Enlarge image | Form 7207 Advanced Manufacturing Production Credit OMB No. 1545-2306 (Rev. January 2024) Department of the Treasury Go to www.irs.gov/Form7207 for instructions and the latest information. Attachment Internal Revenue Service Sequence No. 207 Name (as shown on your income tax return) Identifying number Part I Facility Information 1 IRS-issued registration number of the facility: 2 Date the facility was placed in service (MM/DD/YYYY): 3 Address and description of the facility: 4 Location coordinates. Latitude: . Longitude: . Enter a “+” (plus) or “-” (minus) sign in the first box. Enter a “+” (plus) or “-” (minus) sign in the first box. 5 Check to indicate whether the election under section 45X(a)(3)(B) has been made for this tax year . . . Yes No 6 Check to indicate whether eligible components include property produced at a facility taken into account for which a credit under section 48C is being claimed. See instructions . . . . . . . . . . . . Yes No Part II Eligible Components Components produced by you in the United States and sold in your trade or business during your tax year to unrelated persons (unless the election under section 45X(a)(3)(B) has been made). See instructions. 1 Solar Energy Components (a) (b) (c) (d) (e) Eligible component Unit Credit per unit Lines 1a and 1e: Amount of credit aggregate capacity (column (c) multiplied (see instructions) by column (d)) Lines 1b–1d, 1f, and 1g: number of units specified in column (b) a Thin film photovoltaic cell or crystalline photovoltaic Capacity in direct cell . . . . . . . . . . . . . . . . current watts $ 0.04 $ b Photovoltaic wafer . . . . . . . . . . . Square meter $ 12.00 $ c Solar grade polysilicon . . . . . . . . . Kilogram $ 3.00 $ d Polymeric backsheet . . . . . . . . . . Square meter $ 0.40 $ Capacity in direct e Solar module . . . . . . . . . . . . current watts $ 0.07 $ f Torque tube (for solar tracking device) . . . . Kilogram $ 0.87 $ g Structural fastener (for solar tracking device) . . Kilogram $ 2.28 $ 2 Wind Energy Components (a) (b) (c) (d) (e) Eligible component Unit Credit per unit Line 2a: sales price Amount of credit from Part III (column (c) multiplied Lines 2b–2f: by column (d)) aggregate capacity (see instructions) a Related offshore wind vessel(s) from Part III . . Sales price of vessel 10% (0.10) $ $ b Blade . . . . . . . . . . . . . . . Total rated capacity $ 0.02 $ c Nacelle . . . . . . . . . . . . . . (expressed on a $ 0.05 $ d Tower . . . . . . . . . . . . . . . per watt basis) of $ 0.03 $ e Offshore wind foundation which uses a fixed the completed wind platform . . . . . . . . . . . . . . turbine for which $ 0.02 $ f Offshore wind foundation which uses a floating such component platform . . . . . . . . . . . . . . is designed $ 0.04 $ For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 56400S Form 7207 (Rev. 1-2024) |
Enlarge image | Form 7207 (Rev. 1-2024) Page 2 Part II Eligible Components (continued) Components produced by you in the United States and sold in your trade or business during your tax year to unrelated persons (unless the election under section 45X(a)(3)(B) has been made). See instructions. 3 Inverter Components (a) (b) (c) (d) (e) Eligible component Unit Credit per unit Lines 3a–3f: Amount of credit aggregate capacity (column (c) multiplied (see instructions) by column (d)) a Central inverter . . . . . . . . . . . . $ 0.0025 $ b Utility inverter . . . . . . . . . . . . Capacity $ 0.015 $ c Commercial inverter . . . . . . . . . . expressed on a $ 0.02 $ d Residential inverter . . . . . . . . . . per alternating $ 0.065 $ e Microinverter . . . . . . . . . . . . current watt basis $ 0.11 $ f Distributed wind inverter . . . . . . . . . $ 0.11 $ 4 Electrode Active Materials (a) (b) (c) (d) (e) Eligible component Unit Credit per unit Costs incurred Amount of credit (as indicated in (column (c) multiplied column (b)) by column (d)) Costs incurred by taxpayer with respect to the production of electrode active a Electrode active materials . . . . . . . . materials 10% (0.10) $ $ 5 Battery Components (a) (b) (c) (d) (e) Eligible component Unit Credit per unit Lines 5a–5c: Amount of credit aggregate capacity (column (c) multiplied (see instructions) by column (d)) Capacity expressed on a a Battery cell . . . . . . . . . . . . . kilowatt-hour basis $ 35.00 $ b Battery module which uses battery cells . . . . (limitations apply; $ 10.00 $ c Battery module which does not use battery cells . see instructions) $ 45.00 $ 6 Critical Minerals (a) (b) (c) (d) (e) Eligible component Unit Credit per unit Line 6a: Amount of credit amount from Part IV, (column (c) multiplied line 74 by column (d)) Costs incurred by taxpayer with respect to the production of such a Applicable critical minerals from Part IV . . . . minerals 10% (0.10) $ $ 7 Advanced Manufacturing Production Credit From Other Entities Advanced manufacturing production credit from partnerships, S corporations, estates, and trusts 7 $ 8 Advanced Manufacturing Production Credit a Add amounts in column (e), lines 1 through 7. Estates and trusts, go to line 8b. Partnerships and S corporations, stop here and report this amount on Schedule K. All others, stop here and report this amount on Form 3800, Part III, line 1b . . . . . . . . . . . . . . . . . . . 