U.S. Income Tax Return for Estates and Trusts

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Instructions for Form 7211
(Rev. December 2025)

Clean Electricity Production Credit
(For use with the December 2024 revision of Form 7211)
Section references are to the Internal Revenue Code
unless otherwise noted.

Future Developments

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 buyer in exchange for cash.
Eligible taxpayers don’t include applicable entities. See
Credit transfers, later.

What’s New

Pre-filing registration. The IRS has established a
pre-filing registration process that must be completed prior
to electing payment or transfer of the clean electricity
production credit. See Pre-filing registration requirement
for payments or transfers, later.

For the latest information about developments related to
Form 7211 and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
Form7211.

Prohibited foreign entities. No clean energy electricity
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 clean
electricity production credit is allowed for any tax year
beginning after July 4, 2025, if the taxpayer is a
foreign-influenced entity as defined in section 7701(a)(51)
(D), without regard to clause (i)(II).
Material assistance from prohibited foreign entities.
Facilities that begin construction after 2025 are not eligible
for the credit if they include any material assistance from a
prohibited foreign entity (as defined in section 7701(a)
(52)). See Definitions, later.
Beginning of construction requirements for wind and
solar facilities. The “beginning of construction”
requirements for applicable wind and solar facilities have
been modified by Notice 2025-42.
Denial of credit for wind and solar leasing arrangements. For tax years beginning after July 4, 2025, you
cannot take a credit if the taxpayer rents or leases the
property to a third party during the tax year. See Denial of
credit for wind and solar leasing arrangements, later.
Form 7220. If you’re claiming the credit and you qualify
for an increased credit amount per the prevailing wage
and apprenticeship requirements, you must file Form
7220, Prevailing Wage and Apprenticeship (PWA)
Verification and Corrections, for each qualified facility. See
Form 7220 for more information.

Reminders
Tax-exempt and governmental entities. Applicable
entities (such as certain tax-exempt and governmental
entities) can elect to treat the clean electricity production
credit as a payment of income tax. See Applicable
entities.

Nov 10, 2025

General Instructions
Purpose of Form

Use Form 7211 to claim the clean electricity production
credit that you produced at each qualified facility.
Complete Part I to report the information on the qualified
facility. The credit is allowed for electricity produced in the
United States or U.S. territories at a qualified facility and
sold by the taxpayer to an unrelated person during the tax
year or, in the case of a qualified facility that is equipped
with a metering device that is owned and operated by an
unrelated person, sold, consumed, or stored by the
taxpayer during the tax year. Complete Part II to calculate
the credit.
Taxpayers, applicable entities, partnerships, S
corporations, estates, or trusts that own and operate a
qualified facility must file a separate Form 7211 for each
qualified facility to claim the credit. All others are generally
not required to complete or file this form if their only
source for any section 45Y clean electricity production
credit is a partnership, S corporation, estate, trust, or
cooperative. Instead, they can report this credit directly on
Form 3800, General Business Credit. The following
exceptions apply.

• You are a(n) estate or trust and the source of the credit
can be allocated to beneficiaries. For more details, see the
instructions for Form 1041, Schedule K-1, box 13, code E.
• You are a cooperative and the source credit can or must
be allocated to patrons. For more details, see the
instructions for Form 1120-C, Schedule J, line 5c.

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. All revisions are available at IRS.gov/Form7211.

How To Claim the Credit

To qualify for the credit, the electricity must be produced
within either the United States (as defined in section
638(1)), or a territory of the United States (as defined in
section 638(2)). Additionally, eligible electricity is

Instructions for Form 7211 (Rev. 12-2025) Catalog Number 94878U
Department of the Treasury Internal Revenue Service www.irs.gov

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Energy communities. P.L. 119-21, commonly known as
the One Big Beautiful Bill Act, modified section 45 to
expand the definition of “energy communities” to include a
qualified facility that is an advanced nuclear facility. This
only applies for tax years beginning after July 4, 2025.
See section 45(b)(11)(B)(iv) and (C).

