U. S. Business Income Tax Return

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2025

Instructions for Form 7210
Clean Hydrogen Production Credit
Section references are to the Internal Revenue Code
unless otherwise noted.

Future Developments

For the latest information about developments related to
Form 7210 and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
Form7210.

What’s New

Form 7220. If you are claiming the increased credit
amount on Part IV, line 10, because the facility meets the
prevailing wage and apprenticeship requirements of
section 45(b)(7)(A), you must complete and attach to your
tax return Form 7220, Prevailing Wage and
Apprenticeship (PWA) Verification and Corrections, to
provide the required information.

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

General Instructions
Purpose of Form

Use a separate Form 7210 to claim the section 45V credit
for the production of qualified clean hydrogen produced at
each qualified clean hydrogen production facility during
the 10-year period beginning on the date the facility is
originally placed in service.
Caution: You must attach (a) the required verification
report and (b) if you are either petitioning for or using a
provisional emissions rate, a copy of the documentation
obtained from the Department of Energy (DOE) providing
an emissions value.
There is a statutory prohibition in section 45V that
disallows the section 45V credit for any qualified clean
hydrogen produced at a facility that includes carbon
capture equipment for which the section 45Q credit is
allowed to any taxpayer for the tax year or any prior tax
year.

How To Claim the Credit

To qualify for the credit, the clean hydrogen must be
produced in either the United States (as defined in section
Dec 6, 2025

File a separate Form 7210 for each qualified clean
hydrogen production facility for which you claim the
section 45V credit. Complete Part I to report the qualified
clean hydrogen production facility information and the
appropriate lines of Parts II, III, and IV (if applicable) to
calculate your clean hydrogen production credit for such
facility.
Partnerships and S corporations. You must complete
and attach a separate Form 7210 for each facility to your
return even if (1) you cannot claim the credit, (2) you did
not elect to treat the clean hydrogen production credit as a
payment under section 6417, or (3) you did not elect to
transfer the clean hydrogen production credit (or portion
thereof) under section 6418.
Partnerships and S corporations that own and operate
a qualified clean hydrogen production facility must file a
separate Form 7210. All others are generally not required
to complete or file this form if their only source for this
credit is from a partnership or S corporation. Instead, they
can report this credit directly on Form 3800, General
Business Credit.

Amount of Credit

The clean hydrogen production credit for any tax year is
adjusted annually for inflation. The credit is calculated by
multiplying an applicable amount by the kilograms of
qualified clean hydrogen produced. For 2025, the
applicable amount ranges from $0.127 to $0.637 per
kilogram depending on the level of lifecycle greenhouse
gas emissions associated with the production of the
hydrogen. The credit is multiplied by 5.0 if the qualified
clean hydrogen production facility meets certain prevailing
wage and apprenticeship requirements or begins
construction prior to January 29, 2023, and meets certain
prevailing wage requirements.
For information regarding calculating the lifecycle
greenhouse gas emissions rate for purposes of
determining the amount of the section 45V credit, see
Department of Energy/Clean Hydrogen Production Credit.
A taxpayer must calculate the lifecycle greenhouse gas
emissions rate of its hydrogen production process using
45VH2-GREET.
In the case of any hydrogen produced pursuant to a
process for which a lifecycle greenhouse gas emissions
rate has not been determined, a taxpayer producing such
hydrogen may file a petition with the Secretary of the
Treasury to determine the emissions rate with respect to
such process. Before filing a petition with the Secretary of

Instructions for Form 7210 (2025) Catalog Number 93566P
Department of the Treasury Internal Revenue Service www.irs.gov

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Termination date. Public Law 119-21, commonly known
as the One Big Beautiful Bill Act, eliminates the section
45V clean hydrogen production credit for facilities
beginning construction after 2027.

638(1)) or a territory of the United States (as defined in
section 638(2)), for its sale or use, in the ordinary course
of a trade or business of the taxpayer. Additionally, the
production and sale or use of such clean hydrogen must
be verified by an unrelated party.

