Form 8909 Energy Efficient Appliance Credit

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Form

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8909, PAGE 1 of 4
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") 3 279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

8909

Action

Date

O.K. to print
Revised proofs
requested

OMB No. 1545-XXXX

Energy Efficient Appliance Credit
©

Signature

2006

Attach to your tax return.

Attachment
Sequence No.

Department of the Treasury
Internal Revenue Service

Name(s) shown on return

159

Identifying number

Complete lines 1 through 6 to compute the tentative credit for dishwashers and clothes washers. See instructions.

1
2
3
4
5
6

Enter the number of eligible dishwashers and clothes
washers produced in calendar year 2006
Enter the average number of eligible dishwashers and
clothes washers produced in the 3 prior calendar years
Subtract line 2 from line 1
Applicable amount
Multiply line 3 by line 4
Add the amounts on line 5 in columns (a) and (b)

(a)
Dishwashers

(b) Clothes
Washers

$32

$100

1
2
3
4
5

31

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Complete lines 7 through 13 to compute the tentative credit for refrigerators. See instructions.
(a) Type A

7
8

9
10
11
12

13
14
15
16
17
18
19

20
21

Enter the number of eligible refrigerators
produced in calendar year 2006
Enter 110% of the average number of
eligible refrigerators produced in the 3 prior
calendar years
Subtract line 8 from line 7
Applicable amount
In column (a), multiply line 9 by line 10

(b) Type B

(c) Type C

7

8
9
10
11

$75

00

$125 00

$175 00

In column (a), enter the smaller of the
amount on line 11, or $20,000,000. In
12
columns (b) and (c), multiply line 9 by line 10
Add the amounts on line 12 in columns (a) through (c)
Total. Add lines 6 and 13
Energy efficient appliance credits from partnerships, S corporations, estates, trusts, and
cooperatives
Add lines 14 and 15
Enter 2% of average annual gross receipts (see instructions)
Maximum credit allowed
Enter the smallest of the amount on line 16, 17, or 18. Estates, trusts, and cooperatives, go to line
20; partnerships and S corporations report this amount on Schedule K; all others, report this amount
on Form 3800, line 1u
Amount allocated to beneficiaries’ of the estate or trust or patrons’ of the cooperative (see
instructions)
Estates, trusts, and cooperatives, subtract line 20 from line 19. Report this amount on Form 3800,
line 1u

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 37719E

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18 $75,000,000 00

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Form

8909

(2006)

8
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8909, PAGE 2 of 4
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
1
FLAT SIZE: 216 mm (8 ⁄ 2 ") x 279 mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8909 (2006)

General Instructions
Purpose of Form

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Manufacturers of qualified energy efficient appliances
(certain dishwashers, clothes washers, and refrigerators
(discussed below)) must use Form 8909 to claim the energy
efficient appliance credit.
The energy efficient appliance credit is part of the general
business credit reported on Form 3800, General Business
Credit. No portion of the unused credit may be carried back
to any tax year beginning before 2006. You may be able to
carry the unused portion forward.
You can claim or elect not to claim the credit any time
within 3 years from the due date of your tax return
(excluding extensions) on either your original or an
amended return.

Who Can Claim the Credit

2

Manufacturers of qualified energy efficient dishwashers,
clothes washers, and refrigerators produced in 2006 or
2007 that meet the energy conservation (Energy Star
program) standards established by the Department of
Energy for 2007 can claim the energy efficient appliance
credit.

Amount of Credit
The credit is equal to the sum of the credit amounts
calculated separately for each type of qualified energy
efficient appliance produced or manufactured by the
taxpayer during the calendar year ending with or within its
tax year.
The credit amount determined for any type of qualified
energy efficient appliance is the applicable amount
(discussed below) for each appliance, multiplied by the
eligible production (discussed below) for the appliance.

Dishwashers
An eligible dishwasher is a residential dishwasher subject
to the energy conservation standards established by the
Department of Energy.
Applicable amount. The applicable amount for
dishwashers manufactured in calendar year 2006 or 2007
that meet the requirements of the Energy Star program in
effect for dishwashers in 2007 is the energy savings
amount.
Energy savings amount. The energy savings amount for a
standard dishwasher is the lesser of: the energy savings
percentage multiplied by (a) the product of $3 and 100, or
(b) $100. The lesser amount (the product of the calculation)
is $32.31 per standard dishwasher.

Clothes Washers
An eligible clothes washer is a residential model clothes
washer, including a residential style coin operated washer.