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electricity that is either (1) sold by the taxpayer to an
unrelated person during the tax year; or (2) in the case of
a qualified facility that is equipped with a metering device,
which is owned and operated by an unrelated person,
sold, consumed, or stored by the taxpayer during the tax
year.
Denial of credit for wind and solar leasing arrangements. For tax years beginning after July 4, 2025, you
cannot take a credit if the taxpayer rents or leases the
property to a third party during the tax year.
Caution: You can’t claim a section 45Y credit for the
same qualified facility for which you are claiming a credit
under section 45, 45J, 45Q, 45U, 48, 48A, or 48E for the
tax year or any prior tax year.

Amount of Credit

The clean electricity production credit for any tax year is
an amount equal to the product of kilowatt hours (kWh) of
eligible electricity produced by the taxpayer at a qualified
facility, multiplied by the applicable amount with respect to
the qualified facility.
Base amount. For any qualified facility that doesn’t
satisfy the requirements for the alternative amount, the
applicable amount will be 0.3 cents.
Alternative amount. For any qualified facility that (1) has
a maximum net output of less than one megawatt (as
measured in alternating current); (2) the construction of
which began before January 29, 2023; or (3) meets the
prevailing wage and apprenticeship requirements, the
applicable amount will be 1.5 cents. See Prevailing Wage
and Apprenticeship Requirements, later.
Inflation adjustment factor. The base amount and the
alternative amount is adjusted by the inflation adjustment
factor for the calendar year in which the sale,
consumption, or storage of the electricity occurs. When
released, the inflation adjustment will be available on
IRS.gov.
If the base amount of 0.3 cents, when multiplied by the
inflation adjustment factor for the calendar year, is not a
multiple of 0.05 cent, the amount must be rounded to the
nearest multiple of 0.05 cent.
If the alternative amount of 1.5 cents, when multiplied
by the inflation factor for the calendar year, is not a
multiple of 0.1 cent, the amount must be rounded to the
nearest multiple of 0.1 cent.

Definitions
Applicable facility. The term “applicable facility” means
a qualified facility that (a) uses wind to produce electricity
(within the meaning of the term used in section 45(d)(1),
as determined without regard to any requirement under
the section with respect to the date on which construction
of property begins; or (b) uses solar energy to produce
electricity (within the meaning of the term as used in
section 45(d)(4)), as determined without regard to any
requirement under the section with respect to the date on
which construction of property begins.

2

Greenhouse gas. The term “greenhouse gas” has the
same meaning given to the term under section 211(o)(1)
(G) of the Clean Air Act (42 U.S.C. 7545(o)(1)(G)).
Greenhouse gas emissions rate. Generally, the
amount of greenhouse gases emitted into the atmosphere
by a facility in the production of electricity, expressed as
grams of CO2e per kWh.
Qualified facility. A facility owned by the taxpayer that is
used for the generation of electricity, placed in service
after 2024, and for which the greenhouse gas emissions
rate (as determined under section 45Y(b)(2)) is not
greater than zero. The facility will be treated as a qualified
facility during the 10-year period beginning on the date the
facility was originally placed in service.
Material assistance from prohibited foreign
entities. The term “qualified facility” will not include any
facility for which construction begins after 2025, if the
construction of the facility includes any material
assistance from a prohibited foreign entity (as defined in
section 7701(a)(52)).
Qualified carbon dioxide. This is carbon dioxide
captured from an industrial source that:
• Would otherwise be released into the atmosphere as
industrial emission of greenhouse gas,
• Is measured at the source of capture and verified at the
point of disposal or utilization, and
• Is captured and disposed or utilized within the United
States or a territory.
Applicable entities. Applicable entities (as defined
under section 6417(d)(1)(A)) that generally don’t benefit
from income tax credits can elect to treat the clean
electricity production credit for a facility originally placed in
service after 2024 as a payment of income tax. Resulting
overpayments may result in refunds.
Applicable entities making the elective payment
election for the clean electricity production credit must file:
• Form 7211 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
Applicable entity making an EPE on IRA 2022 credits 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.
Your election to treat the credit as a payment generally
applies to the year you make the election and any
subsequent year within the 10-year period beginning on
the date that facility was originally placed in service. You
must obtain an IRS-issued registration number for the
facility in the year you make the election and each of the
succeeding years.

