U.S. Income Tax Return for Estates and Trusts

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Instructions for Form 7207
(Rev. December 2024)

Advanced Manufacturing Production Credit
Section references are to the Internal Revenue Code
unless otherwise noted.

For more information, see section 45X and Regulations
sections 1.45X-1 through 1.45X-4.

Future Developments

File a separate Form 7207 for each facility operated to
produce and sell eligible components. This also applies to
applicable entities, partnerships, S corporations, estates,
and trusts that produce eligible components. Partners, S
corporation shareholders, and beneficiaries of estates and
trusts are generally not required to file Form 7207 if their
only source for the credit is the pass-through entity.
Instead, they can report this credit directly on Form 3800,
General Business Credits. If the partner, S corporation
shareholder, or beneficiary is, itself, a pass-through entity,
see Line 7, later.

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For the latest information about developments related to
Form 7207 and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
Form7207.

Reminders

Facility information. Separate information and
computation of the advanced manufacturing production
credit for each facility are required. See Part I Facility
Information, later.

Tax-exempt and governmental entities. For tax years
beginning after 2022, applicable entities (such as certain
tax-exempt and governmental entities) can elect to treat
the advanced manufacturing production credit as a
payment of tax. See Applicable Entities, later.

Electing taxpayers. For tax years beginning after 2022,
taxpayers, partnerships, and S corporations electing to be
treated as applicable entities can elect to treat the
advanced manufacturing production credit as a payment
of income tax. See Electing Taxpayers.
Transfer of advanced manufacturing production
credit. For tax years beginning after 2022, eligible
taxpayers, partnerships, and S corporations that do not
elect payment can elect to transfer all or part of the credit
amount otherwise allowed as a general business credit to
an unrelated third-party buyer in exchange for cash.
Eligible taxpayers don't include applicable entities and
electing taxpayers. See Credit Transfers, later.

Pre-filing registration. The IRS has established a
pre-filing registration process that must be completed prior
to electing payment or transfer of the credit for the
production and sale of eligible components at a facility.
See Pre-Filing Registration Requirement for Payments
and Transfers, later.
Parts III and IV. These parts are used to report
information for each produced vessel sold, and
information for each applicable critical element produced
and sold.

General Instructions
Purpose of Form

Form 7207 is used to claim the advanced manufacturing
production credit under section 45X for eligible
components produced by the taxpayer within the United
States (including U.S. territories) and sold during the tax
year in the taxpayer’s trade or business to unrelated
persons.

Nov 20, 2024

Applicable Entities

For tax years beginning after 2022, applicable entities as
defined under section 6417(d)(1)(A) that generally don't
benefit from income tax credits can elect to treat the
advanced manufacturing production credit as a payment
of income tax. Resulting overpayments may result in
refunds.

Applicable entities making the elective payment
election for advanced manufacturing production credit
must file the following:
• Form 7207;
• Form 3800; and
• Form 990-T, Exempt Organization Business Income Tax
Return, or other applicable income tax return.
For a discussion of what is an applicable entity, see
Elective Payment Elections and Transfer Elections in the
Instructions for Form 3800. For more information on
elective payment elections under section 6417, see
Elective Payment of Certain Business Credits Under
Section 6417 or Section 48D in the Instructions for Form
3800.

Electing Taxpayers
If you aren’t an applicable entity, you can elect to treat
the credit as a payment of taxes on your return. Section
6417(d)(1)(D) allows electing taxpayers, including
partnerships and S corporations, to treat the advanced
manufacturing production credit as a payment of taxes.
For a discussion of who is considered an electing
taxpayer, see the last 3 paragraphs under EPEs and
Transfer Elections in the Instructions for Form 3800. For
more information on elective payment elections under
section 6417, see Elective Payment of Certain Business
Credits Under Section 6417 or Section 48D in the
Instructions for Form 3800.
If you make a section 6417(d)(1)(D) election, your
election generally applies for 2024 and the 4 succeeding
years (unless you revoke your election). You must obtain
an IRS-issued registration number for the facility in 2024
and each of the succeeding years.

Instructions for Form 7207 (Rev. 12-2024) Catalog Number 93469V
Department of the Treasury Internal Revenue Service www.irs.gov

Credit Transfers

For tax years beginning after 2022, under section 6418,
eligible taxpayers, partnerships, and S corporations that
do not elect payment can elect to transfer all or a part of
the credit figured in Part II to an unrelated third-party buyer
in exchange for cash. For more information on credit
transfers, see Transfer of Eligible Credits Under Section
6418 in the Instructions for Form 3800.