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the Treasury, a taxpayer must first obtain an emissions
value from the DOE. For information regarding obtaining
an emissions value, see Department of Energy/45V
Emissions Value Request.

Applicable Amount

The credit in any tax year is calculated by multiplying an
amount equal to $0.60 per kilogram (kg) of qualified clean
hydrogen produced by an applicable percentage based
on the resulting lifecycle greenhouse gas emissions. The
$0.60 amount is adjusted for inflation by multiplying the
amount by the inflation adjustment factor for the calendar
year in which the qualified clean hydrogen is produced. If
this adjusted amount is not a multiple of 0.1 cent, the
amount must be rounded to the nearest multiple of 0.1
cent. See Notice 2025-37, available at IRS.gov/irb/
2025-30_IRB#NOT-2025-37.
For 2025, the applicable amount is calculated as
follows.
Applicable
Percentage (%)

Applicable
Amount (per kg of
qualified clean
hydrogen)

less than 0.45

100%

$0.637

0.45 to less than 1.5

33.4%

$0.213

1.5 to less than 2.5

25%

$0.159

2.5 to not greater than 4.0

20%

$0.127

Applicable entities. Applicable entities (as defined
under section 6417(d)(1)(A)) that generally don’t benefit
from income tax credits may elect to treat the clean
hydrogen production credit attributable to a qualified clean
hydrogen production facility originally placed in service
after 2012 as a payment of income tax. Resulting
overpayments may result in refunds.
Applicable entities making the elective payment
election for the clean hydrogen production credit must file
the following.
• Form 7210 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 considered 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 such 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. For facilities originally placed in service
in 2023 or after, the election must first be made for the tax
year in which the facility is placed in service.
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Credit transfers. Under section 6418, eligible taxpayers,
partnerships, and S corporations that don’t elect payment
can elect to transfer all or part of the clean hydrogen
production 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. 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 hydrogen production credit
figured in Part II, you must complete a pre-filing
registration for each qualified clean hydrogen production
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.

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 which 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 Amount for Qualified Clean
Hydrogen Production Facilities

In the case of any qualified clean hydrogen production
facility that satisfies one of the following requirements, the
amount of the credit described above is multiplied by 5.0.
• A facility the construction of which begins prior to
January 29, 2023, and that satisfies the prevailing wage
Instructions for Form 7210 (2025)

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Emissions (kg of CO2e per kg of
qualified clean hydrogen)

Taxpayers electing to be treated as applicable entities. If you aren’t an applicable entity, you can also elect
to treat the credit as a payment of taxes on your return.
Section 6417(d)(1)(B) allows an electing taxpayer,
including a partnership or an S corporation, to treat the
credit for the production of clean hydrogen attributable to a
qualified facility as a payment or deemed payment of
taxes.
For a discussion of who is considered an electing
taxpayer, see 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.
If you make a section 6417(d)(1)(B) election, the
election generally applies to the year you make the
election and the 4 succeeding years (unless you revoke
your election).

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requirements with respect to any alterations or repairs
occurring after January 29, 2023.
• A facility which satisfies the prevailing wage and
apprenticeship requirements.

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.

Apprenticeship Requirements

The apprenticeship requirements include three
components: a labor-hours requirement, a ratio
requirement, and a participation requirement.
• Under the labor-hours 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 qualified clean
hydrogen production facility are performed by qualified
apprentices from a registered apprenticeship program.
• Under the ratio requirement, the taxpayer must ensure
that the applicable ratio of apprentices to journey-workers
established by the registered apprenticeship program are
met for apprentices working on the qualified clean
hydrogen production facility each day.
• Under the participation requirement, any taxpayer (or
contractor or subcontractor) that employs four or more
laborers or mechanics in the construction, alteration, or
repair of the qualified facility must also hire at least one
qualified apprentice.
For further information on the prevailing wage and
apprenticeship requirements, go to IRS.gov/PWAFAQ.

