produced during calendar year 2032 | 50% |
| Produced during calendar year 2033 | 25% |
| Produced after December 31, 2033 | 0% |
Part I—Facility Information
If you are claiming the advanced manufacturing production credit for eligible components produced at a facility and sold to an unrelated person, you must complete Part I—Facility Information.
Line 1.
If applicable, enter your pre-filing registration number which you received from the IRS. See Pre-Filing Registration Requirement for Payments and Transfers , earlier.
Line 3.
Enter the address of the facility, the owner’s name, and taxpayer identification number (if different from filer), and a detailed technical description of the facility in which the eligible components that are sold to unrelated persons are produced.
Line 4.
Enter the coordinates of the facility.
Line 5.
Check to indicate whether the related party election under section 45X(a)(3)(B) was made for this tax year. See Special Rules , earlier, concerning qualified sales and related person rules. If yes, complete and submit with Form 7207 the 45X Related Person Election Certification Pursuant to IRC 45X(a)(3)(B) (Appendix B).
Line 6.
You can’t claim the advanced manufacturing production credit for eligible components produced using any property that is part of a facility for which a credit under section 48C was previously taken after August 16, 2022.
If you check “Yes” on line 6, you must maintain sufficient records to show that you did not include sales of eligible components produced at a section 48C advanced energy project.
Part II—Eligible Components
Eligible components are certain solar energy components, wind energy components, inverters, qualifying battery components, and applicable critical minerals. For more information on these eligible components, including certain applicable minerals described in Line 6, see Treasury Decision 10010 and section 45X regulations.
Line 1.
Solar energy eligible components are the following.
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Line 1a. Photovoltaic cell is the smallest semiconductor element of a solar module which performs the immediate conversion of light into electricity.
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Line 1b. Photovoltaic wafer is a thin slice, sheet, or layer of semiconductor material of at least 240 square centimeters produced by a single manufacturer either directly from molten or evaporated solar grade polysilicon or deposition of solar grade thin film semiconductor photon absorber layer, or through formation of an ingot from molten polysilicon and subsequent slicing, and which comprises the substrate or absorber layer of one or more photovoltaic cells.
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Line 1c. Polymeric backsheet is a sheet on the back of a solar module which acts as an electric insulator and protects the inner components of such module from the surrounding environment.
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Line 1d. Solar grade polysilicon is a silicon which is suitable for use in photovoltaic manufacturing, and purified to a minimum purity of 99.999999% silicon by mass.
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Line 1e. Solar module is the connection and lamination of photovoltaic cells into an environmentally protected final assembly which is suitable to generate electricity when exposed to sunlight, and ready for installation without an additional manufacturing process.
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Line 1f. Torque tube means a structural steel support element (including longitudinal purlins) which is part of a solar tracker, is of any cross-sectional shape, may be assembled from individually manufactured segments, spans longitudinally between foundation posts, supports solar panels and is connected to a mounting attachment for solar panels (with or without separate module interface rails), and is rotated by means of a drive system. Solar tracker means a mechanical system that moves solar modules according to the position of the sun and to increase energy output.
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Line 1g. Structural fastener means a component which is used to connect the mechanical and drive system components of a solar tracker to the foundation of such solar tracker, to connect torque tubes to drive assemblies, or to connect segments of torque tubes to one another. Solar tracker means a mechanical system that moves solar modules according to the position of the sun and to increase energy output.
Column (d) for lines 1a and 1e.
Aggregate capacity is determined by multiplying the number of eligible components sold during the tax year (thin film photovoltaic cells, crystalline photovoltaic cells or solar modules, line 1a or 1e) by the wattage capacity of each respective component.
For example, if you produced and sold 500 100-watt thin film photovoltaic cells (500 x 100 = 50,000) and 1,500 200-watt crystalline photovoltaic cells (1,500 x 200 = 300,000), the reportable aggregate capacity in line 1, column (d), is 350,000 (50,000 + 300,000).
The line 1e, column (d), aggregate capacity is calculated in a similar manner. If you sold 300 100-watt solar modules (300 x 100 = 30,000) and 400 200-watt solar modules (400 x 200 = 80,000), the aggregate capacity on line 1e, column (d), is 110,000 (30,000 + 80,000).
Enter on lines 1b, 1c, 1d, 1f, and 1g the number of solar energy component units sold, as specified in column (b) units of measurement.
Line 2.
Wind energy eligible components are the following.
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Line 2a. Related offshore wind vessel is any vessel which is purpose-built or retrofitted for purposes of the development, transport, installation, operation, or maintenance of offshore wind energy components.
