Filers claiming the general business credit for electricity produced from certain renewable resources under code sections 38 and 45 must file Form 8835.
US Code:
26 USC 38
Name of Law: General business credit
US Code:
26 USC 45
Name of Law: Electricity produced from certain renewable resources, etc.
The Sections A and B headings are replaced with new Parts I and II headings
to conform to the orientation on other credit forms. Also to conform to other credit
forms, the line numbers after line 12 are renumbered to be continuous from the
new Part I to the new Part II. The heading of Part II covers the placed-in-service
date for facilities producing electricity from marine and hydrokinetic renewables
per Sec.10, Div. B, 2 of P.L. 110-343.
$550
No
No
Uncollected
Uncollected
No
Uncollected
Sharon Dewsbury 202 622-3838
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.