U. S. Business Income Tax Return

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Instructions for Form 7213
(Rev. December 2025)

Nuclear Power Production Credit
(For use with the December 2024 revision of Form 7213)
Section references are to the Internal Revenue Code
unless otherwise noted.

Future Developments

Tax-exempt and governmental entities. Applicable
entities (such as certain tax-exempt and governmental
entities) can elect to treat the zero-emission nuclear power
production credit as a payment of income tax. See
Applicable entities, later.

What’s New

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

Prohibited foreign entities. No zero-emission nuclear
power 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
zero-emission nuclear power production credit is allowed
for any tax year beginning after July 4, 2027, if the
taxpayer is a foreign-influenced entity as defined in
section 7701(a)(51)(D), without regard to clause (i)(II).
Form 7220, Prevailing Wage and Apprenticeship
(PWA) Verification and Corrections. If you are claiming
a credit in Part II, Zero-Emission Nuclear Power
Production Credit, section 45U, line 11, you must
complete Form 7220 and attach it to your tax return. You
may claim an increased credit amount if your facility
satisfies (1) the prevailing wage requirements of section
45(b)(7)(A) and Regulations section 1.45-7 for any
alteration or repair with respect to the facility; and (2) the
recordkeeping and reporting requirements of Regulations
section 1.45-12.

Reminders
Credit for zero-emission nuclear power production.
Section 13105 of the Inflation Reduction Act of 2022 (IRA
2022) created section 45U, the zero-emission nuclear
power production credit, for electricity produced at a
qualified nuclear power facility and sold by the taxpayer to
an unrelated person in tax years beginning after 2023, and
before 2033. Part II of new Form 7213 will be used to
claim the credit. The credit is effective for tax years
beginning after 2023. For more information about the
zero-emission nuclear power production credit, see
section 45U and Notice 2022-49, available at IRS.gov/irb/
2022-43_IRB#NOT-2022-49.
Caution: A facility that is an advanced nuclear power
facility as defined in section 45J(d)(1) is not a qualified
nuclear power facility under section 45U.
Transfer of section 45J credit by qualified public entities. Section 45J(e) permits a qualified public entity to
elect to transfer all or a portion of its section 45J credit to
an eligible project partner. See Transfer of Credit by
Qualified Public Entities, later.

Dec 4, 2025

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

General Instructions
Purpose of Form

Use Form 7213 to claim the advanced nuclear power
production credit or the zero-emission nuclear power
production credit. Part I of the form is the credit for
production from advanced nuclear power facilities under
section 45J. To claim the section 45J credit, you must
attach a copy of the acceptance letter from the IRS
described in section 6.05 of Notice 2023-24, available at
IRS.gov/irb/2023-13_IRB#NOT-2023-24.
Part II of the form is the zero-emission nuclear power
production credit under section 45U. To claim the section
45U credit, you must attach a copy of the permit or license
number from the Nuclear Regulatory Commission.
Section 45U is effective for electricity produced and sold
after 2023.

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. Use prior revisions of the form and instructions for
earlier tax years. All revisions are available at IRS.gov/
Form7213.

Who Must File

You must file a separate Form 7213 for each advanced
nuclear power facility or each qualified nuclear power
facility. If you received a Schedule K-1 from a partnership,
S corporation, estate, or trust, reporting your share of any
section 45J or section 45U credit, then you don’t need to
file this form. Report your share of the section 45J or
section 45U credit on Form 3800, General Business
Credit. However, you do need to file Form 7213 if you are
an estate or trust that allocates the section 45J or section
45U credit to your beneficiaries.

Instructions for Form 7213 (Rev. 12-2025) Catalog Number 93876O
Department of the Treasury Internal Revenue Service www.irs.gov

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For the latest information about developments related to
Form 7213 and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
Form7213.

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Caution: Taxpayers who are specified foreign entities (as
defined in section 7701(a)(51)(B)) can’t claim the
zero-emission nuclear power credit for tax years beginning
after July 4, 2025. Taxpayers who are foreign-influenced
entities (as defined in section 7701(a)(51)(D)), without
regard to clause (i)(II)) can’t claim the zero-emission
nuclear power credit for tax years beginning after July 4,
2027.

Tentative credit means 1.8 cents multiplied by the
kilowatt hours of qualifying electricity produced at an
advanced nuclear power facility during the tax year. The
credit percentage for each taxpayer that has been
allocated all or part of the amount of the facility limitation is
determined by dividing the facility limitation that is
allocated to the taxpayer by the nameplate capacity of the
facility.

