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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) 



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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) 



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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                                                                                                                             $
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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) 



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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) 



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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) 






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