Specific Instructions
Part I—Facility Information

If you are claiming the advanced manufacturing
production credit for eligible components produced at a
facility and sold to an unrelated person, you must
complete Part I—Facility Information.

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Pre-Filing Registration Requirement
for Payments and Transfers

Before you file your tax return, if you intend to make an
elective payment election or transfer election on Form
3800 for the credit in Part II, you must complete a pre-filing
registration for each manufacturing facility. To register, go
to IRS.gov/Credits-Deductions/Register-for-ElectivePayment-or-Transfer-of-Credits. See Pub. 5884, Inflation
Reduction Act (IRA) and CHIPS Act of 2022 (CHIPS)
Pre-Filing Registration Tool. Also see Elective Payment
Elections and Transfer Elections in the Instructions for
Form 3800.

Special Rules

Qualified sales. Sales of eligible components qualify
under section 45X only with respect to eligible
components, the production of which is within the United
States or U.S. territories, including continental shelf areas
described in sections 638(1) and 638(2).
A person is treated as having sold an eligible
component to an unrelated person if such component is
integrated, incorporated, or assembled into another
eligible component that is sold to an unrelated person.
For purposes of the advanced manufacturing
production credit, section 45X(d)(1) provides that persons
are treated as related to each other if such persons would
be treated as a single employer under the regulations
prescribed under the common control rules of section
52(b).
For the latest information concerning qualified sales
and related person rules, see IRS.gov/Form7207.

If you made an election to treat a sale of
components to a related person as made to an
CAUTION unrelated person, you must maintain and preserve
records of qualified sales.

!

Phase out. The credit for advanced manufacturing
production will phase out for eligible components sold
after 2029, except applicable critical minerals. For
phase-out years, the credit amount is equal to the product
of the amount determined in lines 1 through 6 of Form
7207 multiplied by the following phase-out percentages.
Tax year sold

Phase-out percentages

Sold during calendar year 2030

75%

Sold during calendar year 2031

50%

Sold during calendar year 2032

25%

Sold after December 31, 2032

0%

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Line 1. If applicable, enter your pre-filing registration
number which you received from the IRS. See Pre-Filing
Registration Requirement for Payments and Transfers,
earlier.

Line 3. Enter the address of the facility, the owner’s
name, and taxpayer identification number (if different from
filer), and a detailed technical description of the facility in
which the eligible components that are sold to unrelated
persons are produced.
Line 4. Enter the coordinates of the facility.

Line 5. Check to indicate if you made an election under
section 45X(a)(3)(B) to have a sale of components to a
related person be deemed to have been made to an
unrelated person. See Special Rules, earlier, concerning
qualified sales and related person rules.

Line 6. You can't claim the advanced manufacturing
production credit for eligible components produced using
any property that is part of a facility for which a credit
under section 48C was previously taken after August 16,
2022.
If you check “Yes” on line 6, you must maintain
sufficient records to show that you did not include sales of
eligible components produced at a section 48C advanced
energy project.

Part II—Eligible Components

Eligible components are certain solar energy components,
wind energy components, inverters, qualifying battery
components, and applicable critical minerals. For more
information on these eligible components, including
certain applicable minerals described in Line 6, see
Treasury Decision 10010 and section 45X regulations.

Line 1. Solar energy eligible components are the
following.
• Line 1a. Photovoltaic cell is the smallest
semiconductor element of a solar module which performs
the immediate conversion of light into electricity.
• Line 1b. Photovoltaic wafer is a thin slice, sheet, or
layer of semiconductor material of at least 240 square
centimeters produced by a single manufacturer either
directly from molten or evaporated solar grade polysilicon
or deposition of solar grade thin film semiconductor
photon absorber layer, or through formation of an ingot
from molten polysilicon and subsequent slicing, and which
comprises the substrate or absorber layer of one or more
photovoltaic cells.
• Line 1c. Polymeric backsheet is a sheet on the back
of a solar module which acts as an electric insulator and
protects the inner components of such module from the
surrounding environment.

