U.S. Income Tax Return for Estates and Trusts

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Instructions for Form 7220
(December 2025)

Prevailing Wage and Apprenticeship (PWA) Verification and Corrections
Section references are to the Internal Revenue Code
unless otherwise noted.

General Instructions
Future Developments

For the latest information about developments related to
Form 7220 and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
Form7220.
New Form 7220. Form 7220, Prevailing Wage and
Apprenticeship (PWA) Verification and Corrections, will be
used to report information if you’re claiming increased
credit or deduction amounts for satisfying certain PWA
requirements. This form is also used to calculate any
related penalties.

Purpose of Form

Use Form 7220 to report information for each facility that
you’re claiming increased credit or deduction amounts for
satisfying certain PWA requirements.
Note: For purposes of these instructions only, the term
“facility” also includes property, project, technology,
equipment, or residence, as applicable.
The increased credit or deduction amounts for
satisfying certain PWA requirements can be claimed on
the following forms.
• Form 3468, Investment Credit, Part III, V, or VI.
• Form 7205, Energy Efficient Commercial Buildings
Deduction.
• Form 7210, Clean Hydrogen Production Credit.
• Form 7211, Clean Electricity Production Credit.
• Form 7213, Nuclear Power Production Credit, Part II.
• Form 7218, Clean Fuel Production Credit.
• Form 8835, Renewable Electricity Production Credit.
• Form 8908, Energy Efficient Home Credit.
• Schedule A (Form 8911), Alternative Fuel Vehicle
Refueling Property, Part II.
• Form 8933, Carbon Oxide Sequestration Credit.
If applicable, file a separate Form 7220 for each facility
for which you’re claiming an increased amount of credit or
deduction. For example, if you filed three Forms 8835 with
increased credit amounts for satisfying certain PWA
requirements, you must submit three Forms 7220.
You must file a separate Form 7220 to report ongoing
compliance with the prevailing wage requirements for
alterations or repairs on facilities placed in service in a
prior year that you claimed the increased credit or
deduction amounts.

Oct 22, 2025

Beginning of Construction (BOC) and One
Megawatt Exceptions

If you’re claiming the increased credit or deduction
amounts and satisfy the BOC or the One Megawatt
exception, you’re not required to file Form 7220. For more
information, see T.D. 9998, available at IRS.gov/irb/
2024-34_IRB#TD-9998; T.D. 10015, available at
IRS.gov/irb/2024-52_IRB#TD-10015; and T.D. 10024,
available at IRS.gov/irb/2025-12_IRB#TD-10024.

Prevailing Wage Requirements
Note: For purposes of these instructions only, the term
“construction” also includes re-equipping, expansion,
establishment, or installation (as applicable).
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
facility is originally placed in service), are paid wages at
rates not less than the prevailing rates.
The following apply.

• The section 45U nuclear power production credit

requires that laborers and mechanics be paid wages at
rates not less than the prevailing rates for alterations or
repairs of the facility. There are no prevailing wage
requirements during the construction of the facility. For
more information, see section 45U(d).
• For the section 45Q carbon oxide sequestration credit,
the prevailing wage requirement period for alterations and
repairs of facilities is 12 years after the facility was
originally placed in service. For more information, see
section 45Q(h).
• The section 30C alternative fuel vehicle refueling
property credit, the section 45L new energy efficient home
credit, the section 179D energy efficient commercial
buildings deduction, and the section 48C qualifying
advanced energy project credit require that laborers and
mechanics be paid wages at rates not less than the
prevailing rates during the construction of the facility.
There are no prevailing wage requirements for alteration
or repair.
• For the section 48 energy credit and the section 48E
clean electricity investment credit, the prevailing wage
requirement period for alterations and repairs of the
project is 5 years beginning on the date such project is
originally placed in service. The increased credit amount
is subject to recapture during the 5-year period following

Instructions for Form 7220 (12-2025) Catalog Number 95579M
Department of the Treasury Internal Revenue Service www.irs.gov

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What’s New

Use Form 7220 to also calculate any penalties due to
failing to satisfy certain PWA requirements when claiming
increased amounts of credits or deductions.

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the placed-in-service date if the prevailing wage
requirement is not satisfied with respect to any alteration
or repair during such period. For more information, see
Regulations sections 1.48-13(c) and 1.48E-3(e).
• For the section 45Z clean fuel production credit, if the
facility was placed in service before 2025, the prevailing
wage requirements apply only to any alteration or repair of
a facility that is performed after 2024. See section 45Z(f)
(6) and Regulations section 1.45Z-3. Prevailing wage
requirements apply to any construction, alteration, or
repair of a facility placed in service after 2024.