Definitions

The following definitions apply for qualified clean
hydrogen.
Lifecycle greenhouse gas emissions has the same
meaning given such term under section 211(o)(1)(H) of
the Clean Air Act.
Qualified clean hydrogen means hydrogen that is
produced through a process that results in a lifecycle
greenhouse gas emissions rate of not greater than 4
kilograms of CO2e per kilogram of hydrogen.
Qualified clean hydrogen production facility means
a facility owned by the taxpayer, which produces qualified
Instructions for Form 7210 (2025)

Establishing beginning of construction. A taxpayer
may establish that construction of a facility begins:
• By starting physical work of a significant nature
(Physical Work Test), or
• By paying or incurring 5% or more of the total cost of
the facility (Five Percent Safe Harbor).
Modification of existing facilities. For purposes of the
credit availability period, in the case of any facility that was
originally placed in service before 2023, and prior to the
modification to produce qualified clean hydrogen, that did
not produce qualified clean hydrogen, and such facility is
modified after 2022 to produce qualified clean hydrogen
and the amounts paid or incurred with respect to such
modification are properly chargeable to the capital
account of the taxpayer, then such facility will be deemed
to have been originally placed in service as of the date
that the property required to complete the modification to
produce qualified clean hydrogen is placed in service.
No overlap with section 45Q credits. No section 45V
credit is allowed with respect to any qualified clean
hydrogen produced at a facility that includes carbon
capture equipment for which a credit is allowed to any
taxpayer under section 45Q for the tax year or any prior
tax year.

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To meet the prevailing wage requirements with respect to
any qualified clean hydrogen production 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 facility is
originally placed in service), are paid wages at rates not
less than the prevailing rates for construction, alteration, or
repair.
• Special correction and penalty mechanisms apply for a
taxpayer’s failure to satisfy the prevailing wage
requirements.

clean hydrogen, and the construction of which begins
before January 1, 2028.

Specific Instructions
Line A. Enter the facility’s lifecycle greenhouse gas
emissions value or rate (kg of CO2e per kg of qualified
clean hydrogen) for each hydrogen production process. If
applicable, you must enter the facility’s control number
obtained from the DOE for the qualified clean hydrogen.

Part I—Information on Qualified Clean
Hydrogen Production Facility
Line 1

If you are making an elective payment election or making
an election to transfer the clean hydrogen production
credit (or portion thereof), enter your pre-filing registration
number that you received from the IRS for the qualified
clean hydrogen production facility. See IRS.gov/Register
for elective payment or transfer of credits.

Line 2

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

Line 2a

Enter the address of the facility. Enter the name of the
qualified clean hydrogen production facility or a detailed
technical description of the facility.

Line 2b

Enter the coordinates of the facility (longitude and
latitude). If you entered a registration number on line 1,
this information should correspond to the information
provided to obtain a registration number for such facility.
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Line 3

Enter the date construction began. See Establishing
beginning of construction, earlier. For the modification of
an existing facility, enter the date that you began
construction to modify the existing facility to produce
qualified clean hydrogen.

Line 4

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

Caution: You may only claim the clean hydrogen
production credit after 2022 at a qualified clean hydrogen
production facility for the 10-year period beginning on the
date the facility or modification of an existing facility is
originally placed in service.
Check the box if you are eligible for the increased credit
amount for the qualified clean hydrogen production facility
and attach the required information. See Increased Credit
Amount for Qualified Clean Hydrogen Production
Facilities, earlier. 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.