Inst. for Form 7207 (12-2024)

• Line 1d. Solar grade polysilicon is a silicon which is
suitable for use in photovoltaic manufacturing, and purified
to a minimum purity of 99.999999% silicon by mass.
• Line 1e. Solar module is the connection and
lamination of photovoltaic cells into an environmentally
protected final assembly which is suitable to generate
electricity when exposed to sunlight, and ready for
installation without an additional manufacturing process.
• Line 1f. Torque tube means a structural steel support
element (including longitudinal purlins) which is part of a
solar tracker, is of any cross-sectional shape, may be
assembled from individually manufactured segments,
spans longitudinally between foundation posts, supports
solar panels and is connected to a mounting attachment
for solar panels (with or without separate module interface
rails), and is rotated by means of a drive system. Solar
tracker means a mechanical system that moves solar
modules according to the position of the sun and to
increase energy output.
• Line 1g. Structural fastener means a component
which is used to connect the mechanical and drive system
components of a solar tracker to the foundation of such
solar tracker, to connect torque tubes to drive assemblies,
or to connect segments of torque tubes to one another.
Solar tracker means a mechanical system that moves
solar modules according to the position of the sun and to
increase energy output.
Column (d) for lines 1a and 1e. Aggregate capacity
is determined by multiplying the number of eligible
components sold during the tax year (thin film photovoltaic
cells, crystalline photovoltaic cells or solar modules,
line 1a or 1e) by the wattage capacity of each respective
component.
For example, if you produced and sold 500 100-watt
thin film photovoltaic cells (500 x 100 = 50,000) and 1,500
200-watt crystalline photovoltaic cells (1,500 x 200 =
300,000), the reportable aggregate capacity in line 1,
column (d), is 350,000 (50,000 + 300,000).
The line 1e, column (d), aggregate capacity is
calculated in a similar manner. If you sold 300 100-watt
solar modules (300 x 100 = 30,000) and 400 200-watt
solar modules (400 x 200 = 80,000), the aggregate
capacity on line 1e, column (d), is 110,000 (30,000 +
80,000).
Enter on lines 1b, 1c, 1d, 1f, and 1g the number of solar
energy component units sold, as specified in column (b)
units of measurement.

exception of the blades and the hub) within their cover
housing.
• Line 2d. Tower is a tubular or lattice structure which
supports the nacelle and rotor of a wind turbine.
• Lines 2e and 2f. Offshore wind foundation is the
component (including transition piece) which secures an
offshore wind tower and any above-water turbine
components to the seafloor using fixed platforms such as
offshore wind monopiles, jackets, or gravity-based
foundations, or floating platforms and associated mooring
systems.
Column (d) for lines 2b–2f. Aggregate capacity is
determined by multiplying the number of eligible
components produced and sold during the tax year by the
rated capacity of each wind turbine for which the
component was produced.
For example, if you produced and sold 3 blades for a
6-million-watt wind turbine and 3 blades were sold for a
10-million-watt wind turbine, the aggregate capacity is 48
million ((3 x 6 million) plus (3 x 10 million)). Enter
48,000,000 on line 2b, column (d).

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Line 2. Wind energy eligible components are the
following.
• Line 2a. Related offshore wind vessel is any vessel
which is purpose-built or retrofitted for purposes of the
development, transport, installation, operation, or
maintenance of offshore wind energy components.
Complete Part III, lines 1–49, with sales prices for any
eligible offshore wind vessels produced and sold. Enter
the total from Part III on line 2a, column (d).
• Line 2b. Blade means an airfoil-shaped blade which is
responsible for converting wind energy to low-speed
rotational energy.
• Line 2c. Nacelle is the assembly of the drivetrain and
other tower-top components of a wind turbine (with the
Inst. for Form 7207 (12-2024)

Line 3. Inverter eligible components are the
following.
• Inverter means an end product which is suitable to
convert direct current electricity from one or more solar
modules or certified distributed wind energy systems into
alternating current electricity.
• Line 3a. Central inverter means an inverter which is
suitable for large utility-scale systems and has a capacity
which is greater than 1,000 kilowatts (expressed on a per
alternating current watt basis).
• Line 3b. Utility inverter means an inverter which is
suitable for commercial or utility-scale systems, has a
rated output of not less than 600 volt three-phase power,
and has a capacity greater than 125 kilowatts and not
greater than 1,000 kilowatts (expressed on a per
alternating current watt basis).
• Line 3c. Commercial inverter means an inverter
which is suitable for commercial or utility-scale
applications, has a rated output of 208, 480, 600, or 800
volt three-phase power, and has a capacity which is not
less than 20 kilowatts and not greater than 125 kilowatts
(expressed on a per alternating current watt basis).
• Line 3d. Residential inverter means an inverter which
is suitable for a residence, has a rated output of 120 or
240 volt single-phase power, and has a capacity which is
not greater than 20 kilowatts (expressed on a per
alternating current watt basis).
• Line 3e. Microinverter means an inverter which is
suitable to connect with one solar module, has a rated
output of 120 or 240 volt single-phase power, or 208 or
480 volt three-phase power, and has a capacity which is
not greater than 650 watts (expressed on a per alternating
current watt basis).
• Line 3f. Distributed wind inverter means an inverter
which is used in a residential or non-residential system
which utilizes one or more certified distributed wind
energy systems, and has a rated output of not greater
than 150 kilowatts. A “certified distributed wind energy
system” is certified by an accredited certification agency
to meet standard 9.1-2009 of the American Wind Energy
Association (including any subsequent revisions to or