8a $ b Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . . . . 8b $ c Estates and trusts, subtract line 8b from line 8a. Report this amount on Form 3800, Part III, line 1b 8c $ Form 7207 (Rev. 1-2024) |
Enlarge image | Form 7207 (Rev. 1-2024) Page 3 Part III Related Offshore Wind Vessels Provide information for each produced vessel sold during the current tax year. Attach additional Parts III for additional vessels, if necessary. After completing the information for all vessels, total the sales prices and enter on Part II, line 2a, column (d). See instructions. Name of vessel Purpose of vessel Official number of New or retrofitted Sales price vessel New Retrofitted 1 $ 2 $ 3 $ 4 $ 5 $ 6 $ 7 $ 8 $ 9 $ 10 $ 11 $ 12 $ 13 $ 14 $ 15 $ 16 $ 17 $ 18 $ 19 $ 20 $ 21 $ 22 $ 23 $ 24 $ 25 $ 26 $ 27 $ 28 $ 29 $ 30 $ 31 $ 32 $ 33 $ 34 $ 35 $ 36 $ 37 $ 38 $ 39 $ 40 $ 41 $ 42 $ 43 $ 44 $ 45 $ 46 $ 47 $ 48 $ 49 $ Total of sales prices on lines 1 through 49 Total of all Parts III. Enter here and on Part II, line 2a, column (d) . . . . . . . . . . . . . . . . $ Form 7207 (Rev. 1-2024) |
Enlarge image | Form 7207 (Rev. 1-2024) Page 4 Part IV Costs of Producing Applicable Critical Minerals in Current Tax Year For each applicable critical mineral produced and sold by you in the current tax year, enter the costs incurred by Costs incurred you with respect to the production of such mineral. See instructions. (by you in the production of applicable critical minerals) 1 Aluminum converted from bauxite to a minimum purity of 99% alumina by mass . . . . . . . . $ 2 Aluminum purified to a minimum purity of 99.9% aluminum by mass . . . . . . . . . . . . $ 3 Antimony converted to antimony trisulfide concentrate with a minimum purity of 90% antimony trisulfide by mass $ 4 Antimony purified to a minimum purity of 99.65% antimony by mass . . . . . . . . . . . . $ 5 Arsenic purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . $ 6 Barite purified to a minimum purity of 80% barite by mass . . . . . . . . . . . . . . . . $ 7 Beryllium converted to copper-beryllium master alloy . . . . . . . . . . . . . . . . . $ 8 Beryllium purified to a minimum purity of 99% beryllium by mass . . . . . . . . . . . . . $ 9 Bismuth purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . $ 10 Cerium converted to cerium oxide which is purified to a minimum purity of 99.9% cerium oxide by mass $ 11 Cerium purified to a minimum purity of 99% cerium by mass . . . . . . . . . . . . . . . $ 12 Cesium converted to cesium formate or cesium carbonate . . . . . . . . . . . . . . . $ 13 Cesium purified to a minimum purity of 99% cesium by mass . . . . . . . . . . . . . . $ 14 Chromium converted to ferrochromium consisting of not less than 60% chromium by mass . . . . $ 15 Chromium purified to a minimum purity of 99% chromium by mass . . . . . . . . . . . . . $ 16 Cobalt converted to cobalt sulfate . . . . . . . . . . . . . . . . . . . . . . . . $ 17 Cobalt purified to a minimum purity of 99.6% cobalt by mass . . . . . . . . . . . . . . $ 18 Dysprosium converted to not less than 99% pure dysprosium iron alloy by mass . . . . . . . . $ 19 Dysprosium purified to a minimum purity of 99% dysprosium by mass . . . . . . . . . . . $ 20 Erbium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . $ 21 Europium converted to europium oxide which is purified to a minimum purity of 99.9% europium oxide by mass $ 22 Europium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . $ 23 Fluorspar converted to fluorspar which is purified to a minimum purity of 97% calcium fluoride by mass $ 24 Fluorspar purified to a minimum purity of 99% fluorspar by mass . . . . . . . . . . . . . $ 25 Gadolinium converted to gadolinium oxide which is purified to a minimum purity of 99.9% gadolinium oxide by mass $ 26 Gadolinium purified to a minimum purity of 99.9% gadolinium by mass . . . . . . . . . . . $ 27 Gallium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . $ 