Form 7213 Nuclear Power Production Credit

7213

Form
(Rev. December 2024)
Department of the Treasury
Internal Revenue Service

Nuclear Power Production Credit

OMB No. 1545-0123

Attach to your tax return.
Go to www.irs.gov/Form7213 for instructions and the latest information.

Attachment
Sequence No. 213
Identifying number

Name(s) shown on return

Part I

Credit for Production From Advanced Nuclear Power Facilities, Section 45J

Section 1: Information on Advanced Nuclear Power Facility
1a

Name or description of nuclear facility:

b If different than filer, enter (i) owner’s name
and (ii) owner’s TIN
2a

.

Address of facility (if applicable):

b Coordinates.

(i) Latitude:

(ii) Longitude:

.
Enter a “+” (plus) or “-” (minus) sign in the first box.

.
Enter a “+” (plus) or “-” (minus) sign in the first box.

3
4
5
6

Construction start date (MM/DD/YYYY):
/
Date facility was placed in service (MM/DD/YYYY):
Facility nameplate capacity:
Facility nameplate capacity allocated to you:

7

Date of acceptance letter from the IRS under Notice 2023-24, section 6.05 (MM/DD/YYYY):
copy of letter)

8

Eligible project partner under section 45J(e)(2)(B) (eligible project partners attach
section 45J(e) Election Statement)
Yes
No
Is the facility owned through an organization that has made a valid section 761(a) election?

9

Check one:

/
/

/

/

/

(attach

Owner of facility

Section 2: Production From Advanced Nuclear Power Facilities Credit Calculation
1

Portion of the National Megawatt Capacity Limitation (NMCL) allocated
to you . . . . . . . . . . . . . . . . . . . . . .
1
MW
2
Facility nameplate capacity . . . . . . . . . . . . . . .
2
MW
3
Divide line 1 by line 2 . . . . . . . . . . . . . . . . .
3
%
4
Kilowatt hours of electricity produced and sold to unrelated persons
during tax year . . . . . . . . . . . . . . . . . . .
4
kWh
5
Tentative credit:
a Qualifying electricity production. Multiply line 3 by line 4 . . . . .
5a
kWh
b Multiply kWh on line 5a by $0.018 . . . . . . . . . . . . .
5b
6
Annual limitation for credit:
a Divide line 1 by 1,000 . . . . . . . . . . . . . . . . .
6a
MW
b Multiply line 6a by $125,000,000 . . . . . . . . . . . . .
6b
7
Smaller of line 5b or 6b . . . . . . . . . . . . . . . . . . . . . . . . .
8
Credit for production from advanced nuclear power facilities from partnerships, S corporations,
estates, and trusts . . . . . . . . . . . . . . . . . . . . . . . . . . .
9

10
11

Total of lines 7 and 8. Estates and trusts, go to line 10. Partnerships and S corporations, stop here
and report this amount on Schedule K. All others, stop here and enter this amount on Form 3800,
Part III, line 1cc . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount allocated to beneficiaries of the estate or trust . . . . . . . . . . . . . . .
Estates and trusts, subtract line 10 from line 9. Report this amount on Form 3800, Part III, line 1cc

For Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 56407R

7
8

9
10
11
Form 7213 (Rev. 12-2024)

Page 2

Form 7213 (Rev. 12-2024)

Part II

Zero-Emission Nuclear Power Production Credit, Section 45U
Complete Part II only if the facility was placed in service prior to August 16, 2022.

Section 1: Information on Qualified Nuclear Power Facility
1

If making an elective payment election or transfer election, enter the IRS-issued registration number
of the facility:

2a

Name or description of qualified nuclear power facility:

b If different than filer, enter (i) owner’s name
and (ii) owner’s TIN
3a

.

Address of facility (if applicable):

b Coordinates.

(i) Latitude:

.

(ii) Longitude:

Enter a “+” (plus) or “-” (minus) sign in the first box.

4

.
Enter a “+” (plus) or “-” (minus) sign in the first box.

Active construction permit or license number from the Nuclear Regulatory Commission

Section 2: Zero-Emission Nuclear Power Production Credit Calculation
1
2
3
4

5
6

7
8
9
10
11

12
13

14
15

Kilowatt hours of electricity produced and sold at facility during tax year
1
Rate . . . . . . . . . . . . . . . . . . . . . .
2
Multiply line 1 by line 2 . . . . . . . . . . . . . . . . . .
Gross receipts from electricity produced and sold by the facility to
unrelated persons during the tax year, including amounts received with
respect to the facility from a zero-emission credit (ZEC) program . .
4
Amount of payments from ZEC program (if any) included on line 4 . .
5
If the full amount of the zero-emission nuclear power production credit
is used to reduce the ZEC program payments reported on line 5,
subtract line 5 from line 4. Otherwise, enter the amount from line 4 . .
6
Multiply line 1 by $0.025 . . . . . . . . . . . . . . . .
7
Subtract line 7 from line 6. If zero or less, enter -0- . . . . . . .
8
Enter the smaller of line 3 or 16% (0.16) of line 8 . . . . . . . . . .
Subtract line 9 from line 3 . . . . . . . . . . . . . . . . .

kWh

.

.

.

.

$0.003
. . .

.
.

.
.

.
.

.
.

.
.

3

.
.

9
10

Increased credit amount for qualified nuclear power facilities. If you meet the prevailing wage
requirements, multiply the amount on line 10 by 5.0. Otherwise, enter the amount from
line 10. See instructions . . . . . . . . . . . . . . . . . . . . . . . . .
Credit for production from zero-emission nuclear power facilities from partnerships, S corporations,
estates, and trusts . . . . . . . . . . . . . . . . . . . . . . . . . . .

11

.
.

Total of lines 11 and 12. Estates and trusts, go to line 14. 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 1u . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount allocated to beneficiaries of the estate or trust . . . . . . . . . . . . . . .
Estates and trusts, subtract line 14 from line 13. Report this amount on Form 3800, Part III, line 1u

12

13
14
15
Form 7213 (Rev. 12-2024)