If you fail to meet the prevailing wage requirements, you
will still be eligible for the increased amount by making
certain correction and penalty payments if, for all laborers
or mechanics paid wages below the prevailing wage rate,
you:
• Pay each laborer or mechanic the sum of (i) the
difference between the amount of wages paid to the
laborer or mechanic during the period and the amount of
wages required to be paid to the laborer or mechanic
during that period in order to meet the prevailing wage
requirements, and (ii) interest on the amount under (i) at
the underpayment rate established under section 6621
(determined by substituting six percentage points for three
percentage points in section 6621(a)(2)) for the applicable
period; and
• Pay a penalty of $5,000 multiplied by the total number
of laborers and mechanics who were paid wages at a rate
below the prevailing wage rate described in section 45(b)
(7)(A) for any period during the year.
For more information, see Regulations section 1.45-7(c).
Note: The penalty payment is waived if you make
correction payments by the last day of the first month
following the end of the calendar quarter when the failure
occurred, and either:
• The failure occurred in less than 10% of pay periods of
the calendar year (or part thereof), or
• Total underpayments during the calendar year (or part
thereof) weren’t more than 5% below the prevailing wage
rate amount.

Apprenticeship Requirements

During the construction of a facility, you must satisfy the
apprenticeship requirements. 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.
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The section 45L new energy efficient home credit and
the section 45U nuclear power production credit don’t
have apprenticeship requirements.

Good Faith Effort Exception

You will be deemed to have satisfied the apprenticeship
requirements if you requested qualified apprentices from a
registered apprenticeship program, and:
• The request was denied (as long as you and your
contractors didn’t refuse to comply with the registered
apprenticeship program requirements), or
• The registered apprenticeship program did not respond
within 5 days.
See Regulations section 1.45-8(f)(1) for more information
and examples.
See Registered Apprenticeship Program, later.

Apprenticeship Cure Provision

If the Good Faith Effort Exception doesn’t apply, you will
be deemed to have satisfied the apprenticeship
requirements if you make a penalty payment to the IRS.
The penalty amount is $50 multiplied by the total labor
hours for which the labor hours requirement and/or the
participation requirement was not satisfied with respect to
the construction, alteration, or repair work of the facility.
For more information, see Regulations section 1.45-8(f)
(2).

Project Labor Agreements (PLAs)

The penalty payment required to cure a failure to satisfy
the prevailing wage requirements or the apprenticeship
requirements does not apply to the construction,
alteration, or repair work of a qualified facility if the work is
done pursuant to a qualifying PLA and any correction
payment owed to any laborer or mechanic is paid on or
before the date on which you claim the increased amount
of credits or deduction. For more information, see
Regulations sections 1.45-7(c)(6)(ii) and 1.45-8(f)(2)(v).
Special rules apply for PLAs under section 45U,
Zero-emission nuclear power production credit. See
Regulations section 1.45U-3(b) for more information.

Definitions
Bona Fide Fringe Benefits

The term “bona fide fringe benefits” means fringe benefits
described in 29 CFR part 5. Bona fide fringe benefits
include medical or hospital care, retirement or death
benefits, job-related injury or illness compensation,
insurance for these benefits, unemployment benefits, life
and disability insurance, vacation or holiday pay, and cost
for apprenticeship or similar programs. They don’t include
benefits required by other federal, state or local laws. For
more information, see Regulations section 1.45-7(d)(2).

Construction, Alteration, or Repair

The term “construction, alteration, or repair” generally
means those activities described in 29 CFR part 5.2. It
doesn’t include routine maintenance done to keep a
facility running after it’s placed in service, including
inspections, cleaning, and replacement of materials with
limited life spans such as filters, light bulbs, or calibrating
Instructions for Form 7220 (December 2025)

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Correction and Penalty Related to Failure to
Satisfy Prevailing Wage Requirements

For more information, see section 45(b)(8).

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equipment. Routine maintenance is regular, recurring, and
meant to preserve the facility, not improve it. Whether
work counts as construction, alteration, or repair depends
on the specific facts and circumstances. For more
information, see Regulations section 1.45-7(d)(3).

Contractor

The term “contractor” means any person that enters into a
contract directly with the taxpayer (or the taxpayer’s
designee, assignee, or agent) for the construction,
alteration, or repair of a facility.