Credit for the Production of Electricity
From Advanced Nuclear Power
Facilities, Section 45J

Unutilized NMCL is the excess (if any) of 6,000
megawatts, over the aggregate amount of NMCL
allocated by the Secretary before 2021, reduced by any
amount of such limitation that was allocated to a facility
that was not placed in service before January 1, 2021.

Definitions—Section 45J

Eligible project partner is any person who (a) is
responsible for, or participates in, the design or
construction of the advanced nuclear power facility to
which the credit relates; (b) participates in the provision of
the nuclear steam supply system to such facility; (c)
participates in the provision of nuclear fuel to such facility;
(d) is a financial institution providing financing for the
construction or operation of such facility; or (e) has an
ownership in such facility.
Facility limitation or portion of the facility limitation
means the amount of the unutilized national megawatt
capacity limitation (NMCL) allocated to a qualified facility
by the IRS. If only one taxpayer owns a direct interest in a
qualified facility, the entire facility limitation is allocated to
such taxpayer. If more than one taxpayer owns a direct
interest in a qualified facility, each taxpayer’s undivided
ownership share in the qualified facility will be treated as a
separate qualified facility owned by such taxpayer. See
Notice 2023-24 for procedures for applying for unutilized
NMCL.
National megawatt capacity limitation (NMCL) is the
total amount of megawatts allocated by the Secretary of
the Treasury to advanced nuclear power facilities and may
not exceed 6,000 megawatts.
Qualifying electricity is each kilowatt hour of electricity
that a taxpayer (a) produces at an advanced nuclear
power facility during the 8-year period beginning on the
date the facility is placed in service; and (b) sells to an
unrelated person, as defined under section 45(e)(4),
during the tax year. Electricity will be treated as sold to an
unrelated person if the ultimate purchaser of the electricity
is not related to the person that produces the electricity.
Qualified public entity is (a) a federal, state, or local
governmental entity, or any political subdivision, agency,
or instrumentality thereof; (b) a mutual or cooperative
electric company described in section 501(c)(12) or
1381(a)(2); or (c) a not-for-profit electric utility that had or
has received a loan or loan guarantee under the Rural
Electrification Act of 1936.
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Credit Amount

Generally, the credit allowed for a tax year with respect to
qualifying electricity is the lesser of:
• The tentative credit (1.8 cents multiplied by the kilowatt
hours of qualifying electricity) for the facility for the tax
year multiplied by the taxpayer’s credit percentage, or
• $125,000,000 per 1,000 megawatts of the facility
limitation that is allocated to the taxpayer. See Allocation
Method, later.

Credit Determination for Partnerships and S
Corporations

If a facility is owned by a partnership or an S corporation,
the partnership or the S corporation, and not the partners
or shareholders, is treated as the taxpayer that owns the
facility. The credit must be allocated to the partners or
shareholders in accordance with Regulations section
1.704-1(b)(4)(ii) or 1.1366-1(a)(2)(v), respectively. If the
facility is owned through an organization that has made a
valid election under section 761(a), each member’s
undivided ownership share in the facility will be treated as
a separate facility owned by such member.
In the case of a credit that is determined at the
partnership level, a qualified public entity will be treated as
the taxpayer with respect to the entity’s distributive share
of the credit and the term “eligible project partner” will
include any partner of the partnership.

Sale of Electricity to Unrelated Person

The credit is allowed only for qualifying electricity that the
taxpayer produces and sells to an unrelated person, as
defined in section 45(e)(4). For purposes of section 45J,
electricity will be treated as sold to an unrelated person if
the ultimate purchaser of the electricity is not related to the
person that produces the electricity. The requirement of a
sale to an unrelated person will be treated as satisfied if
the producer sells the electricity to a related person for
resale by the related person to a person that is not related
to the producer.

Grants, Tax-Exempt Bond Proceeds, Subsidized
Energy Financing, and Other Credits
The amount of the section 45J credit with respect to any
facility for any tax year is not reduced by the amount of
grants, tax-exempt bond proceeds, subsidized energy
financing, or other credits (described in section 45(b)(3))
used for, or in connection with, the facility.

Instructions for Form 7213 (Rev. December 2025)

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Advanced nuclear power facility is (a) any nuclear
facility, the reactor design for which is approved by the
Nuclear Regulatory Commission (NRC) after December
31, 1993 (and such design or a substantially similar
design of comparable capacity was not approved on or
before that date); (b) that is owned by the taxpayer; and
(c) uses nuclear energy to produce electricity.