Complete Part III, lines 1–49, with sales prices for any eligible offshore wind vessels produced and sold. Enter the total from Part III on line 2a, column (d).
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Line 2b. Blade means an airfoil-shaped blade which is responsible for converting wind energy to low-speed rotational energy.
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Line 2c. Nacelle is the assembly of the drivetrain and other tower-top components of a wind turbine (with the exception of the blades and the hub) within their cover housing.
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Line 2d. Tower is a tubular or lattice structure which supports the nacelle and rotor of a wind turbine.
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Lines 2e and 2f. Offshore wind foundation is the component (including transition piece) which secures an offshore wind tower and any above-water turbine components to the seafloor using fixed platforms such as offshore wind monopiles, jackets, or gravity-based foundations, or floating platforms and associated mooring systems.
Column (d) for lines 2b–2f.
Aggregate capacity is determined by multiplying the number of eligible components produced and sold during the tax year by the rated capacity of each wind turbine for which the component was produced.
For example, if you produced and sold three blades for a 6-million-watt wind turbine and three blades were sold for a 10-million-watt wind turbine, the aggregate capacity is 48 million ((3 x 6 million) plus (3 x 10 million)). Enter 48,000,000 on line 2b, column (d).
Line 3.
Inverter eligible components are the following.
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Inverter means an end product which is suitable to convert direct current electricity from one or more solar modules or certified distributed wind energy systems into alternating current electricity.
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Line 3a. Central inverter means an inverter which is suitable for large utility-scale systems and has a capacity which is greater than 1,000 kilowatts (expressed on a per alternating current watt basis).
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Line 3b. Utility inverter means an inverter which is suitable for commercial or utility-scale systems, has a rated output of not less than 600 volt three-phase power, and has a capacity greater than 125 kilowatts and not greater than 1,000 kilowatts (expressed on a per alternating current watt basis).
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Line 3c. Commercial inverter means an inverter which is suitable for commercial or utility-scale applications, has a rated output of 208, 480, 600, or 800 volt three-phase power, and has a capacity which is not less than 20 kilowatts and not greater than 125 kilowatts (expressed on a per alternating current watt basis).
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Line 3d. Residential inverter means an inverter which is suitable for a residence, has a rated output of 120 or 240 volt single-phase power, and has a capacity which is not greater than 20 kilowatts (expressed on a per alternating current watt basis).
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Line 3e. Microinverter means an inverter which is suitable to connect with one solar module, has a rated output of 120 or 240 volt single-phase power, or 208 or 480 volt three-phase power, and has a capacity which is not greater than 650 watts (expressed on a per alternating current watt basis).
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Line 3f. Distributed wind inverter means an inverter which is used in a residential or non-residential system which utilizes one or more certified distributed wind energy systems, and has a rated output of not greater than 150 kilowatts. A “certified distributed wind energy system” is certified by an accredited certification agency to meet standard 9.1-2009 of the American Wind Energy Association (including any subsequent revisions to or modifications of such standard which have been approved by the American National Standards Institute).
Column (d) for lines 3a–3f.
The inverter component aggregate capacity is determined by multiplying the number of eligible components sold by the capacity of each component (expressed on a per alternating current watt basis).
For example, you produce and sell 50 central inverters and each central inverter’s capacity in watts (AC) is 1,000. In addition, you produce and sell 100 central inverters and each of those central inverter’s capacity in watts (AC) is 2,500. Multiply 50 x 1,000 (50,000) and 100 x 2,500 (250,000) to determine total aggregate capacity of 300,000 (50,000 + 250,000) for line 3a, column (d).
Line 4.
Electrode active material means cathode materials, anode materials, anode foils, and electrochemically active materials including solvents, additives, and electrolyte salts that contribute to the electrochemical processes necessary for energy storage.
Enter in line 4a, column (d), the costs incurred for electrode active materials sold.
In order to include direct or indirect material costs as defined in Regulations 1.263A-1(e)(2)(i)(A) and (e)(3)(ii)(E) as production costs when calculating a section 45X credit for the production and sale of an electrode active material, a taxpayer must complete and submit with Form 7207 a 45X Supplier Certification for Electrode Active Materials or Applicable Critical Minerals (Appendix C). For other requirements, see Regulations 1.45X-3(e)(2)(iv)(C).
Line 5.
Battery eligible components are the following.