Employed

The term “employed” means performing the duties of a
laborer or mechanic for the taxpayer, contractor, or
subcontractor (as applicable), regardless of whether the
individual would be characterized as an employee or an
independent contractor for other federal tax purposes.
The term “journeyworker” means an individual who has
attained a level of skill, abilities, and competencies
recognized within an industry as having mastered the
skills and competencies required for the occupation. This
also refers to a mentor, technician, specialist, or other
skilled individual who has documented sufficient skills and
knowledge of an occupation, either through formal
apprenticeship or through practical on-the-job experience
and formal training.

Laborer and Mechanic

The terms “laborer” and “mechanic” mean individuals
whose duties are manual or physical in nature (including
individuals who use tools or who are performing the work
of a trade). They include apprentices and helpers. The
terms don’t apply to individuals whose duties are primarily
administrative, executive, or clerical, rather than manual.
Working forepersons who devote more than 20% of their
time during a workweek to laborer or mechanic duties,
and who don’t meet the criteria for exemption of 29 CFR
part 541, are considered laborers and mechanics for the
time spent conducting laborer and mechanic duties. See
Regulations section 1.45-7(d)(8) for examples.

Labor Hours

The term “labor hours” means the total number of hours
devoted to the performance of construction, alteration, or
repair work by any individual employed by the taxpayer or
by any contractor or subcontractor. Labor hours don’t
include hours worked by foremen, superintendents,
owners, or persons employed in bona fide executive,
administrative, or professional capacities (as defined in 29
CFR part 541).

Qualified Apprentice

The term “qualified apprentice” means an individual who
is employed by the taxpayer or by any contractor or
subcontractor and who is participating in a registered
apprenticeship program. For more information, see
Regulations section 1.45-8(g)(8).

Instructions for Form 7220 (December 2025)

The term “registered apprenticeship program” means a
program that has been registered by the U.S. Department
of Labor’s Office of Apprenticeship or a recognized state
apprenticeship agency. For more information, see
Regulations section 1.45-8(g)(9).

Subcontractor

The term “subcontractor” means any person that enters
into a contract with a contractor for the construction,
alteration, or repair of a qualified facility. It also includes
any person that agrees to perform or be responsible for
the performance of any part of a contract entered into
between the taxpayer (or the taxpayer’s designee,
assignee, or agent) and a contractor (or between a
contractor and another subcontractor) with respect to the
construction, alteration, or repair of a qualified facility.

Specific Instructions
Part I—Facility/Project Information
Line 1

If applicable, enter the pre-filing registration number that
you received from the IRS.

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Journeyworker

Registered Apprenticeship Program

Line 2a

Enter a description of the facility or project.

Lines 2b and 2c

Enter the address and coordinates of the facility or project.

Line 3

Enter the date construction began.

Beginning of construction. There are two methods that
can be used to establish that construction of a facility has
started, the Physical Work Test and the Five Percent Safe
Harbor. Although both methods can be used, only one
method is needed to establish that construction of a
qualified facility has begun.
• Physical Work Test. Under this test, construction of a
facility begins when physical work of a significant nature
begins, provided that you maintain a continuous program
of construction.
• Five Percent Safe Harbor. Using this safe harbor,
construction of a facility will be considered as having
begun if you pay or incur (within the meaning of
Regulations sections 1.461-1(a)(1) and (2)) 5% or more of
the total cost of the facility, and you make continuous effort
to complete the facility. See Notice 2022-61, available at
IRS.gov/irb/2022-52_IRB#NOT-2022-61, and Notice
2025-42, available at IRS.gov/irb/
2025-36_IRB#NOT-2025-42, for more information.

Line 4

Enter the date the facility was originally placed in service.
For the section 45L new energy efficient home credit, use
the date the qualified residence was acquired by a person
for use as a residence.

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Line 5

Check “Yes” if the facility was placed in service in the
current tax year, and complete Parts II and III. Don’t
complete Part III if you’re claiming increased amounts for
meeting certain PWA requirements on Form 8908 or Form
7213, Part II. If the facility was not placed in service in the
current tax year (that is, it was placed in service in a prior
year), then skip lines 6 and 9.

Line 6

Check the box for the form on which you’re claiming
increased amounts for meeting certain PWA
requirements.

