8907
OMB No. 1545-2008
Nonconventional Source Fuel Credit
2013
Form
Attach to your tax return.
▶
Attachment
Department of the Treasury
Information about Form 8907 and its instructions is at
146
▶
Internal Revenue Service
Sequence No.
Identifying number
Name(s) shown on return
(b)
(a)
Reserved
Qualified coke and coke
(see What's New in the
gas sold in calendar year 2013
1
instructions)
Date the facility was placed in service
2
Barrel-of-oil equivalents .
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3
Enter the product of $3 multiplied by the inflation adjustment factor
(see instructions)
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4
Multiply line 2 by line 3
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5
Add columns (a) and (b) on line 4 .
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5
6 a Reduction due to government monies and subsidized financing. Enter
the total of government grants, proceeds of tax-exempt government
obligations, and subsidized energy financing for the project for this and
6a
all prior tax years
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b Enter the total of additions to the capital account for the project for this
and all prior tax years .
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6b
c Divide line 6a by line 6b. Show as a decimal to at least 4 places .
6c
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d Multiply line 5 by line 6c .
6d
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7
Subtract line 6d from line 5 .
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7
8 a Reduction due to energy credit. Enter the total amount allowed under
section 38 for this and all prior tax years by reason of the energy
percentage with respect to the property used in the project
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8a
b Enter the total amount recaptured with respect to the amount entered
on line 8a under section 49(b) or 50(a) for this and any prior tax year,
and under section 38 for any prior tax year .
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8b
c Subtract line 8b from line 8a. If zero or less, enter -0-
8c
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9
Subtract line 8c from line 7 .
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9
10 a Reduction due to enhanced oil recovery credit (Form 8830). Enter the
total amount allowed for this and all prior tax years by reason of any
enhanced oil recovery credit with respect to such project .
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10a
b Enter the total amount of enhanced oil recovery credit recapture with
10b
respect to the amount on line 10a for any prior tax year
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c Subtract line 10b from line 10a. If zero or less, enter -0-
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10c
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Subtract line 10c from line 9
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11
12
Nonconventional source fuel credit from partnerships, S corporations, estates, and trusts
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12
13
Add lines 11 and 12. Estates and trusts, go to line 14. Partnerships and S corporations, stop here
and report this amount on Schedule K. All others, stop here and report this amount on Form 3800,
13
line 1o .
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14
Amount allocated to beneficiaries of the estate or trust (see instructions) .
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14
15
Estates and trusts, subtract line 14 from line 13. Report this amount on Form 3800, line 1o .
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15
8907
For Paperwork Reduction Act Notice, see instructions.
Form
(2013)
Cat. No. 37716X