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Line 5a. Battery cell means an electrochemical cell comprised of one or more positive electrodes and one or more negative electrodes, with an energy density of not less than 100 watt-hours per liter, and capable of storing at least 12 watt-hours of energy. For purposes of computing the credit amount for a battery cell, the capacity must not exceed a capacity-to-power ratio not exceeding 100:1.
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Lines 5b and 5c. Battery module means a module (a) in the case of a module using battery cells, with two or more battery cells which are configured electrically, in series or parallel, to create voltage or current, as appropriate, to a specified end use; or (b) with no battery cells. To be eligible, either type of battery module must have an aggregate capacity of not less than 7 kilowatt-hours (or, in the case of a module for a hydrogen fuel cell vehicle, not less than 1 kilowatt-hour). For purposes of computing the credit amount for a battery module using battery cells, the capacity must not exceed a capacity-to-power ratio of 100:1, and is comprised of all other essential equipment needed for battery functionality, such as current collector assemblies and voltage sense harnesses, or any other essential energy collection equipment.
Capacity-to-power ratio
means, with respect to a battery cell or battery module, the ratio of the capacity of the cell or module to the maximum discharge amount of cell or module.
Column (d) for lines 5a–5c.
The aggregate capacity of eligible battery components is determined by multiplying the number of eligible components produced and sold by the capacity of each component expressed on a kilowatt-hour basis.
For example, you produce and sell 50 battery cells and each battery cell has a capacity of 12 kilowatt-hours. In addition, you produce and sell 100 battery cells and each of those battery cells has a capacity of 15 kilowatt-hours. Multiply 50 x 12 (600) and 100 x 15 (1,500) to determine total aggregate capacity of 2,100 kilowatt-hours for line 5a, column (d).
Line 6.
Applicable critical minerals are the following.
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Aluminum which is converted from bauxite to a minimum purity of 99% alumina by mass, or purified to a minimum purity of 99.9% aluminum by mass.
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Antimony which is converted to antimony trisulfide concentrate with a minimum purity of 90% antimony trisulfide by mass, or purified to a minimum purity of 99.65% antimony by mass.
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Barite which is barium sulfate purified to a minimum purity of 80% barite by mass.
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Beryllium which is converted to copper-beryllium master alloy, or purified to a minimum purity of 99% beryllium by mass.
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Cerium which is converted to cerium oxide which is purified to a minimum purity of 99.9% cerium oxide by mass, or purified to a minimum purity of 99% cerium by mass.
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Cesium which is converted to cesium formate or cesium carbonate, or purified to a minimum purity of 99% cesium by mass.
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Chromium which is converted to ferrochromium consisting of not less than 60% chromium by mass, or purified to a minimum purity of 99% chromium by mass.
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Cobalt which is converted to cobalt sulfate, or purified to a minimum purity of 99.6% cobalt by mass.
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Dysprosium which is converted to not less than 99% pure dysprosium iron alloy by mass, or purified to a minimum purity of 99% dysprosium by mass.
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Europium which is converted to europium oxide which is purified to a minimum purity of 99.9% europium oxide by mass, or purified to a minimum purity of 99% by mass.
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Fluorspar which is converted to fluorspar which is purified to a minimum purity of 97% calcium fluoride by mass, or purified to a minimum purity of 99% fluorspar by mass.
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Gadolinium which is converted to gadolinium oxide which is purified to a minimum purity of 99.9% gadolinium oxide by mass, or purified to a minimum purity of 99% gadolinium by mass.
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Germanium which is converted to germanium tetrachloride, or purified to a minimum purity of 99.99% germanium by mass.
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Graphite which is purified to a minimum purity of 99.9% graphitic carbon by mass.
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Indium (1) which is converted to (a) indium tin oxide or (b) indium oxide which is purified to a minimum purity of 99.9% indium oxide by mass, or (2) which is purified to a minimum purity of 99% indium by mass.
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Lithium which is converted to lithium carbonate or lithium hydroxide, or purified to a minimum purity of 99.9% lithium by mass.
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Manganese which is converted to manganese sulphate, or purified to a minimum purity of 99.7% manganese by mass.
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Metallurgical coal which is suitable for use in the production of steel (within the meaning of the notice published by the Department of Energy entitled “Critical Material List; Addition of Metallurgical Coal Used for Steelmaking” (90 Fed. Reg. 22711 (May 29, 2025))), regardless of whether such production occurs inside or outside of the United States.
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Neodymium which is converted to neodymium-praseodymium oxide which is purified to a minimum purity of 99% neodymium-praseodymium oxide by mass, converted to neodymium oxide which is purified to a minimum purity of 99.5% neodymium oxide by mass, or purified to a minimum purity of 99.9% neodymium by mass.