Instructions for Form 7211 (Rev. December 2025)

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Applicable Amount

CO2e per kWh. The term “CO2e per kWh” means, with
respect to any greenhouse gas, the equivalent carbon
dioxide (as determined based on global warming
potential) per kWh of electricity produced.

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Credit transfers. Under section 6418, eligible taxpayers,
partnerships, and S corporations can elect to transfer all
or part of the credit figured in Part II to an unrelated
third-party buyer in exchange for cash. Eligible taxpayers
don’t include applicable entities. 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 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 clean electricity production credit, you
must complete a pre-filing registration for each qualified
facility. To register, go to IRS.gov/Credits-Deductions/
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, for more
information. Also, see Registering for and Making EPEs
and Transfer Elections in the Instructions for Form 3800.

To file a PER petition with the Secretary, a taxpayer must
submit a PER petition by attaching it to the taxpayer’s
federal income tax return for the first tax year in which the
taxpayer claims the section 45Y credit with respect to the
facility to which the PER petition applies. The PER petition
must contain an emissions value and, if applicable, the
associated letter from the Department of Energy (DOE).
For more information, see TD 10024.

Credit Reduced for Tax-Exempt
Bonds

The credit is reduced by an amount that is the product of
the credit amount otherwise determined for the tax year
and the lesser of 15% or a fraction determined for the tax
year. The numerator of the fraction is the sum, for the tax
year and all prior tax years, of proceeds of an issue of any
obligations the interest on which is exempt from tax under
section 103 and that is used to provide financing for the
qualified facility as of the close of the tax year. The
denominator of the fraction is the aggregate amount of
additions to the capital account for the qualified facility for
the tax year and all prior tax years as of the close of the
tax year.

Increased Credit in Energy
Communities
Energy community. In the case of any qualified facility
that is located in an energy community, the amount of the
credit with respect to any electricity produced by the
taxpayer at such facility is increased by 10%. Energy
community means:
1. A brownfield site as defined in subparagraphs (A),
(B), and (D)(ii)(III) of section 101(39) of the
Comprehensive Environmental Response, Compensation,
and Liability Act of 1980 (42 U.S.C. 9601(39));
2. A metropolitan statistical or non-metropolitan
statistical area that:
a. Has (or, at any time during the period beginning
after 2009, had) 0.17% or greater direct employment or
Instructions for Form 7211 (Rev. December 2025)

See section 45(b)(11)(C) for the definition of advanced
nuclear facilities.
See Notice 2023-29, available at IRS.gov/irb/
2023-29_IRB#NOT-2023-29; Notice 2023-45, available at
IRS.gov/irb/2023-45_IRB#NOT-2023-45; and Notice
2023-47, available at IRS.gov/irb/
2023-47_IRB#NOT-2023-47, for more information about
the energy community bonus credit guidance under
section 45.

Domestic Content Bonus Credit

An additional bonus credit equal to 10% of the amount is
provided for projects that meet a domestic content
requirement. The domestic content bonus requires that
certain steel, iron, and manufactured products used in the
facility be domestically produced. The taxpayer needs to
certify that any steel, iron, or manufactured product that is
a component of the qualified facility (upon completion of
construction) was produced in the United States (as
determined under section 661 of Title 49, CFR).

Prevailing Wage and Apprenticeship
Requirements
Prevailing Wage Requirements

To meet the prevailing wage requirements with respect to
any qualified facility, a taxpayer must ensure that any
laborers and mechanics employed by the taxpayer or any
contractor or subcontractor in:
• The construction of such facility, and
• The alteration or repair of such facility (with respect to
any tax year, for any portion of such tax year that is within
the 10-year period beginning on the date the qualified

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Process for Filing a Provisional
Emissions Rate (PER) Petition

