OMB No. 1545-0155
                                                         Investment Credit
Form  3468
                                                           Attach to your tax return. 
Department of the Treasury          Go to www.irs.gov/Form3468 for instructions and the latest information.         Attachment  2022
Internal Revenue Service                                                                                            Sequence No. 174
Name(s) shown on return                                                                                       Identifying number

Part I        Information Regarding the Election To Treat the Lessee as the Purchaser of Investment Credit Property
If you are claiming the investment credit as a lessee based on a section 48(d) (as in effect on November 4, 1990) election, provide the 
following information. If you acquired more than one property as a lessee, attach a statement showing the information below.
1     Name of lessor:
2     Address of lessor:
3     Description of property:
4     Amount for which you were treated as having acquired the property         .     . . . .  . .      . . . . . . $
Part II       Qualifying Advanced Coal Project Credit, Qualifying Gasification Project Credit, Qualifying Advanced 
              Energy Project Credit, and Advanced Manufacturing Investment Credit
5     Qualifying advanced coal project credit (see instructions):
a     Qualified          investment   in   integrated 
      gasification combined cycle property placed 
      in  service  during  the  tax  year  for  projects 
      described in section 48A(d)(3)(B)(i)  . . .        $               × 20% (0.20)       5a
b     Qualified  investment  in  advanced  coal-
      based  generation  technology  property 
      placed  in  service  during  the  tax  year  for 
      projects described in section 48A(d)(3)(B)(ii) $                   × 15% (0.15)       5b
c     Qualified  investment  in  advanced  coal-
      based  generation  technology  property 
      placed  in  service  during  the  tax  year  for 
      projects described in section 48A(d)(3)(B)(iii)    $               × 30% (0.30)       5c
d     Total. Add lines 5a, 5b, and 5c  .   .  . . .      . . . .   . . . .      .     . . . .  . .      . . . .   5d
6     Qualifying gasification or advanced energy project credit (see instructions):
a     Qualified investment in property placed in 
      service during the tax year (a) of advanced 
      energy  project  property  or  (b)  of  qualified 
      gasification  property  for  which  credits 
      were allocated or reallocated after October 
      3, 2008, and that includes equipment that 
      separates and sequesters at least 75% of 
      the project’s carbon dioxide emissions  .          $               × 30% (0.30)       6a
b     Qualified investment in property other than 
      in   6a  above  placed  in  service  during  the 
      tax year  .        .  . . .   . .  . .  . .        $               × 20% (0.20)       6b
c     Total. Add lines 6a and 6b  .      . .  . . .      . . . .   . . . .      .     . . . .  . .      . . . .   6c
7     Advanced manufacturing investment credit (see instructions): 
      Basis in qualified property as part of an advanced manufacturing 
      facility, placed in service during the tax year and after 2022, the
      construction of which began after August 9, 2022       . .   . . . $                       × 25% (0.25)     7
8     Reserved for future use  .      .  . .  . . .      . . . .   . . . .      .     . . . .  . .      . . . .   8
9     Enter the applicable unused investment credit from cooperatives (see instructions)       . .      . . . .   9
10    Add lines 5d, 6c, 7, and 9. Report this amount on Form 3800, Part III, line 1a (see instructions if you
      entered an amount on line 7)       . .  . . .      . . . .   . . . .      .     . . . .  . .      . . . .   10
For Paperwork Reduction Act Notice, see separate instructions.                          Cat. No. 12276E              Form 3468 (2022) 

Form 3468 (2022)                                                                                                                   Page 2 
Part III Rehabilitation Credit and Energy Credit
11 Rehabilitation credit (see instructions for requirements that must be met):
a  Check this box if you are electing under section 47(d)(5) to take your qualified rehabilitation expenditures 
   into  account  for  the  tax  year  in  which  paid  (or,  for  self-rehabilitated  property,  when  capitalized).  See 
   instructions. Note: This election applies to the current tax year and to all later tax years. You may not 
   revoke this election without IRS consent  .    .   . .  . . . .    .        . . . . .  .  . . . . .
b  Enter the dates on which the 24- or 60-month measuring period begins
   and ends                              .