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Nickel which is converted to nickel sulphate, or purified to a minimum purity of 99% nickel by mass.
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Niobium which is converted to ferronibium, or purified to a minimum purity of 99% niobium by mass.
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Tellurium which is converted to cadmium telluride, or purified to a minimum purity of 99% tellurium by mass.
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Tin which is purified to low alpha emitting tin which has a purity of greater than 99.99% by mass, and possesses an alpha emission rate of not greater than 0.01 counts per hour per centimeter square.
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Tungsten which is converted to ammonium paratungstate or ferrotungsten.
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Vanadium which is converted to ferrovanadium or vanadium pentoxide.
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Yttrium which is converted to yttrium oxide which is purified to a minimum purity of 99.999% yttrium oxide by mass, or purified to a minimum purity of 99.9% yttrium by mass.
| Any of the following minerals, provided that such mineral is purified to a minimum purity of 99% by mass: | |||
|---|---|---|---|
| Arsenic | Lanthanum | Rubidium | Titanium |
| Bismuth | Lutetium | Ruthenium | Ytterbium |
| Erbium | Magnesium | Samarium | Zinc |
| Gallium | Palladium | Scandium | Zirconium |
| Hafnium | Platinum | Tantalum | |
| Holmium | Praseodymium | Terbium | |
| Iridium | Rhodium | Thulium | |
Complete Part IV and enter total costs for the applicable critical elements from Part IV, line 74, on line 6a, column (d).
Line 7.
On a separate Form 7207, enter “Credits From Pass-Through Entities” on line 2 of Part I and report your total distributive share of advanced manufacturing production credit from partnerships, S corporations, estates, and trusts from:
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Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc., box 15 (code V);
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Schedule K-1 (Form 1120-S), Shareholder’s Share of Income, Deductions, Credits, etc., box 13 (code V); and
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Schedule K-1 (Form 1041), Beneficiary’s Share of Income, Deductions, Credits, etc., box 13 (code D).
Enter this amount on line 7.
If your only source of the advanced manufacturing production credit is a Schedule K-1, you don’t need to file Form 7207. Report the credit on Form 3800, Part III, line 1b. Pass-through entities whose only source of the advanced manufacturing production credit is a Schedule K-1 don’t need to file Form 7207; they pass the credit through on the Schedules K-1 they issue to their partners, shareholders, or beneficiaries.
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 8a.
If you are a partnership or S corporation and you elect payment for any advanced manufacturing production credit under section 6417(c), report the amount with respect to a facility on Form 3800, Part III, line 1b, and not on Schedule K.
If you are a partnership or S corporation electing to transfer any advanced manufacturing production credit (or portion thereof) for a facility under section 6418(c), you must report the total credit amount with respect to your facility on Form 3800, Part III, line 1b, and not on Schedule K. See the Instructions for Form 3800 to report any non-transferred portion of advanced manufacturing production credit.
Line 8b.
Allocate the credit on line 8a, column (e), between the estate or trust and the beneficiaries in the same proportion as income was allocated and enter the beneficiaries’ shares on line 8b, column (e). If the estate or trust is subject to the passive activity rules, 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.
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 Codesection 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, tax exempt filers under OMB control number 1545-0047, business filers is approved under OMB control number 1545-0123, and estate and trust filers is approved 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.