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Allocation of the Unutilized National Megawatt
Capacity Limitation (NMCL)

The IRS will allocate the unutilized NMCL only to
advanced nuclear power facilities for which the
Department of Energy (DOE) provides certification that
the facility qualifies as an advanced nuclear facility. Each
nuclear power reactor located on a multi-reactor site is a
separate facility. In the case of an owner of a facility that
acquired the facility after the IRS provided a previous
owner of the facility a letter stating that the DOE had
certified that facility as an “advanced nuclear facility”
under Notice 2013-68, the owner of the facility may apply
for an allocation of the unutilized NMCL.

Instructions for Form 7213 (Rev. December 2025)

The facility owner must apply for the unutilized NMCL no
later than 30 days after the date the facility is placed in
service. Section 6 of Notice 2023-24 provides detailed
instructions on what to include in the application. The
notice specifies the required information, the declaration
applicable to the application, required supplemental
statements, and where to submit. The IRS will review the
application, let you know if it needs more information, and
then notify you of the allocation.

Transfer of Credit by Qualified Public Entities

A qualified public entity may elect to transfer some or all of
its section 45J credit to an eligible project partner. The
qualified public entity must make a separate election each
year for each eligible project partner to whom the qualified
public entity will transfer all or a portion of the section 45J
credit. The election is irrevocable. The eligible project
partner claims the section 45J credit by filing the election
statement, provided by the qualified public entity, with its
tax return. See section 7 of Notice 2023-24 for the election
procedures, the information that must be included, and
the necessary statements.

Credit for Zero-Emission Nuclear
Power Production, Section 45U

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Allocation Method

The unutilized NMCL will be allocated as follows.
1. For facilities that apply for allocations and meet the
requirements for allocation, the facilities will be allocated
amounts of the unutilized NMCL equal to their nameplate
capacities in the order in which such facilities are placed
in service, provided that the application deadline specified
in Notice 2023-24 is met. The amount of the unutilized
NMCL allocated to a qualified facility is referred to as the
“facility limitation.”
2. The IRS will continue to allocate the unutilized
NMCL equal to the nameplate capacities of qualified
facilities until all the unutilized NMCL is allocated. The
final recipient(s) of the remaining NMCL may receive only
a portion of the unutilized NMCL for which they applied
even if they otherwise meet the requirements to receive
full allocations.
3. If only one taxpayer owns a direct interest in a
qualified facility, the entire facility limitation is allocated to
that taxpayer. If more than one taxpayer owns a direct
interest in a qualified facility, each taxpayer’s undivided
ownership share in the qualified facility will be treated as a
separate qualified facility owned by that taxpayer. In such
cases, a taxpayer’s application must identify the portion of
the total nameplate capacity of the qualified facility that is
equal to its undivided ownership share in the qualified
facility.
4. Except as provided under sections 3.03 (credit
determination for partnerships and S corporations) and
5.03(5) (allocation of the NMCL) of Notice 2023-24, if a
qualified facility is owned by a partnership or an S
corporation, then the partnership or the S corporation, and
not the partners or shareholders, will be treated as the
taxpayer that owns the qualified facility. See Credit
Determination for Partnerships and S Corporations,
earlier.
5. If the qualified facility is owned through an
organization that has made a valid section 761(a) election,
each member’s undivided ownership share in the qualified
facility will be treated as a separate qualified facility owned
by such member. In such cases, a member's application
for an allocation must identify the portion of the total
nameplate capacity of the qualified facility that is equal to
its undivided ownership share in the qualified facility. See
Credit Determination for Partnerships and S Corporations,
earlier.

Application Process

Definitions—Section 45U
Electricity is the energy produced by a qualified nuclear
power facility from the conversion of nuclear fuel into
electric power.
Gross receipts are all amounts received from the sale of
electricity to an unrelated person during the tax year,
including amounts received from electricity services and
products provided in conjunction with the electricity sold.
This amount also includes any amount received by you
with respect to the qualified nuclear power facility from a
ZEC program.
Qualified nuclear power facility is any nuclear facility
that is owned by the taxpayer; that produces electricity by
converting nuclear fuel into electric power; that is not an
advanced nuclear power facility as defined in section 45J;
and that is placed in service before August 16, 2022.
Reduction amount is the lesser of the product of 0.3
cents multiplied by the kilowatt hours of electricity
produced by the taxpayer at the qualified nuclear power
facility and sold by the taxpayer to an unrelated person, or
the amount equal to 16% of the excess of gross receipts
over the product of 2.5 cents (adjusted for inflation)
multiplied by the kilowatt hours of electricity produced by
the taxpayer at a qualified nuclear power facility and sold
to an unrelated person.
Zero-emission credit (ZEC) program means any
payments with respect to a qualified nuclear power facility
as a result of any federal, state, or local government
program for, in whole or in part, the zero-emission,
zero-carbon, or air-quality attributes of any portion of the
electricity produced by the facility.