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modifications of such standard which have been approved
by the American National Standards Institute).
Column (d) for lines 3a–3f. The inverter component
aggregate capacity is determined by multiplying the
number of eligible components sold by the capacity of
each component (expressed on a per alternating current
watt basis).
For example, you produce and sell 50 central inverters
and each central inverters’ capacity in watts (AC) is 1,000.
In addition, you produce and sell 100 central inverters and
each of those central inverter’s capacity in watts (AC) is
2,500. Multiply 50 x 1,000 (50,000) and 100 x 2,500
(250,000) to determine total aggregate capacity of
300,000 (50,000 + 250,000) for line 3a, column (d).

trisulfide by mass, or purified to a minimum purity of
99.65% antimony by mass.
• Barite which is barium sulfate purified to a minimum
purity of 80% barite by mass.
• Beryllium which is converted to copper-beryllium
master alloy, or purified to a minimum purity of 99%
beryllium by mass.
• Cerium which is converted to cerium oxide which is
purified to a minimum purity of 99.9% cerium oxide by
mass, or purified to a minimum purity of 99% cerium by
mass.
• Cesium which is converted to cesium formate or
cesium carbonate, or purified to a minimum purity of 99%
cesium by mass.
• Chromium which is converted to ferrochromium
consisting of not less than 60% chromium by mass, or
purified to a minimum purity of 99% chromium by mass.
• Cobalt which is converted to cobalt sulfate, or purified
to a minimum purity of 99.6% cobalt by mass.
• Dysprosium which is converted to not less than 99%
pure dysprosium iron alloy by mass, or purified to a
minimum purity of 99% dysprosium by mass.
• Europium which is converted to europium oxide which
is purified to a minimum purity of 99.9% europium oxide
by mass, or purified to a minimum purity of 99% by mass.
• Fluorspar which is converted to fluorspar which is
purified to a minimum purity of 97% calcium fluoride by
mass, or purified to a minimum purity of 99% fluorspar by
mass.
• Gadolinium which is converted to gadolinium oxide
which is purified to a minimum purity of 99.9% gadolinium
oxide by mass, or purified to a minimum purity of 99%
gadolinium by mass.
• Germanium which is converted to germanium
tetrachloride, or purified to a minimum purity of 99.99%
germanium by mass.
• Graphite which is purified to a minimum purity of 99.9%
graphitic carbon by mass.
• Indium (1) which is converted to (a) indium tin oxide or
(b) indium oxide which is purified to a minimum purity of
99.9% indium oxide by mass, or (2) which is purified to a
minimum purity of 99% indium by mass.
• Lithium which is converted to lithium carbonate or
lithium hydroxide, or purified to a minimum purity of 99.9%
lithium by mass.
• Manganese which is converted to manganese
sulphate, or purified to a minimum purity of 99.7%
manganese by mass.
• Neodymium which is converted to
neodymium-praseodymium oxide which is purified to a
minimum purity of 99% neodymium-praseodymium oxide
by mass, converted to neodymium oxide which is purified
to a minimum purity of 99.5% neodymium oxide by mass,
or purified to a minimum purity of 99.9% neodymium by
mass.
• Nickel which is converted to nickel sulphate, or purified
to a minimum purity of 99% nickel by mass.
• Niobium which is converted to ferronibium, or purified
to a minimum purity of 99% niobium by mass.
• Tellurium which is converted to cadmium telluride, or
purified to a minimum purity of 99% tellurium by mass.
• Tin which is purified to low alpha emitting tin which has
a purity of greater than 99.99% by mass, and possesses

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Line 4. Electrode active material means cathode
materials, anode materials, anode foils, and
electrochemically active materials including solvents,
additives, and electrolyte salts that contribute to the
electrochemical processes necessary for energy storage.
Enter in line 4a, column (d), the costs incurred for
electrode active materials sold.