Line 7

Check “Yes” if the construction, alteration, or repair work
of the facility was done under a qualifying project labor
agreement. See Project Labor Agreements, earlier.
Check “Yes” if you have made correction payments related
to the underpayment of prevailing wages to laborers
and/or mechanics and are reporting those prior correction
payments with any associated penalty payments (as
applicable). Complete Part IV if you checked “Yes.”

Line 9

Check “Yes” if you’re relying on the Good Faith Effort
Exception of Regulations section 1.45-8(f)(1) and
complete Part V. See Good Faith Effort Exception, earlier.
Check “Not applicable” only if you’re claiming increased
amounts for meeting certain PWA requirements on Form
8908 or Form 7213, Part II.

Line 10

Check “Yes” if you performed any alterations or repairs to
the facility during any portion of the tax year and complete
Part II. See Construction, Alteration, or Repair, earlier.
Also complete Part IV if you have made correction
payments related to the underpayment of prevailing
wages to laborers and/or mechanics and are reporting
those prior correction payments with any associated
penalty payments (as applicable). Complete Part IV if you
checked “Yes.”

Note: Don’t complete Parts II and IV for the section 30C
alternative fuel vehicle refueling property credit, the
section 45L new energy efficient home credit, the section
179D energy efficient commercial buildings deduction,
and the section 48C qualifying advanced energy project
credit if the facility was not placed in service during the tax
year.
Check “No” if there were no alterations or repairs and
attach a statement to the form attesting that no alterations
or repairs were performed to the facility during the tax
year. The statement should include the following.
• The taxpayer’s name, taxpayer identification number,
and facility description (including the owner information, if
different from the filer).
• A statement declaring that no alterations and repairs
were performed to the facility during the tax year. See
Construction, Alteration, or Repair, earlier.
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Part II—Prevailing Wages Paid by You
or Contractor or Subcontractor to
Laborers and Mechanics on the
Facility/Project
Note: Complete as many copies of Part II as necessary.

Column (a)

Enter the name of the entity that is directly employing the
laborers and/or mechanics. This could be the taxpayer,
contractor, or a subcontractor in the construction,
alteration, or repair of the facility.

Column (b)

Enter the employer identification number (EIN) of the
entity that is directly employing the laborers and/or
mechanics.

Column (c)

Enter each labor or work classification as defined by the
Davis-Bacon Act (subchapter IV of chapter 31 of title 40 of
the United States Code). These classifications should be
used throughout the construction, alteration, or repair of
the facility for where the work is performed.

Column (d)

Enter the total number of laborers and/or mechanics
within each labor or work classification for the entity listed
in column (a).

Column (e)

Enter the total hours worked by all laborers and/or
mechanics (including qualified apprentices) within each
labor or work classification for the entity listed in column
(a).

Column (f)

Enter the total hourly wages paid to all laborers and/or
mechanics (including qualified apprentices) within each
labor or work classification for the entity listed in column
(a).

Column (g)

Enter the total bona fide fringe benefits paid to all laborers
and/or mechanics (including qualified apprentices) within
each labor or work classification for the entity listed in
column (a). See Bona Fide Fringe Benefits, earlier.

Column (h)

Add columns (f) and (g) and enter the result in column (h).

Instructions for Form 7220 (December 2025)

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Line 8

• A declaration, applicable to the statement and any
accompanying documents, signed by the taxpayer, or
signed by a person currently authorized to bind the
taxpayer 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.”

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Part III—Apprenticeship
Requirements and Penalties

Note: Complete as many copies of Part III as necessary.

Column (a)

Enter the name of the entity that is directly employing the
qualified apprentices. This could be the taxpayer,
contractor, or subcontractor in the construction, alteration,
or repair of the facility.

See Correction and Penalty Related to Failure to Satisfy
Prevailing Wage Requirements, earlier.

Note: Complete as many copies of Part IV as necessary.

Column (a)

Column (b)

Enter the EIN of the entity that is directly employing the
qualified apprentices.

Enter the name of the entity that is directly employing the
laborers and/or mechanics. This could be the taxpayer,
contractor, or subcontractor in the construction, alteration,
or repair of the facility.

Column (c)

Column (b)

Enter each labor or work classification as defined by the
Davis-Bacon Act (subchapter IV of chapter 31 of title 40 of
the United States Code). These classifications should be
used throughout the construction, alteration, or repair of
the facility for where the work is performed.

Column (d)

Enter the number of qualified apprentices within each
labor or work classification for the entity listed in column
(a). See Qualified Apprentice, earlier.