Contract Manufacturing Certification Statement
(page 1 of 3)
Pursuant to Treasury Regulations section 1.45X-1(c)(3)(iii)
Attach to Form 7207
| A separate certification statement is required for each contract manufacturing arrangement. |
Party entitled to claim the IRC section 45X credit:
| Name | Tax ID number | Principal business activity code (NAICS) | Tax year beginning (MM/DD/YYYY) |
Tax year ending date (MM/DD/YYYY) |
| Description of trade or business | Description of role in contract manufacturing arrangement | |||
Party not entitled to claim the IRC section 45X credit:
| Name | Tax ID number | Principal business activity code (NAICS) | Tax year beginning (MM/DD/YYYY) |
Tax year ending date (MM/DD/YYYY) |
| Description of trade or business | Description of role in contract manufacturing arrangement | |||
| If there are additional parties to this contract manufacturing arrangement, please attach additional pages to this contract manufacturing certification statement that provide the name, tax ID, business activity code, tax year beginning date, tax year ending date, description of trade or business, and description of role in contract manufacturing arrangement, for each additional party. | ||
| Does this contract manufacturing arrangement designate the party entitled to claim the IRC section 45X credit as the eligible taxpayer? | ||
 Yes |
No |
|
| If “No,” explain: | _____ | |
| _____ | ||
Contract Manufacturing Certification Statement
(page 2 of 3)
Eligible component(s) produced by the parties as identified on Part II of Form 7207:
| Eligible Component(s): | _____ | |||||
| Production start and end date(s) of eligible component(s): | _____ | |||||
| Sale date(s) of eligible component(s): | _____ | |||||
| Is the party entitled to claim the IRC section 45X credit making an election pursuant to IRC section 6417 and the regulations thereunder with respect to the eligible component(s) produced by the parties pursuant to this contract manufacturing arrangement? | ||||||
| Yes |
No |
|||||
| Is the party that is entitled to claim the IRC section 45X credit making an election pursuant to IRC section 6418 and the regulations thereunder with respect to the eligible component(s) produced by the parties pursuant to this contract manufacturing arrangement? | ||||||
| Yes |
No |
|||||
Facility where the eligible component(s) were produced:
| IRS-Issued IRC 6417 or 6418 registration number for the facility, if applicable: | _____ | |||
| Date the facility was placed in service: | _____ | |||
| Address of the facility: | _____ | |||
| Description of the facility: | _____ | |||
| Coordinates: Latitude: | _____ | Longitude: | _____ | |
| Please use continuation pages if additional facility locations are used in the process of manufacturing the eligible components. | ||||
Contract Manufacturing Certification Statement
(page 3 of 3)
Certification Statement
| By signing this contract manufacturing certification statement, all parties to this contract manufacturing arrangement agree to maintain all relevant records required under IRC sections 45X and 6001, and the regulations thereunder, to establish eligibility for, and the amount of, the IRC section 45X credit. | ||
| The parties agree that the party identified above, and signing below as the party entitled to claim the section 45X credit, is the sole party to the contract manufacturing arrangement entitled to claim the IRC section 45X credit with respect to the production and sale of the eligible component(s) produced pursuant to the contract manufacturing arrangement. | ||
| By signing this contract manufacturing certification statement, the other parties to the contract manufacturing arrangement not entitled to claim the IRC section 45X credit relinquish any claim to the credit. This certification is irrevocable for the eligible component(s) produced pursuant to the contract manufacturing arrangement. | ||
| The party entitled to claim the IRC section 45X credit certifies under penalty of perjury that it has examined this contract manufacturing certification statement, including accompanying documents, and that, to the best of its knowledge and belief, the facts presented in support of this statement are true, correct, and complete. | ||
| Signature of the party entitled to claim the IRC section 45X credit: | _____ | |
| Name: | _____ | |
| Date: | _____ | |
| Title: | _____ | |
| For corporations, the certification must be signed by an individual authorized under IRC section 6062. | ||
| The party not entitled to claim the IRC section 45X credit certifies under penalty of perjury that it has examined this contract manufacturing certification statement, including accompanying documents, and to the best of its knowledge and belief, the facts presented in support of this statement are true, correct, and complete. | ||
| Signature of the party not entitled to claim the IRC section 45X credit: | _____ | |
| Name: | _____ | |
| Date: | _____ | |
| Title: | _____ | |
| For corporations, the certification must be signed by an individual authorized under IRC section 6062. | ||
| If there are additional parties to this contract manufacturing arrangement that are not entitled to claim the IRC section 45X credit, attach a signed certification statement to this contract manufacturing certification statement for each additional party. | ||
IRC Section 45X Related Person Election Certification
(page 1 of 2)
Pursuant to IRC Section 45X(a)(3)(B)
Tax Year 20___.