c  Enter the adjusted basis of the building as of the beginning date above (or the
   first day of your holding period, if later)  . .   . .  . . . .    .        . . . . .  $
d  Enter the amount of the qualified rehabilitation expenditures incurred, or treated
   as incurred, during the period on line 11b above  .     . . . .    .        . . . . .  $
   Enter the amount of qualified rehabilitation expenditures and multiply by the percentage shown:
e  Pre-1936 buildings under the transition rule (see instructions) .  .        $               × 10% (0.10)                11e
f  Certified historic structures under the transition rule (see instructions)  $               × 20% (0.20)                11f
g  Certified  historic  structures  with  expenditures  paid  or  incurred 
   after 2017 and not under the transition rule (see instructions)  . .        $                 × 4% (0.04)               11g
   Note: This credit is allowed for a 5-year period beginning in the tax year that the qualified rehabilitated
   building is placed in service.
   For properties identified on line 11f or 11g, complete lines 11h and 11i.
h  Enter  the  assigned  NPS  project  number  or  the  pass-through  entity’s 
   employer identification number (see instructions)  .    . . . .    .        . . .
i  Enter  the  date  that  the  NPS  approved  the  Request  for  Certification  of
   Completed Work (see instructions)   . .        .   . .  . . . .    .        . . .
12 Energy credit:
a  Basis of property using geothermal energy placed in service during 
   the tax year. See instructions  . . . .        .   . .  . . . .    .        $               × 30% (0.30)                12a
b  Basis of property using solar illumination or solar energy placed in 
   service  during  the  tax  year  that  is  attributable  to  periods  after 
   2005, the construction of which began before 2020 or after 2021 
   (see instructions)  . . .     . . . . .          . . .  . . . .    .        $               × 30% (0.30)                12b
c  Basis of property using solar illumination or solar energy placed in 
   service  during  the  tax  year,  the  construction  of  which  began  in 
   2020 or 2021 (see instructions) . . . .        .   . .  . . . .    .        $               × 30% (0.30)                12c
d  Reserved for future use .     . . . . .        .   . .  . . . .    .        . . . . .  .  . . . . . .                   12d
   Qualified fuel cell property (see instructions):
e  Basis of property placed in service during 
   the  tax  year  that  was  acquired  after  2005 
   and before October 4, 2008, and the basis 
   attributable to construction, reconstruction, 
   or erection by the taxpayer after 2005 and 
   before October 4, 2008  .     . . . . .            $                 × 30% (0.30)      12e
f  Applicable kilowatt capacity of property on line 12e 
   (see instructions)  . . .     . . . . .        .   . .                        × $1,000 12f
g  Enter the smaller of line 12e or line 12f   .  .   . .  . . . .    .        . . . . .  .  . . . . . .                   12g
h  Basis of property placed in service during 
   the tax year that is attributable to periods 
   after October 3, 2008, the construction of 
   which began before 2020 or after 2021  .   $                         × 30% (0.30)      12h
i  Applicable kilowatt capacity of property on line 12h 
   (see instructions)  . . .     . . . . .        .   . .                        × $3,000 12i
j  Enter the smaller of line 12h or line 12i  .   .   . .  . . . .    .        . . . . .  .  . . . . . .                   12j
k  Basis  of  property  placed  in  service  during 
   the  tax  year,  the  construction  of  which 
   began in 2020 or 2021 . .     . . . . .            $                 × 30% (0.30)      12k
l  Applicable kilowatt capacity of property on line 12k 
   (see instructions)  . . .     . . . . .        .   . .                        × $3,000 12l
m  Enter the smaller of line 12k or line 12l  .   .   . .  . . . .    .        . . . . .  .  . . . . . .                   12m
n  Reserved for future use  .    . . . . .        .   . .  . . . .    .        . . . .    12n
o  Reserved for future use .     . . . . .        .   . .  . . . .    .        . . . .    12o
p  Reserved for future use  .    . . . . .        .   . .  . . . .    .        . . . . .  .  . . . . . .                   12p
                                                                                                                              Form 3468 (2022)

Form 3468 (2022)                                                                                                      Page 3 
Part III Rehabilitation Credit and Energy Credit (continued)
   Qualified microturbine property (see instructions):
q  Basis of property placed in service during 
   the tax year that was acquired after 2005, 
   the  basis  attributable  to  construction, 
   reconstruction, or erection by the taxpayer 
   after 2005 .  . .  . .   . .    . .  .  .       $                    × 10% (0.10)     12q
r  Kilowatt capacity of property on line 12q    .  . .    .                       × $200 12r
s  Enter the smaller of line 12q or line 12r  . .  . .    .  . .   .  .       . . . . .  .  . .  . . . .     12s
   Combined heat and power system property (see instructions):
   Caution: You can’t claim this credit if the electrical capacity of the property is more than 50 megawatts 
   or has a mechanical energy capacity of more than 67,000 horsepower or an equivalent combination of 
   electrical and mechanical energy capabilities.