Column (e)

Enter the total labor hours worked by all qualified
apprentices within each labor or work classification for the
entity listed in column (a).

Column (f)

Enter the total hourly wages paid to all qualified
apprentices within each labor or work classification for the
entity listed in column (a).

Column (g)

Enter the total bona fide fringe benefits paid to all qualified
apprentices within each labor or work classification for the
entity listed in column (a).

Column (h)

Enter the total labor hours for which the section 45(b)(8)
(A) labor hours requirement and/or the section 45(b)(8)(C)
participation requirement was not satisfied with respect to
the construction, alteration, or repair work of the facility.
See Apprenticeship Cure Provision, earlier. Leave blank if
the labor hours requirement and the participation
requirement were satisfied.

Column (i)

Multiply column (h) by $50 and enter the result in column
(i). Report column (i), line 18, on the corresponding line of
Form 4255, Part I, columns (p)(1), (p)(2), and/or (p)(3). For
more information, see the Instructions for Form 4255.
Leave blank if column (h) was blank.

Enter the EIN of the entity that is directly employing the
laborers and/or mechanics.

Column (c)

Enter each labor or work classification as defined by the
Davis-Bacon Act (subchapter IV of chapter 31 of title 40 of
the United States Code). These classifications should be
used throughout the construction, alteration, or repair of
the facility for where the work is performed.

Column (d)

Enter the number of laborers and/or mechanics for whom
you are relying on penalty waiver requirements under
Regulations section 1.45-7(c)(6). See the Note under
Correction and Penalty Related to Failure to Satisfy
Prevailing Wage Requirements, earlier, for more
information.

Column (e)

Enter the number of laborers and/or mechanics for whom
you are reporting a penalty payment under section 45(b)
(7)(B)(i)(II). See Correction and Penalty Related to Failure
to Satisfy Prevailing Wage Requirements, earlier. Leave
blank if not applicable.

Column (f)

Multiply column (e) by $5,000 and enter in column (f).
Report column (f), line 18, on the corresponding line of
Form 4255, Part I, columns (o)(1), (o)(2), and/or (o)(3). For
more information, see the Instructions for Form 4255.
Leave blank if column (e) was blank.

Column (g)(i)

Enter total wages paid to laborers and/or mechanics by
the taxpayer, contractor, or subcontractor under section
45(b)(7)(B)(i)(I)(aa). This amount is the difference
between the amount of wages paid to the laborer and/or
mechanic for all hours worked during the pay period and
the amount of wages required to be paid to such laborer
and/or mechanic for all hours worked during such period.

Column (g)(ii)

Enter the total interest paid to laborers and/or mechanics
by the taxpayer, contractor, or subcontractor.

Instructions for Form 7220 (December 2025)

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Part IV—Corrections and Penalties
Related to Failure to Satisfy Prevailing
Wage Requirements

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Column (g)(iii)

Add columns (g)(i) and (g)(ii) and enter the result in
column (g)(iii).

Part V—Good Faith Effort Exception
Claimed for Purposes of the
Apprenticeship Requirements
See Good Faith Effort Exception, earlier.

Column (d)

Enter the number of qualified apprentices you requested
for each labor or work classification from the registered
apprenticeship program.

Column (e)

Note: Complete as many copies of Part V as necessary.

Enter the number of hours needed to satisfy the
Regulations section 1.45-8(b) labor hours requirement.

Column (a)

Column (f)

Enter the name of the entity that is directly employing the
qualified apprentices. This could be the taxpayer,
contractor, or subcontractor in the construction, alteration,
or repair of the facility.

Enter the number of hours for which qualified apprentices
were requested and denied.

Column (g)

Enter the EIN of the entity that is directly employing the
laborers and/or mechanics.

Check this box if the Registered Apprenticeship Program
denied or partially denied the request for qualified
apprentices. Leave this box unchecked if the Registered
Apprenticeship Program didn’t give a response.

Column (c)

Column (h)

Column (b)

Enter each labor or work classification as defined by the
Davis-Bacon Act (subchapter IV of chapter 31 of title 40 of
the United States Code). These classifications should be

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Check this box if the Registered Apprenticeship Program
didn’t respond to the apprentice request.

Instructions for Form 7220 (December 2025)

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used throughout the construction, alteration, or repair of
the facility for where the work is performed.

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Paperwork Reduction Act Notice. We ask for you to obtain the information on this form to carry out the Internal
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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 7220 (December 2025)

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