28 Germanium converted to germanium tetrachloride . . . . . . . . . . . . . . . . . . $ 29 Germanium purified to a minimum purity of 99.99% germanium by mass . . . . . . . . . . . $ 30 Graphite purified to a minimum purity of 99.9% graphitic carbon by mass . . . . . . . . . . $ 31 Hafnium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . $ 32 Holmium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . $ 33 Indium converted to indium tin oxide . . . . . . . . . . . . . . . . . . . . . . . $ 34 Indium converted to indium oxide which is purified to a minimum purity of 99.9% indium oxide by mass $ 35 Indium purified to a minimum purity of 99% indium by mass . . . . . . . . . . . . . . . $ 36 Iridium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . $ 37 Lanthanum purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . $ 38 Lithium converted to lithium carbonate or lithium hydroxide . . . . . . . . . . . . . . . $ 39 Lithium purified to a minimum purity of 99.9% lithium by mass . . . . . . . . . . . . . . $ 40 Lutetium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . $ 41 Magnesium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . $ 42 Manganese converted to manganese sulphate . . . . . . . . . . . . . . . . . . . $ 43 Manganese purified to a minimum purity of 99.7% manganese by mass . . . . . . . . . . . $ 44 Neodymium converted to neodymium-praseodymium oxide which is purified to a minimum purity of 99% neodymium-praseodymium oxide by mass . . . . . . . . . . . . . . . . . . . . . $ 45 Neodymium converted to neodymium oxide which is purified to a minimum purity of 99.5% neodymium oxide by mass . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 46 Neodymium purified to a minimum purity of 99.9% neodymium by mass . . . . . . . . . . . $ 47 Nickel converted to nickel sulphate . . . . . . . . . . . . . . . . . . . . . . . $ 48 Nickel purified to a minimum purity of 99% nickel by mass . . . . . . . . . . . . . . . $ 49 Niobium converted to ferronibium . . . . . . . . . . . . . . . . . . . . . . . . $ 50 Niobium purified to a minimum purity of 99% niobium by mass . . . . . . . . . . . . . . $ Form 7207 (Rev. 1-2024) |
Enlarge image | Form 7207 (Rev. 1-2024) Page 5 Part IV Costs of Producing Applicable Critical Minerals in Current Tax Year (continued) For each applicable critical mineral produced and sold by you in the current tax year, enter the costs incurred by Costs incurred you with respect to the production of such mineral. See instructions. (by you in the production of applicable critical minerals) 51 Palladium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . $ 52 Platinum purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . $ 53 Praseodymium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . $ 54 Rhodium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . $ 55 Rubidium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . $ 56 Ruthenium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . $ 57 Samarium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . $ 58 Scandium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . $ 59 Tantalum purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . $ 60 Tellurium converted to cadmium telluride . . . . . . . . . . . . . . . . . . . . . $ 61 Tellurium purified to a minimum purity of 99% tellurium by mass . . . . . . . . . . . . . $ 62 Terbium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . $ 63 Thulium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . $ 64 Tin purified to a low alpha emitting tin which has a purity of greater than 99.99% by mass . . . . . $ 65 Tin purified to a low alpha emitting tin which possesses an alpha emission rate of not greater than 0.01 counts per hour per centimeter square . . . . . . . . . . . . . . . . . . . . . . $ 66 Titanium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . $ 67 Tungsten converted to ammonium paratungstate or ferrotungsten . . . . . . . . . . . . . $ 68 Vanadium converted to ferrovanadium or vanadium pentoxide . . . . . . . . . . . . . . $ 69 Ytterbium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . $ 70 Yttrium converted to yttrium oxide which is purified to a minimum purity of 99.999% yttrium oxide by mass $ 71 Yttrium purified to a minimum purity of 99.9% yttrium by mass . . . . . . . . . . . . . . $ 72 Zinc purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . . . $ 73 Zirconium purified to a minimum purity of 99% by mass . . . . . . . . . . . . . . . . $ 74 Total costs. Enter here and on Part II, line 6a, column (d) . . . . . . . . . . . . . . . . $ Form 7207 (Rev. 1-2024) |