t  Basis of property placed in service during 
   the tax year. See instructions. For property 
   placed  in  service  after  2022,  multiply  by 
   30% instead of 10%  .    . .    . .  .  .       $                    × 10% (0.10)     12t
u  If the electrical capacity of the property is measured in:
   • Megawatts, divide 15 by the megawatt capacity. Enter 1.0 if the capacity is 
   15 megawatts or less.
   • Horsepower, divide 20,000 by the horsepower. Enter 1.0 if the capacity is 
   20,000 horsepower or less  .    . .  .  .    .  . .    .  . .   .  .       . . . .    12u         .
v  Multiply line 12t by line 12u . . .  .  .    .  . .    .  . .   .  .       . . . . .  .  . .  . . . .     12v
   Qualified small wind energy property (see instructions):
w  Basis of property placed in service during 
   the  tax  year  that  was  acquired  after 
   October 3, 2008, and before 2009 and the 
   basis  attributable  to  the  construction, 
   reconstruction, or erection by the taxpayer 
   after October 3, 2008, and before 2009  .       $                    × 30% (0.30)     12w
x  Enter the smaller of line 12w or $4,000 .    .  . .    .  . .   .  .       . . . . .  .  . .  . . . .     12x
y  Basis  of  property  placed  in  service  during  the  tax  year  that  is 
   attributable to periods after 2008, the construction of which began 
   before 2020 or after 2021  .    . .  .  .    .  . .    .  . .   .  .       $                 × 30% (0.30) 12y
z  Basis  of  property  placed  in  service  during  the  tax  year,  the 
   construction of which began in 2020 or 2021  .    .    .  . .   .  .       $                 × 30% (0.30) 12z
aa Reserved for future use  . .    . .  .  .    .  . .    .  . .   .  .       . . . . .  .  . .  . . . .     12aa
   Waste energy recovery property:
bb Basis  of  property  placed  in  service  during  the  tax  year.  See 
   instructions  . .  . .   . .    . .  .  .    .  . .    .  . .   .  .       $                 × 30% (0.30) 12bb
   Geothermal heat pump systems (see instructions):
cc Basis  of  property  placed  in  service  during  the  tax  year.  See 
   instructions. For property placed in service after 2022, multiply by 
   30% instead of 10%  .    . .    . .  .  .    .  . .    .  . .   .  .       $                 × 10% (0.10) 12cc
   Qualified investment credit facility property (see instructions):
dd Basis of property placed in service during the tax year  .  .   .  .       $                 × 30% (0.30) 12dd
ee Reserved for future use  . .    . .  .  .    .  . .    .  . .   .  .       . . . . .  .  . .  . . . .     12ee
ff Reserved for future use  . .    . .  .  .    .  . .    .  . .   .  .       . . . . .  .  . .  . . . .     12ff
gg Reserved for future use  . .    . .  .  .    .  . .    .  . .   .  .       . . . . .  .  . .  . . . .     12gg
hh Other energy credits and special adjustments (see instructions)  .           . . . .  .  . .  . . . .     12hh
13 Enter the applicable unused investment credit from cooperatives (see instructions)       . .  . . . .     13
14 Combine lines 11e, 11f, 11g, 12a, 12b, 12c, 12g, 12j, 12m, 12s, 12v, 12x, 12y, 12z, 12bb, 12cc, 12dd, 
   12hh, and 13. Report this amount on Form 3800, Part III, line 4a .         . . . . .  .  . .  . . . .     14
                                                                                                                 Form 3468 (2022)