Form  7207                          Advanced Manufacturing Production Credit                                              OMB No. 1545-2306
(January 2023)
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

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.
Check to indicate whether the election under section 45X(a)(3)(B) has been made for this tax year  .    .   . .   . .     Yes          No
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  .    . . . .     . . . .   .  .   .    . . . .   .   .   . .   . .   . .     Yes          No
                                (a)                                 (b)                   (c)                 (d)              (e) 
                         Eligible component                         Unit              Credit per unit Number of units  Amount of credit 
                                                                                                        produced and      (column (c) x 
                                                                                                        sold or, for 2a,  column (d))
                                                                                                      5a, and 7a, sales 
                                                                                                        price or costs
1                                                     Solar Energy Components                                                             
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
2                                                     Wind Energy Components                                                              
a     Related offshore wind vessel          . . . . . . .     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
3                                           Torque Tube and Structural     Fastener Components                                            
a     Torque tube  .        . . .   .     . . . . . . . .         Kilogram              $   0.87
b     Structural fastener  .    .   .     . . . . . . . .         Kilogram              $   2.28
4                                                       Inverter Components                                                               
a     Central inverter  .     . .   .     . . . . . . . .                               $   0.0025
b     Utility inverter      . . .   .     . . . . . . . .         Capacity              $   0.015
                                                                expressed on a  
c     Commercial inverter  .        .     . . . . . . . .       per alternating         $   0.02
d     Residential inverter      .   .     . . . . . . . .     current watt basis        $   0.065
e     Microinverter or distributed wind inverter    . . .                               $   0.11
5                                                     Electrode Active     Materials                                                      
                                                              Costs incurred by 
                                                                taxpayer with 
                                                                respect to the 
                                                                production of 
                                                                electrode active 
a     Electrode active materials          . . . . . . . .         materials           10% (0.10)      $
For Paperwork Reduction Act Notice, see separate instructions.                        Cat. No. 56400S                     Form 7207 (1-2023) 

Form 7207 (1-2023)                                                                                                              Page 2 
                       (a)                                    (b)                    (c)               (d)                  (e) 
                   Eligible component                      Unit                  Credit per unit Number of units  Amount of credit 
                                                                                                   produced and        (column (c) x 
                                                                                                   sold or, for 2a,    column (d))
                                                                                                 5a, and 7a, sales 
                                                                                                   price or costs
6                                               Battery Components                                                               
                                                         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
7                                                    Critical Minerals                                                           
                                                     Costs incurred by 
                                                       taxpayer with 
                                                       respect to the 
                                                     production of such 
a Applicable critical minerals  . .   . . . . . .        minerals                10% (0.10)      $
8                          Advanced Manufacturing Production Credit From Other Entities
  Advanced manufacturing production credit from partnerships, S corporations, estates, and trusts      .             8
9                                       Advanced Manufacturing Production Credit 
a Add  amounts  in  column  (e),  lines  1  through  8.  Estates  and  trusts,  go  to  line  9b.  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  . . . .    . . .    .   . . .     .    . . .   . .     . . . .             9a
b Amount allocated to beneficiaries of the estate or trust (see instructions)  . . . .   . .     . . . .             9b
c Estates and trusts, subtract line 9b from line 9a. Report this amount on Form 3800, Part III, line 1b  .           9c
                                                                                                                       Form 7207 (1-2023)