Attach to Form 7207
| Provide a certification for each related party being elected. |
Taxpayer’s Information (Seller):
| 1. | Taxpayer’s name: | _____ | ||
| 2. | Taxpayer’s EIN: | _____ | ||
| 3. | Description of taxpayer’s trade or business: | _____ | ||
| 4. | Taxpayer’s principal business activity code (NAICS): | _____ | ||
| 5. | Tax year beginning date: | _____ | ||
| 6. | Tax year ending date: | _____ | ||
Related Person’s Information (Buyer):
| 7. | Related person’s name: | _____ | |||
| 8. | Related person’s EIN: | _____ | |||
| 9. | Description of related person’s trade or business: | _____ | |||
| 10. | Related person’s principal business activity code (NAICS): | _____ | |||
| 11. | Tax year beginning date: | _____ | |||
| 12. | Tax year end date: | _____ | |||
| 13. | List each eligible component sold to an eligible related person: | ||||
| 13a. | Type of eligible component (listed on Form 7207): | _____ | |||
| 13b. | Intended use of eligible component by related person: | ||||
| Integrate, incorporate, or assemble into an item of inventory produced by the related person |
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| Finished goods inventory of the related person |
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| Capital asset used in the trade or business of the related person |
|||||
| Other (provide a specific description) |
_____ | ||||
| 14. | List each eligible component sold to an eligible related person: | ||||
| 14a. | Type of eligible component (listed on Form 7207): | _____ | |||
| 14b. | Intended use of eligible component by related person | ||||
| Integrate, incorporate, or assemble into an item of inventory produced by the related person |
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| Finished goods inventory of the related person |
|||||
| Capital asset used in the trade or business of the related person |
|||||
| Other (provide a specific description) |
_____ | ||||
| 15. | List each eligible component sold to an eligible related person: | ||||
| 15a. | Type of eligible component (listed on Form 7207): | _____ | |||
| 15b. | Intended use of eligible component by related person | ||||
| Integrate, incorporate, or assemble into an item of inventory produced by the related person |
|||||
| Finished goods inventory of the related person |
|||||
| Capital asset used in the trade or business of the related person |
|||||
| Other (provide a specific description) |
_____ | ||||
| For additional eligible components, use continuation sheets to provide the above information for all remaining eligible components sold to an eligible related person. | |||||
IRC Section 45X Related Person Election Certification
(page 2 of 2)
Additional Questions for Related Offshore Wind Vessels:
| 1. | Vessel name and primary vessel number: | _____ | ||
| _____ | ||||
| _____ | ||||
| 2. | Type of offshore wind support vessel: | _____ | ||
| _____ | ||||
| 3. | Sales price of vessel: | _____ | ||
| 4. | Briefly explain features of the vessel which make it capable of performing offshore wind support functions and what those functions are: | |||
| _____ | ||||
| _____ | ||||
| 5. | This is a: | New Vessel |
Retrofit Vessel |
|
| 6. | If it is a retrofit vessel, explain the components and features added: | |||
| _____ | ||||
| _____ | ||||
CERTIFICATION
| This election pursuant to IRC section 45X(a)(3)(B)(i) applies to all sales to related persons of eligible components during the taxable year ending on ___________ with respect to the trade or business identified on page 1. | |||
| The taxpayer certifies that, at the time of making this related person election for the trade or business identified on page 1, the eligible components sold to the related person(s) are not defective, as defined in Regulations section 1.45X- 2(d)(4)(iii). | |||
| Taxpayer certifies that, at the time of making this related person election for the trade or business identified on page 1, the taxpayer does not know, or have reason to know, that the eligible components sold to the related person(s) for the trade or business identified on page 1 have been, or will be, put to an improper use, as defined in Regulations section 1.45X-2(d)(4)(ii). | |||
| The taxpayer certifies under penalty of perjury that it has examined this election and certification, and to the best of its knowledge and belief, it is true, correct, and complete. | |||
| Taxpayer’s signature: | _____ | ||
| Name of signer: | _____ | ||
| Title of signer: | _____ | ||
| Date: | _____ | ||
IRC Section 45X Supplier Certification for Electrode Active Materials or Applicable Critical Minerals
Attach to Form 7207
| Supplier’s name: | _____ | ||
| Supplier’s EIN: | _____ | ||
| Taxpayer’s/Purchaser’s name: | _____ | ||
| Constituent elements, materials or subcomponents of either electrode active material and/or applicable critical mineral: | |||
| By signing this certification statement, the supplier hereby certifies that it is not claiming an IRC section 45X advanced manufacturing production credit with respect to any of the material supplied to the taxpayer/purchaser that, at the time of the sale, meets the definition of an electrode active material or an applicable critical mineral under IRC section 45X and regulations thereunder. Additionally, the supplier certifies that with respect to that material, it is not aware of any prior supplier in the chain of production that has claimed, or will claim, an IRC section 45X credit. | ||||
| The supplier certifies under penalty of perjury that it has examined this certification statement, and to the best of its knowledge and belief, it is true, correct, and complete | ||||
| Supplier’s signature: | _____ | |||
| Signer’s name: | _____ | |||
| Signer’s title: | _____ | |||
| Date: | _____ | |||
| For corporations, the certification must be signed by an individual authorized under IRC section 6062. | ||||