Instructions For Form 8909 - Energy Efficient Appliance Credit

2014

Department of the Treasury

Internal Revenue Service

Instructions for Form 8909

Energy Efficient Appliance Credit

Section references are to the Internal Revenue Code

Partnerships, S corporations, cooperatives, estates,

unless otherwise noted.

and trusts must always report any of the above credits on

line 25. All other taxpayers:

General Instructions

Report the above credits directly on Form 3800, Part lll,

line 1q; and

Future Developments

Do not file Form 8909.

For the latest information about developments related to

The credit for dishwashers and Type A refrigerators

Form 8909 and its instructions, such as legislation

cannot exceed $25 million reduced by the amount of the

enacted after they were published, go to

credit allowed for these appliances in all prior tax years

form8909.

beginning after 2010.

What's New

Line 27

The energy efficient appliance credit has expired for

Cooperatives. A cooperative described in section

qualified energy efficient appliances produced in calendar

1381(a) must allocate to its patrons the credit in excess of

years after 2013.

its liability limit. Therefore, to figure the unused amount of

Purpose of Form

the credit allocated to patrons, the cooperative must first

figure its tax liability. While any excess is allocated to

Partnerships, S corporations, cooperatives, estates, and

patrons, any credit recapture applies as if the cooperative

trusts use the 2014 Form 8909 to report any energy

had claimed the entire credit.

efficient appliance credit received from a fiscal year

If the cooperative is subject to the passive activity rules,

partnership, S corporation, cooperative, estate, or trust

include on line 25 any energy efficient appliance credit

whose tax year began in 2013 (when the credit was still

from passive activities disallowed for prior years and

available) and ends during the 2014 tax year. All other

carried forward to this year. Complete Form 8810,

taxpayers report this credit directly on line 1q in Part III of

Corporate Passive Activity Loss and Credit Limitations, to

Form 3800, General Business Credit.

determine the allowed credit that must be allocated

between the cooperative and the patrons. For details, see

Specific Instructions

the Instructions for Form 8810.

Line 1 Through Line 24

Estates and trusts. Allocate the energy efficient

appliance credit on line 26 between the estate or trust and

These lines are now shown as “Reserved.” When any

the beneficiaries in the same proportion as income was

form, worksheet, or instruction refers to these lines, treat

allocated and enter the beneficiaries' share on line 27.

the amounts on these lines as zero.

If the estate or trust is subject to the passive activity

Line 25

rules, include on line 25 any energy efficient appliance

credit from passive activities disallowed for prior years

Enter total energy efficient appliance credits from:

and carried forward to this year. Complete Form 8582-CR,

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

Passive Activity Credit Limitations, to determine the

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

allowed credit that must be allocated between the estate

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

or trust and the beneficiaries. For details, see the

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

Instructions for Form 8582-CR.

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

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

Form 1099-PATR, Taxable Distributions Received

From Cooperatives, box 10, or other notice of credit

allocation.

Feb 02, 2015

Cat. No. 66482E

Instructions For Form 8909 - Energy Efficient Appliance Credit - 2014

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