Additional information for increased credit amount. If
you checked the box on line 5 and entered an increased
amount on line 10, you must also attach a statement to
Form 7210 that includes the following information to claim
the increased credit amount for the qualified clean
hydrogen production facility. You must attach a separate
statement for each qualified clean hydrogen production
facility. The statement must include the following
information.
1. Your name and taxpayer identification number, the
facility description, and the IRS-issued registration
number (if applicable) from Part I.
2. For each qualified clean hydrogen production facility
that began construction before January 29, 2023, 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 and satisfied the
prevailing wage requirements with respect to an alteration
or repair that occurred after January 29, 2023 (to the
extent applicable).
3. For each qualified clean hydrogen production facility
or modification to an existing facility (a) that began
construction on or after January 29, 2023; or (b) an
alteration or repair that occurs at a facility after January
29, 2023, the construction of which began before January
29, 2023, you must file Form 7220 if you are claiming the
increased credit amount for meeting the prevailing wage
and apprenticeship requirements. The apprenticeship
requirements only apply to facilities for which construction
began on or after January 29, 2023.
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 this statement, including
accompanying documents, and to the best of my
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Applicable wage determinations. These are the wages
listed for a particular classification of laborer or mechanic
on the applicable wage determination for the type of
construction and the geographic area, as determined by
the Secretary of Labor.

Part II—Clean Hydrogen Production

Enter the applicable amount multiplied by the kilograms of
qualified clean hydrogen produced based on the lifecycle
greenhouse gas emissions rate that results from the
production of qualified clean hydrogen. See Applicable
Amount, earlier.

Line 7

Add column (c) of lines 6a through 6d and enter the
amount. Only one emissions rate should be used to
calculate the credit for each hydrogen production process.

Part III—Credit Reduced for
Tax-Exempt Bonds
Line 8

Calculate the reduction of credit for tax-exempt bonds with
respect to a qualified clean hydrogen production facility.
See Credit Reduced for Tax-Exempt Bonds, earlier.

Part IV—Clean Hydrogen Production
Credit
Line 10

If you checked the box on line 5 in Part I, multiply the
amount on Part III, line 9, by 5.0. See the instructions for
Part I, line 5, under Additional information for increased
credit amount, earlier. Otherwise, enter the amount from
line 9.

Line 11

Enter the total clean hydrogen production credit amount
from your distributive share reported on:
• Schedule K-1 (Form 1065), Partner’s Share of Income,
Deductions, Credits, etc., box 15 (code Y).
• Schedule K-1 (Form 1120-S), Shareholder’s Share of
Income, Deductions, Credits, etc., box 13 (code Y).
If you are separately calculating a section 45V credit
and are also reporting your distributive share of a section
45V credit from a lower-tier, enter your distributive share
amount as “Credit From Pass-Through Entities” on Form
7210, Part I, line 2a. All others not calculating a separate
section 45V credit can report their distributive share
directly on Form 3800, Part III, line 1g. See the Caution
next.
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 12

Add lines 10 and 11. If you are a partnership or S
corporation and you elect payment under section 6417(c)
Instructions for Form 7210 (2025)

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Line 5

knowledge and belief, the facts presented in support of
this statement are true, correct, and complete.”

TREASURY/IRS AND OMB USE ONLY DRAFT
for any clean hydrogen production credit, report the
amount with respect to a qualified clean hydrogen
production facility on Form 3800, Part III, line 1g. Don’t
report the total credit amount on Schedule K.

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 section 6103.

If you are an eligible taxpayer, including a partnership
or S corporation, and elect to transfer any clean hydrogen
production credit (or portion thereof), report the entire
amount of the clean hydrogen production credit with
respect to a qualified clean hydrogen production facility on
Form 3800, Part III, line 1g. You must also attach
additional information to Form 3800, Part III, line 1g. See
the Instructions for Form 3800.

The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
burden for individual and business taxpayers filing this
form is approved under OMB control numbers 1545-0123
and 1545-0047 and is included in the estimates shown in
the instructions for their individual and business income
tax return. The estimated burden for all other taxpayers
who file this form is shown below.

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 and to allow us to figure and collect the
right amount of tax.

4 hr., 46 min.
18 min.
23 min.

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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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

Recordkeeping . . . . . . . . . . . . . . . . . . . . .
Learning about the law or the form . . . . . . . .
Preparing and sending the form to the IRS . . .

Instructions for Form 7210 (2025)

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