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Form 7213: Nuclear Power Production Credit
IRS Form 7213 is used to claim the advanced nuclear power production credit (section 45J) or the zero‑emission nuclear power production credit (section 45U). It must be filed by eligible taxpayers, and zero‑emission credits are prohibited for tax years beginning after July 4 2025 for specified foreign entities.
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IRS Form 7213 - Nuclear Power Production Credit
IRS Form 7213 is used to claim the advanced nuclear power production credit (section 45J) or the zero‑emission nuclear power production credit (section 45U). It must be filed by eligible taxpayers, and zero‑emission credits are prohibited for tax years beginning after July 4 2025 for specified foreign entities.
Risk Radar
Scan points- 1Submitting Form 7213 without the required pre‑filing registration for a credit transfer can invalidate the election.
- 2Failing to attach the IRS acceptance letter for the section 45J credit.
- 3Reporting a zero‑emission credit on Form 7213 instead of directly on Form 3800 when it is the only credit.
- 4Omitting the pre‑filing registration number on Part II when making an elective payment or transfer election.
- 5Allocating credit on line 10 without matching the estate or trust income allocation.
Plain English
Form 7213 lets owners of nuclear power facilities report credits they earned for advanced or zero‑emission production. The form gathers details about each facility and how the credit is shared. If you want to transfer the credit for cash, you must register first. The IRS uses the information to apply the credit against your tax liability.
Submission Date
- Filing date: 2026-01-14 18:10:35
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you need to claim the advanced nuclear power production credit (section 45J) or the zero‑emission nuclear power production credit (section 45U) for a qualified nuclear power facility.
- Do not use it when you receive a Schedule K‑1 from a partnership, S corporation, estate, or trust reporting your share of a section 45J or 45U credit.
- Check Form 3800 instead when you are reporting your share of a section 45J or 45U credit received via Schedule K‑1.
Form selector
Use this form or another form?
Receiving a Schedule K‑1 that reports a share of section 45J or 45U credit
Credit is reported on the General Business Credit instead of Form 7213
✓ Confirm the Schedule K‑1 includes the credit amount
Determining the allowed credit for an estate or trust
Passive activity credit limitations affect allocation between estate and beneficiaries
✓ Complete Form 8582‑CR to calculate allowed credit
Filing as an exempt organization with unrelated business income
Exempt organizations report the credit on their business income tax return
✓ Verify eligibility of the credit on Form 990‑T
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Part I – advanced nuclear power production credit (section 45J)
IRS acceptance letter (section 6.05 of Notice 2023‑24) · IRS notice portal
Part II – zero‑emission nuclear power production credit (section 45U)
NRC permit or license number · NRC licensing documents
Pre‑filing registration number
Registration number obtained via IRS pre‑filing tool · IRS registration confirmation
Credit amount line
Calculated credit amount · Taxpayer’s credit calculation worksheet
Passive activity credit limitation
Form 8582‑CR · Form 8582‑CR instructions
Before you submit
- 1Verify the correct revision (December 2024) is used.
- 2Confirm a separate Form 7213 is prepared for each nuclear facility.
- 3Attach the IRS acceptance letter for section 45J if claiming advanced credit.
- 4Attach the NRC permit or license number for section 45U if claiming zero‑emission credit.
- 5Ensure the pre‑filing registration number is entered for each facility.
- 6Sign the form in the designated signature block.
- 7Include Form 8582‑CR when filing for an estate or trust.
- 8Check that the credit amount is entered on the correct line.
- 9Review that no Schedule K‑1 credit is being duplicated.
- 10Prepare a copy for your records.
How to file this form
- 1Register each facility using the IRS pre‑filing tool and record the registration number.
- 2Complete Form 7213, filling Part I for advanced credit and Part II for zero‑emission credit as applicable.
- 3Attach required documents: IRS acceptance letter, NRC permit/license, and Form 8582‑CR if needed.
- 4Sign the form and date the signature line.
- 5Mail the signed form and attachments to the address specified in the instructions.
- 6Retain a copy of the mailed package and the IRS receipt as proof of filing.
Known limitations
- 1Zero‑emission nuclear power production credit is prohibited for specified foreign entities for tax years beginning after July 4 2025.
- 2Zero‑emission nuclear power production credit is prohibited for foreign‑influenced entities for tax years beginning after July 4 2027.
- 3Form 7213 is not required if you receive a Schedule K‑1 reporting your share of the credit; report on Form 3800 instead.
- 4The credit cannot be claimed for facilities that have not completed the pre‑filing registration before the election.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The instructions are revised December 2025 for the December 2024 form revision; the source directs users to IRS.gov/Form7213 for the latest information; the new change prohibits zero‑emission nuclear power production credit for tax years beginning after July 4 2025 for specified foreign entities and after July 4 2027 for foreign‑influenced entities.
What changed or needs a fresh check
- Edition date — confirm the instructions state Rev. December 2025 and the form revision is December 2024.