Applicable amount. The applicable amount for eligible
clothes washers is $100 for washers manufactured in
calendar year 2006 or 2007, which meet the requirements
of the Energy Star program in effect for clothes washers in
2007.

Refrigerators

An eligible refrigerator is a residential model automatic
defrost refrigerator-freezer that has an internal volume of at
least 16.5 cubic feet.
Three levels of energy saving refrigerators are eligible for
the energy efficient appliance credit. The credit is based on
the percentage of energy savings: 15%, 20%, or 25% over
the 2001 energy conservation standards.
Type A. The applicable amount is $75 for a refrigerator
manufactured in calendar year 2006 that consumes at least
15 percent but not more than 20 percent fewer kilowatt
hours per year than the 2001 energy conservation
standards.
Type B. The applicable amount is $125 for a refrigerator
manufactured in calendar year 2006 or 2007 that consumes
at least 20 percent but not more than 25 percent fewer
kilowatt hours per year than the 2001 energy conservation
standards.
Type C. The applicable amount is $175 for a refrigerator
manufactured in calendar year 2006 or 2007 that consumes
at least 25 percent fewer kilowatt hours per year than the
2001 energy conservation standards.
Note. The “2001 energy conservation standards” were
issued by the Department of Energy to be effective
beginning July 1, 2001. They can be found at 10 CFR
430.32 at www.gpoaccess.gov.

Eligible Production
Dishwashers and clothes washers. The eligible
production in a calendar year for dishwashers and clothes
washers is:
● the excess of the number of appliances of the same
type produced by the taxpayer in the United States during
the calendar year, over
● the average number of appliances of the same type
produced by the taxpayer in the United States during the
3 prior calendar years.
Refrigerators. The eligible production in a calendar year
for refrigerators is:
● the excess of the number of appliances of the same type
produced by the taxpayer in the United States during the
calendar year, over
● 110% of the average number of appliances of the same
type produced by the taxpayer in the United States during
the 3 prior calendar years.

Limitations
The following limitations apply.
● The maximum credit allowed for 2006 is $75,000,000.
For Type A refrigerators, the maximum credit allowed is
$20,000,000.

8
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8909, PAGE 3 of 4 (PAGE 4 IS BLANK)
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
1
FLAT SIZE: 216 mm (8 ⁄ 2 ") x 279 mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8909 (2006)

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● The credit for the tax year also may not exceed 2 percent
of the average annual gross receipts of the taxpayer for the
3 prior tax years. If the entity was not in existence for the
entire 3-year period, the average annual gross receipts are
based on the period during which the entity was in
existence. Gross receipts for any tax year of less than 12
months are annualized. Any reference to an entity includes
its predecessor(s).
● All persons treated as a single employer under the rules
of consolidation or groups under common control must
combine their gross receipts for purposes of the gross
receipts test. Gross receipts of foreign corporations are
also included in determining total gross receipts.

Certification

Line 17. Enter 2% of the average annual gross receipts for
your 2003-2005 calendar years. See Limitations for
information on how to compute average annual gross
receipts.
Line 18. The maximum credit allowable is $75,000,000.
Note. Any credit taken in 2006 will reduce the maximum
allowable credit.
Line 20. Allocate the amount on line 19 between the estate
and trust and the beneficiaries in proportion to the income
allocable to each. Enter the amount allocated to the
beneficiaries or patrons.
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.

No additional information or certification currently is
required to claim the credit.

Specific Instructions

3

Dishwashers and Clothes Washers

Line 2. Enter the average number of eligible dishwashers or
clothes washers manufactured or produced in each of the 3
prior calendar years (see Eligible Production above).
Line 5. Multiply the number of eligible appliances reported
on line 3 by the amount on line 4.

Refrigerators
Line 7. Enter the number of eligible refrigerators
manufactured or produced in calendar year 2006 and
identify them by type (see Refrigerators above).
Line 8. Enter 110% of the average number of eligible
refrigerators manufactured or produced in each of the 3
prior calendar years (see Eligible Production above).
Line 11. Type A. Multiply the number of eligible
refrigerators reported on line 9 by the amount pre-entered
on line 10.
Line 12. Column a. Enter the smaller of the amount on line
11 or $20,000,000.
Columns b and c. Multiply the number of eligible
appliances reported on line 9 by the amount on line 10.

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 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.

The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
burden for individual taxpayers filing this form is approved
under OMB control number 1545-XXXX and is included in the
estimates shown in the instructions for their individual
income tax return. The estimated burden for all other
taxpayers who file this form is shown below.
Recordkeeping
XXXX
Learning about the
law or the form
XXXX
Preparing and sending
the form to the IRS
XXXX
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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