25% or greater local tax revenues related to the extraction,
processing, transport, or storage of coal, oil, or natural gas
(as determined by the Secretary); and
b. Has an unemployment rate at or above the national
average unemployment rate for the previous year (as
determined by the Secretary);
3. A census tract, or a census tract directly adjoining to
such census tract in which:
a. After 1999, a coal mine has closed; or
b. After 2009, a coal-fired electric generating unit has
been retired; or
4. For tax years beginning after July 4, 2025, for
purposes of any qualified facility that is an advanced
nuclear facility, a metropolitan statistical area that has (or
at any time after 2009, had) 0.17% or greater direct
employment related to the advancement of nuclear power,
including:
a. An advanced nuclear facility;
b. Advanced nuclear power research and
development;
c. Nuclear fuel cycle research, development, or
production (including mining enrichment, manufacture,
storage, disposal, or recycling of nuclear fuel; and
d. The manufacturing or assembly of components
used in an advanced nuclear facility.

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facility is originally placed in service), are paid wages at
rates not less than the prevailing rates.
Special correction and penalty mechanisms apply for a
taxpayer’s failure to satisfy the prevailing wage
requirements. 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); Notice
2022-61, T.D. 9998, available at IRS.gov/irb/
2024-34_IRB#TD-9998; and the Instructions for Form
4255, Certain Credit Recapture, Excessive Payments, and
Penalties.
The apprenticeship requirements include three
components: a labor-hours requirement, a ratio
requirement, and a participation requirement.
• The taxpayer must ensure that, depending on when
construction began, 10% to 15% of the total labor hours
performed in the construction, alteration, or repair of the
facility are performed by qualified apprentices from a
registered apprenticeship program.
• The taxpayer must ensure that the applicable ratio of
apprentices to journeyworkers established by the
registered apprenticeship program are met for apprentices
working on the facility each day.
• Any taxpayer (or contractor or subcontractor) that
employs four or more individuals in the construction,
alteration, or repair of the facility must also hire at least
one qualified apprentice.
For more information on the prevailing wage and
apprenticeship requirements, including applicable
exceptions, see IRS.gov/PWAFAQ.

Beginning of Construction Requirements for
Applicable Wind and Solar Facilities
P.L. 119-21 establishes that the construction of an
applicable wind or solar facility, in order to be eligible for
the clean electricity production credit, must begin on or
before July 4, 2026, or be placed in service before 2028.
For purposes of establishing the beginning of construction
date, a taxpayer may establish that construction has
begun before July 4, 2026, by satisfying the Physical Work
Test as described in Notice 2025-42. This is the only
method that a taxpayer may use for applicable wind and
solar facilities. The construction of an applicable wind or
solar facility begins when physical work of a significant
nature begins. The test focuses on the nature of the work
performed, not the amount or cost. See Notice 2025-42.

Specific Instructions
Part I—Information on Qualified
Facility

If you are claiming the clean electricity production credit
for a qualified facility, you must complete Part I,
Information on Qualified Facility. Use lines 1 through 9 to
provide information for each facility.

4

Enter your pre-filing registration number of the facility that
you received from the IRS. See Pre-filing registration
requirement for payments or transfers, earlier.

Line 2a

If the owner of the facility is different from the filer, include
the owner’s name and taxpayer identification number.

Lines 2b and 2c

Enter the address and the technical description of the
facility on line 2b. Enter the coordinates of the facility
(longitude and latitude) on line 2c.

Line 3

Enter the date construction began.

Line 4

Enter the date the clean electricity production facility was
originally placed in service.