- Fee — Not stated in the official source — verify on the agency site.
- Mailing address — Not stated in the official source — verify on the agency site.
- Signature — Not stated in the official source — verify on the agency site.
Quick Facts
Downloads
After you file
- 1Keep the signed Form 7213 and all attachments for at least three years.
- 2Store the IRS registration number and acceptance letters with your tax records.
- 3Monitor your tax return processing status via the IRS online portal.
- 4If the IRS issues a notice of adjustment, file an amended return using Form 1040X.
- 5Correct any filing errors within the statutory period by submitting a corrected Form 7213.
- 6Retain the proof of mailing (certificate of delivery) as evidence.
Sources
- SRCInstructions p.1 — purpose of Form 7213 is to claim the advanced nuclear power production credit or the zero‑emission nuclear power production credit.
- SRCInstructions p.1 — prohibition for specified foreign entities after tax year beginning July 4 2025 and for foreign‑influenced entities after July 4 2027.
- SRCInstructions p.1 — use this December 2025 revision of instructions for tax years beginning in 2025 or later.
- SRCInstructions p.1 — must attach IRS acceptance letter for section 45J credit.
- SRCInstructions p.1 — must attach NRC permit or license number for section 45U credit.
- SRCInstructions p.4 — pre‑filing registration required before making elective payment or transfer election on Form 3800.
- SRCInstructions p.4 — eligible taxpayers can elect to transfer credit under section 6418.
- SRCInstructions p.5 — if you receive a Schedule K‑1 that reports a share of the credit, do not file Form 7213; report on Form 3800.
- SRCInstructions p.6 — complete Form 8582‑CR to determine allowed credit for estate or trust.
- SRCInstructions p.6 — retain books or records as long as they may become material in the administration of any Internal Revenue law.
Common confusion points
Do I need to file Form 7213 if I got a Schedule K‑1?
Many think they must file both, but the credit is reported on Form 3800 when a Schedule K‑1 is received.
→ Verify whether the credit is reported on a Schedule K‑1; if yes, use Form 3800.
Can a foreign entity claim the zero‑emission credit after July 4 2025?
New prohibition for specified foreign entities can be overlooked.
→ Confirm entity classification and tax year start date against the July 4 2025 rule.
Which document do I attach for the advanced credit?
The requirement for an IRS acceptance letter is often missed.
→ Locate the acceptance letter from IRS notice 2023‑24 before attaching.
Do I need a pre‑filing registration if I’m only claiming the credit on my return?
Registration is required only for elective payment or transfer elections.
→ Verify if an elective payment or transfer election is being made; obtain registration if so.
Is Form 8582‑CR required for corporations?
Confusion arises because the form is mentioned for estates/trusts.
→ Determine if the filing entity is an estate or trust; only then complete Form 8582‑CR.
What line do I enter the credit amount on?
Multiple lines in Part I and Part II cause uncertainty.
→ Review Part I and Part II line instructions and ensure the amount is entered on the correct line.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1040X – file an amended return to correct errors on Form 7213.
Questions about IRS Form 7213
What is IRS Form 7213 used for?
Form 7213 lets owners of nuclear power facilities report credits they earned for advanced or zero‑emission production. The form gathers details about each facility and how the credit is shared. If you want to transfer the credit for cash, you must register first. The IRS uses the information to apply the credit against your tax liability.
Who must file IRS Form 7213?
Eligible taxpayers—including individuals, partnerships, S corporations, estates, and trusts—who claim the advanced nuclear power credit or the zero‑emission nuclear power credit must file Form 7213.
What information does IRS Form 7213 require?
Part I collects facility information (lines 1a‑9) and allocates the credit on line 10. Part II, required only for facilities placed in service before August 16 2022, gathers the registration number, facility name, owner details, address or coordinates, and the NRC permit or license number.
How do I complete IRS Form 7213?
First, complete Part I for any advanced nuclear facility, attaching the IRS acceptance letter required under section 45J. Next, allocate the credit on line 10 if the credit is shared with an estate, trust, or beneficiaries. Then, if the zero‑emission credit applies and the facility was placed in service before August 16 2022, fill out Part II, including the registration number for any elective payment or transfer election. Sign the form and attach it to the tax return or file electronically as required.
What happens if IRS Form 7213 is filed incorrectly?
Failure to satisfy the prevailing‑wage requirements can trigger a penalty under section 45(b)(7)(B).
Do I need to file Form 7213 if I got a Schedule K‑1?
Many think they must file both, but the credit is reported on Form 3800 when a Schedule K‑1 is received. Verify whether the credit is reported on a Schedule K‑1; if yes, use Form 3800.
Can a foreign entity claim the zero‑emission credit after July 4 2025?
New prohibition for specified foreign entities can be overlooked. Confirm entity classification and tax year start date against the July 4 2025 rule.
Which document do I attach for the advanced credit?
The requirement for an IRS acceptance letter is often missed. Locate the acceptance letter from IRS notice 2023‑24 before attaching.
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