Line 5. Battery eligible components are the
following.
• Line 5a. Battery cell means an electrochemical cell
comprised of one or more positive electrodes and one or
more negative electrodes, with an energy density of not
less than 100 watt-hours per liter, and capable of storing
at least 12 watt-hours of energy with a capacity-to-power
ratio not exceeding 100:1.
• Lines 5b and 5c. Battery module means a module
(a) in the case of a module using battery cells, with two or
more battery cells which are configured electrically, in
series or parallel, to create voltage or current, as
appropriate, to a specified end use; or (b) with no battery
cells. To be eligible, either type of battery module must
have an aggregate capacity of not less than 7
kilowatt-hours (or, in the case of a module for a hydrogen
fuel cell vehicle, not less than 1 kilowatt-hour) with a
capacity-to-power ratio not exceeding 100:1.
Capacity-to-power ratio means, with respect to a
battery cell or battery module, the ratio of the capacity of
the cell or module to the maximum discharge amount of
cell or module.
Column (d) for lines 5a–5c. The aggregate capacity
of eligible battery components is determined by
multiplying the number of eligible components produced
and sold by the capacity of each component expressed on
a kilowatt-hour basis.
For example, you produce and sell 50 battery cells and
each battery cell has a capacity of 12 kilowatt-hours. In
addition, you produce and sell 100 battery cells and each
of those battery cells has a capacity of 15 kilowatt-hours.
Multiply 50 x 12 (600) and 100 x 15 (1,500) to determine
total aggregate capacity of 2,100 kilowatt-hours for
line 5a, column (d).
Line 6. Applicable critical minerals are the following.

• Aluminum which is converted from bauxite to a
minimum purity of 99% alumina by mass, or purified to a
minimum purity of 99.9% aluminum by mass.
• Antimony which is converted to antimony trisulfide
concentrate with a minimum purity of 90% antimony
4

Inst. for Form 7207 (12-2024)

an alpha emission rate of not greater than 0.01 counts per
hour per centimeter square.
• Tungsten which is converted to ammonium
paratungstate or ferrotungsten.
• Vanadium which is converted to ferrovanadium or
vanadium pentoxide.
• Yttrium which is converted to yttrium oxide which is
purified to a minimum purity of 99.999% yttrium oxide by
mass, or purified to a minimum purity of 99.9% yttrium by
mass.

facility on Form 3800, Part III, line 1b, and not on
Schedule K. See the Instructions for Form 3800 to report
any non-transferred portion of advanced manufacturing
production credit.
Line 8b. Allocate the credit on line 8a, column (e),
between the estate or trust and the beneficiaries in the
same proportion as income was allocated and enter the
beneficiaries’ shares on line 8b, column (e). If the estate or
trust is subject to the passive activity rules, complete Form
8582-CR, Passive Activity Credit Limitations, to determine
the allowed credit that must be allocated between the
estate or trust and the beneficiaries.

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Other Minerals

Any of the following minerals, provided that such mineral is
purified to a minimum purity of 99% by mass:
Arsenic

Lanthanum

Rubidium

Titanium

Bismuth

Lutetium

Ruthenium

Ytterbium

Erbium

Magnesium

Samarium

Zinc

Gallium

Palladium

Scandium

Zirconium

Hafnium

Platinum

Tantalum

Holmium

Praseodymium

Terbium

Iridium

Rhodium

Thulium

Complete Part IV and enter total costs for the
applicable critical elements from Part IV, line 74, on
line 6a, column (d).

Line 7. On a separate Form 7207, enter "Credits from
Pass-Through Entities" on line 3 of Part I and report your
total distributive share from:
• Schedule K-1 (Form 1065), Partner's Share of Income,
Deductions, Credits, etc., box 15 (code V);
• Schedule K-1 (Form 1120-S), Shareholder's Share of
Income, Deductions, Credits, etc., box 13 (code V); and
• Schedule K-1 (Form 1041), Beneficiary's Share of
Income, Deductions, Credits, etc., box 13 (code D).

Line 8a. If you are a partnership or S corporation and you
elect payment for any advanced manufacturing production
credit under section 6417(c), report the amount with
respect to a facility on Form 3800, Part III, line 1b, and not
on Schedule K.
If you are a partnership or S corporation electing to
transfer any advanced manufacturing production credit (or
portion thereof) for a facility under section 6418(c), you
must report the total credit amount with respect to your

Inst. for Form 7207 (12-2024)

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.

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 and business taxpayers filing this
form is approved under OMB control number 1545-0074
and 1545-0123 and is included in the estimates shown in
the instructions for their individual and business income
tax return. The estimated burden for all other taxpayers
who file this form is shown below.
Recordkeeping . . . . . . . . . . . . . . . . . . . . .
Learning about the law or the form . . . . . . . .
Preparing and sending the form to the IRS . . .

2 hr., 52 min.
0 hr., 50 min.
0 hr., 34 min.

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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