Line 7

Check the appropriate box on line 7 and attach the
required information to your return to claim the credit at
the alternative amount. See Notice 2022-61 and TD 9998
for additional information.
Additional information to claim the alternative
amount. If you checked the “Yes” box in Part I, question
7a, 7b, or 7c, and entered an alternative amount on Part II,
line 2, you must also attach a statement to Form 7211 that
includes the following information.
1. Your name and taxpayer identification number and
the facility description (including owner information, if
different from filer) and the IRS-issued registration number
(if applicable) from Part I.
2. If you checked box 7a, a statement that the facility
or property has a maximum net output of less than 1
megawatt (as measured in alternating current).
3. If you checked box 7b, a statement that you met the
Continuity Requirement under the Physical Work Test or
the Five Percent Safe Harbor to establish the beginning of
construction before January 29, 2023.
4. If you checked box 7c, you must file Form 7220 to
substantiate that you meet the prevailing wage
requirements and to claim the increased credit amount.
For more information, see the Instructions for Form 7220.
5. A declaration, applicable to the statement and any
accompanying documents, signed by you, or signed by a
person currently authorized to bind you in such matters, in
the following form: “Under penalties of perjury, I declare
that I have examined this statement, including
accompanying documents, and to the best of my
knowledge and belief, the facts presented in support of
this statement are true, correct, and complete.”
Applicable wage determinations. These are the wages
listed for a particular laborer or mechanic classification for
the type of construction and the geographic area, or other
applicable wage as determined by the Secretary of Labor.

Instructions for Form 7211 (Rev. December 2025)

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Apprenticeship Requirements

Line 1

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Line 8

Section 45Y(g)(7) provides an energy community bonus
credit amount for a qualified facility by increasing the
amount by 10% if the qualified facility is located in an
energy community. Check “Yes” if you satisfy the section
45Y(g)(7) requirements. See Increased Credit in Energy
Communities, earlier.

Line 9

Check the appropriate box on line 9.

If you checked line 9 to claim the domestic content bonus
credit amount in Part I, you must also attach a domestic
content certification statement to Form 7211 at the time of
filing your return for each applicable project. The domestic
content certification statement should include the
following.
1. Your name and taxpayer identification number
shown on the return.
2. The facility description (including owner information,
if different from filer) and the IRS-issued registration
number (if applicable) of the applicable project from Part I.
3. A statement that any steel, iron, or manufactured
product that is a component of the facility (upon
completion of construction) was produced in the United
States (as determined under section 661 of Title 49,
CFR).
4. A declaration, applicable to the statement and any
accompanying documents, signed by you, or signed by a
person currently authorized to bind you in such matters, in
the following form: “Under penalties of perjury, I declare
that I have examined the information contained in this
Domestic Content Certification Statement and to the best
of my knowledge and belief, it is true, correct, and
complete.”
See Domestic Content Bonus Credit Amount, earlier,
and Notice 2023-38, available at IRS.gov/irb/
2023-22_IRB#NOT-2023-38, for guidance with respect to
the domestic content requirement.

Part II—Clean Electricity Production
Lines 1 and 2

Enter the kWh of qualified clean electricity produced at the
applicable qualified facilities and multiply by the applicable
rate. Enter the calendar year related to the kWh on line 1
or line 2.
Base amount. Multiply the base amount of 0.3 cents by
the inflation adjustment factor for the calendar year in
which the sale, consumption, or storage of the electricity
occurs. If this is not a multiple of 0.05 cent, round to the
nearest multiple of 0.05 cent. Enter this amount in column
(b) that corresponds to the calendar year entered on line 1
or line 2.
Alternative amount. Multiply the alternative amount of
1.5 cents by the inflation adjustment factor for the
calendar year in which the sale, consumption, or storage
of the electricity occurs. If this is not a multiple of 0.1 cent,
Instructions for Form 7211 (Rev. December 2025)

Line 3

Enter the total amount of lines 1(c) and 2(c).

Line 5a
Energy community bonus. If you checked “Yes” on Part
I, line 8, multiply the amount on Part II, line 5a, by 10%
(0.10). See Increased Credit in Energy Communities,
earlier.