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Credit Amount

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), Regulations section
1.45-7(c), and the Instructions for Form 7220, Prevailing
Wage and Apprenticeship (PWA) Verification and
Corrections.
For further information on the prevailing wage
requirements, go to IRS.gov/PWAFAQ.

Applicable entities. Applicable entities (as defined
under section 6417(d)(1)(A)) can elect to treat the
zero-emission nuclear power production credit for
electricity produced and sold after 2023, as a payment of
income tax. Resulting overpayments may result in refunds.
Applicable entities making the elective payment
election for the zero-emission nuclear production credit
must file the following:
• Form 7213 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
Elective Payment Elections and Transfer Elections in the
Instructions for Form 3800. For more information on
elective payment elections under section 6417, see
Elective Payment Elections and Transfer Elections in the
Instructions for Form 3800.
Your election to treat the zero-emission nuclear power
production credit as a payment against income tax
generally applies to the tax year you make the election.
You must make the election and obtain an IRS-issued
registration number for the facility in 2025 and each
subsequent year before 2033.

Specific Instructions

Credit transfers. Under section 6418, eligible taxpayers,
partnerships, and S corporations can elect to transfer all
or a part of the credit figured in Part II to an unrelated third
party in exchange for cash. For more information on credit
transfers, see Registering for and Making EPEs and
Transfer Elections in the Instructions for Form 3800.

Line 6

Part I—Credit for Production From
Advanced Nuclear Power Facilities,
Section 45J

If you are claiming a production credit for a qualified
advanced nuclear power facility on Part I, Section 2, you
must complete Part I, Section 1, Facility Information.

Section 1: Information on Advanced Nuclear
Power Facility

Use lines 1a through 9 to provide information for each
facility.

Line 1a

Enter the name of the facility. If there is no name for the
facility, enter a technical description of the facility.

Lines 2a and 2b

Enter the address of the facility. Enter the coordinates of
the qualified facility (longitude and latitude) on lines 2b(i)
and 2b(ii).
Enter the portion of the total nameplate capacity of the
qualified facility that is equal to your ownership share in
the facility.

Line 7

Enter the date of the acceptance letter from the IRS that
states the amount of the facility limitation and the portion
of the facility limitation being allocated to you and attach a
copy of the acceptance letter.

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 credit figured in Part II, you must
complete a pre-filing registration for each facility. To
register, go to IRS.gov/Credits-Deductions/Register-forElective-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 Elective Payment Elections and Transfer
Elections in the Instructions for Form 3800.

Line 8

Special Rule

Line 9

Prevailing wage requirements. Increased credit
amounts are available for taxpayers satisfying certain
prevailing wage requirements. To meet the prevailing
wage requirements with respect to any qualified nuclear
power facility, a taxpayer must ensure that any laborers
and mechanics employed by the taxpayer or any
contractor or subcontractor in the alteration or repair of
such facility are paid wages at rates not less than the
prevailing rates. See section 45(b)(7)(A) and Regulations
sections 1.45-7 and -12.
4

Indicate whether you are the owner of the facility or an
eligible project partner. If you are an eligible project
partner, attach the section 45J(e) Election Statement
transferring all or a portion of the qualified public entity’s
section 45J credit. See section 7.02 of Notice 2023-24.

Indicate whether the facility is owned through an
organization that has made a valid election under section
761(a). If so, each member’s undivided ownership share
in the facility will be treated as a separate facility owned by
such member.

Section 2: Production From Advanced Nuclear
Power Facilities Credit Calculation

Use lines 1 through 11 to figure the advanced nuclear
power production credit.

Instructions for Form 7213 (Rev. December 2025)

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DRAFT

For tax years beginning after 2023, the credit under
section 45U is calculated by multiplying the kilowatt hours
of electricity produced by the taxpayer at a qualified
nuclear power facility and sold to an unrelated person
during the tax year by 0.3 cents (adjusted for inflation),
and then subtracting the reduction amount for such tax
year.

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Line 1

Enter the amount of your portion of the facility limitation
allocated to you by the IRS. See Facility limitation, earlier.

Line 4

Enter the kilowatt hours of electricity produced and sold to
unrelated persons during the tax year.