Line 9
Elective payment phaseout for applicable entities. If
you are making an elective payment election for a facility
whose construction began in calendar year 2024, and the
facility does not satisfy the rules of section 45Y(g)(12)(B)
(i) or does not have a maximum net output of less than 1
megawatt (as measured in alternating current), or meet an
exception under section 45Y(g)(12)(D) multiply line 8b by
90% (0.90).
If you are making an elective payment election for a
facility whose construction began in calendar year 2025,
and the facility does not satisfy the rules of section 45Y(g)
(12)(B)(i) or does not have a maximum net output of less
than 1 megawatt (as measured in alternating current), or
meet an exception under section 45Y(g)(12)(D), multiply
line 8b by 85% (0.85).
Caution: If you are making an elective payment election
for a facility whose construction began in calendar year
2026, and the facility does not satisfy the rules of section
45Y(g)(12)(B)(i) or does not have a maximum net output
of less than 1 megawatt (as measured in alternating
current), or meet an exception under section 45Y(g)(12)
(D), the elective payment election is reduced to zero.
Enter -0- on line 9.
Exception to elective payment phaseout. For
facilities whose construction begins before the later of
calendar year 2024 or further guidance, Notice 2024-09
provides transitional procedures to claim the statutory
exceptions to the elective payment phaseout related to the
domestic content requirement.
To substantiate your claim of exception to the elective
payment phaseout, you must complete and attach a
statement to Form 7211. The statement must say, under
penalties of perjury, that you have reviewed the
requirements for the increased cost exception and the
non-availability exception under section 45Y(g)(12)(D),
and have made a good-faith determination that the
qualified facility meets the requirements for the increased
cost exception and/or the non-availability exception, as
applicable. The statement must be signed by a person
with the legal authority to bind the applicable entity in
federal tax matters. For more information, see Notice
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Domestic Content Certification Statement

round to the nearest multiple of 0.1 cent. Enter this
amount in column (b) that corresponds to the calendar
year entered on line 1 or line 2.
A qualified facility would use the base amount or
alternative amount, as applicable; it would not use both
amounts in a single calculation.
Skip lines 1 through 9 if you are only claiming a credit
that was allocated to you from a partnership, S
corporation, estate, trust, or cooperative.

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2024-09 and Notice 2024-84, available at IRS.gov/irb/
2024-50_IRB#NOT-2024-84.

Line 10

On a separate Form 7211, enter “Credits From
Pass-Through Entities” on line 2a of Part I, and report your
total distributive share from:
• Schedule K-1 (Form 1065), Partner’s Share of Income,
Deductions, Credits, etc., box 15 (code W);
• Schedule K-1 (Form 1120-S), Shareholder’s Share of
Income, Deductions, Credits, etc., box 13 (code W);
• Schedule K-1 (Form 1041), Beneficiary’s Share of
Income, Deductions, Credits, etc., box 13 (code E); and
• Form 1099-PATR, Taxable Distributions Received From
Cooperatives, box 12.
If your only clean electricity production credit is a credit
that was allocated to you, don’t report the credit on Form
7211. Instead, report the credit directly on Form 3800,
Part III, line 1gg. See Caution next.

Line 11

Partnerships and S corporations. If you are a(n)
partnership or S corporation electing to transfer the
energy credit with respect to a facility or property (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 1gg, and not on Schedule K.

Line 12
Cooperative election to allocate credit to patrons. A
cooperative described in section 1381(a) that is more than
50% owned by agricultural producers or by entities owned
by agricultural producers can elect to allocate any part of
the credit among the patrons of the cooperative. The
credit is allocated among the patrons eligible to share in
patronage dividends on the basis of the quantity or value
of business done with or for such patrons for the tax year.
The cooperative is deemed to have made the election
by completing line 12, as applicable. However, the
election isn’t effective unless (a) made on a timely filed
return (including extensions), and (b) the organization

6

Estates and trusts. 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’ share on line 12.

Line 13
Cooperatives, estates, and trusts. Subtract line 12
from line 11. Report this amount on Form 3800, Part III,
line 1gg.
Paperwork Reduction Act Notice. 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 Code section 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; for tax exempt filers, under OMB control
number 1545-0047; for business filers, under OMB control
number 1545-0123; and for trust filers, 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.

Instructions for Form 7211 (Rev. December 2025)

DRAFT

DRAFT

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.

designates the apportionment in a written notice mailed to
its patrons during the payment period described in section
1382(d) or on Form 1099-PATR.
If you timely file your return without making an election,
you can still make the election by filing an amended return
within 6 months of the due date of the return (excluding
extensions). Enter “Filed pursuant to section 301.9100-2”
on the amended return.
Once made, the election can’t be revoked.