Line 8

Complete a separate Form 7213 to report your distributive
share of any advanced nuclear power production tax
credit from partnerships, S corporations, estates, and
trusts. Enter the total advanced nuclear production tax
credit (if any) from:
• Schedule K-1 (Form 1065), Partner’s Share of Income,
Deductions, Credits, etc., box 15 (code B);
• Schedule K-1 (Form 1120-S), Shareholder’s Share of
Income, Deductions, Credits, etc., box 13 (code B);
• 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 12.

If you claimed a credit for a qualified advanced nuclear
power facility in Part I and you also received a
Schedule K-1 for the section 45J credit from a partnership,
S corporation, estate, or trust, you must file a separate
Form 7213 to report your share of any credit from these
sources. Enter “Credit From Pass-Through Entities” on
line 1 of Part I and report the credit amount on line 8 of
Part I.

Part II—Credit for Zero-Emission
Nuclear Power Production, Section
45U
Section 1: Information on Zero-Emision Nuclear
Power Facility
Use lines 1 through 4 to provide the information for each
facility.

Line 1

If applicable, enter your pre-filing registration number for
the qualified nuclear power facility that you received from
the IRS. See Pre-filing registration requirement for
payments or transfers., earlier.

Line 2a

Enter the name of the facility. If there is no name for the
facility, enter a technical description of the qualified
nuclear power facility. If the owner of the facility is different
from the filer, also include the owner’s name and taxpayer
identification number.

Instructions for Form 7213 (Rev. December 2025)

Enter the address of the qualified nuclear power facility.
Enter the coordinates of the qualified nuclear power
facility (longitude and latitude) on lines 3b(i) and 3b(ii).

Line 4

Enter your permit or license number from the Nuclear
Regulatory Commission (NRC) to operate your facility.

Section 2: Zero-Emission Nuclear Power
Production Credit Calculation

Use lines 1 through 13 to figure the zero-emission nuclear
power production credit.

Line 1

Enter the kilowatt hours of electricity produced and sold at
the facility during the tax year to an unrelated person.

Line 4

Enter gross receipts from electricity produced and sold at
the facility to unrelated persons during the tax year,
including amounts received with respect to the facility from
a ZEC program.

Line 5

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Line 10

Allocate the credit on line 8 between the estate or trust
and the beneficiaries in the same proportion as income
was allocated and enter the beneficiaries’ shares on
line 10.

Lines 3a and 3b

Enter the amounts received with respect to the facility
from a ZEC program included on line 4.

Line 11

Enter the increased credit amount for the qualified nuclear
power facility. If applicable, multiply the amount on line 10
by 5.0 and attach the required information. Otherwise,
enter the amount from line 10. See Prevailing wage
requirements, earlier.
Additional information. You must complete Forms 7213
and 7220 and attach both forms to your timely filed return
(including extensions) to claim the increased credit
amount for the qualified nuclear power facility. File a
separate Form 7220 for each facility for which you are
claiming an increased amount of credit. For more
information, see the Instructions for Form 7220.

Line 12

On a separate Form 7213, enter “Credits From
Pass-Through Entities” on line 2a of Part II and report your
total distributive share of the zero-emission nuclear power
production credit from partnerships, S corporations,
estates, trusts from:
• Schedule K-1 (Form 1065), Partner’s Share of Income,
Deductions, Credits, etc., box 15 (code A);
• Schedule K-1 (Form 1120-S), Shareholder’s Share of
Income, Deductions, Credits, etc., box 13 (code A);
• Schedule K-1 (Form 1041), Beneficiary’s Share of
Income, Deductions, Credits, etc., box 13 (code T); and
• Form 1099-PATR, Taxable Distributions Received From
Cooperatives, box 12.
Enter this amount on line 12.
If the only credit allocated to you is the zero-emission
nuclear power production credit, do not report the credit
on Form 7213. Instead, report the credit directly on Form
3800, Part III, line 1x. See the Caution next.
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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.

Line 13
Partnerships and S corporations. If you are a
partnership or an S corporation electing to transfer any
zero-emission nuclear power production credit with
respect to a qualified nuclear power facility (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 1u.

Line 14

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’ shares on
line 14.
If the estate or trust is subject to the passive activity
rules, include on line 15 any zero-emission nuclear power
production credit from passive activities disallowed for
prior years and carried forward to this year. Complete
Form 8582-CR, Passive Activity Credit Limitations, to
determine the allowed credit that must be allocated
between the estate or trust and the beneficiaries. For
details, see the Instructions for Form 8582-CR.

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the
United States. You are required to give us the information. We need it to ensure that you are complying with these laws
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The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden
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the instructions for their 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.

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Instructions for Form 7213 (Rev. December 2025)

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You are not required to provide 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
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