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Official form guide
Form 8912: Credit to Holders of Tax Credit Bonds
IRS Form 8912 is used to claim the credit for Clean Renewable Energy, New Clean Renewable Energy, Qualified Energy Conservation, and Qualified Zone Academy bonds. It applies to holders, including estates and trusts, and credit is not available for bonds issued after Dec 31 2017.
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IRS Form 8912 - Credit to Holders of Tax Credit Bonds
IRS Form 8912 is used to claim the credit for Clean Renewable Energy, New Clean Renewable Energy, Qualified Energy Conservation, and Qualified Zone Academy bonds. It applies to holders, including estates and trusts, and credit is not available for bonds issued after Dec 31 2017.
Risk Radar
Scan points- 1Including bond credits for bonds issued after Dec 31 2017.
- 2Entering bond credits for bonds issued after Dec 31 2017.
- 3Double‑counting credits reported on both Form 1097‑BTC and a Schedule K‑1.
- 4Failing to separate entries for bonds with different issuance dates or credit rates.
- 5Omitting the carryforward amount on Line 3 when a credit carryforward exists.
Plain English
Form 8912 lets you claim the tax credit you earned from certain renewable‑energy and conservation bonds. You add the amounts shown on the bond statements (Form 1097‑BTC) and any other bond credits you received, then report the total on your tax return.
Submission Date
- Filing date: 2024-12-04 22:11:17
- 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 are a holder of a qualified tax credit bond (Clean Renewable Energy, New Clean Renewable Energy, Qualified Energy Conservation, or Qualified Zone Academy) and need to claim the credit.
- Do not use it when the bond was issued after December 31, 2017.
- Check Form 3800 instead when you are filing the general business credit and need to report the bond credit there.
Form selector
Use this form or another form?
You are a partnership or S corporation needing to claim the bond credit
The general business credit form consolidates bond credits with other credits for entities
✓ Confirm the bond credit amount matches Form 8912 line 1 before transferring.
You are an individual filing your personal return and need to claim the bond credit
Individual returns incorporate the credit after it is calculated on Form 8912
✓ Verify the total from Form 8912 line 4 is entered on Schedule 3 of Form 1040.
You received a Form 1097‑BTC from a pass‑through entity reporting your share of bond credits
This form supplies the issuer’s EIN, unique identifier, and credit amount required for Part III of Form 8912
✓ Ensure the numbers from boxes 1 and 2b are entered accurately on Form 8912 line 13.
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Line 13, column (b1) – issuer's federal identification number
Form 1097‑BTC · Box showing issuer’s EIN on Form 1097‑BTC
Line 13, column (b2) – unique identifier
Form 1097‑BTC · Box 2b on Form 1097‑BTC
Line 13, column (c) – credit amount
Form 1097‑BTC · Box 1 on Form 1097‑BTC
Line 14 – total of line 13 amounts
Calculated from line 13 entries · Form 8912 line 14
Part I line 1 – bond credit from Part III
Amount from Part III line 14 · Form 8912 Part I
Line 10c – credit from Form 3800
Form 3800 · Credit line on Form 3800
Before you submit
- 1Verify the bond issue date is on or before December 31, 2017.
- 2Gather the correct Form 1097‑BTC for each qualified bond.
- 3Enter the issuer’s EIN exactly as shown in Form 1097‑BTC column (b1).
- 4Enter the unique identifier from box 2b of Form 1097‑BTC column (b2).
- 5Enter the credit amount from box 1 of Form 1097‑BTC column (c).
- 6Add the amounts and enter the total on line 14.
- 7Transfer the line 14 total to Part I line 1 (or line 2 as appropriate).
- 8If also filing Form 3800, copy the credit to line 10c on Form 8912.
How to file this form
- 1Gather all Form 1097‑BTC statements for each qualified bond.
- 2Complete Part III of Form 8912 using the information from Form 1097‑BTC.
- 3Calculate totals on lines 13 and 14 and transfer them to Part I lines 1‑3 as directed.
- 4Attach Form 8912 to your income tax return and any required schedules.
- 5Mail or e‑file the return with Form 8912 attached, and keep a copy for your records.
Known limitations
- 1The credit does not apply to bonds issued after December 31, 2017.
- 2The form cannot be used for bonds that are not qualified tax credit bonds (i.e., not CREB, NCREB, QECB, QZAB, or QSCB).
- 3Interest accrued before the purchaser’s credit allowance date is excluded from the credit.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 8912 is the December 2024 revision (Rev. December 2024) and the instructions direct users to the latest information page at www.irs.gov/Form8912.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2024 on the form header.
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
- OMB number — confirm OMB No. 1545-2025 appears on the form.
Quick Facts
Downloads
After you file
- 1Retain copies of Form 8912 and all supporting Form 1097‑BTC for at least three years.
- 2Keep the issuer’s identification numbers and credit amounts in case of an audit.
- 3Expect the credit to appear on your tax return transcript after IRS processing.
- 4If an error is discovered, file an amended return with a corrected Form 8912.
- 5Monitor any IRS notices for adjustments to the claimed credit.
Sources
- SRCInstructions p.1 — revision date is December 2024.
- SRCInstructions p.1 — purpose: claim credit for Clean Renewable Energy, New Clean Renewable Energy, Qualified Energy Conservation, and Qualified Zone Academy bonds.
- SRCInstructions p.1 — credit not available for bonds issued after December 31, 2017.
- SRCInstructions p.2 — line 10c references credit from Form 3800.
- SRCInstructions p.3 — do not enter bond credits for bonds issued after December 31, 2017.
- SRCInstructions p.3 — line 13, column (b1) requires issuer's federal identification number from Form 1097‑BTC.
- SRCInstructions p.3 — line 13, column (b2) requires unique identifier from box 2b of Form 1097‑BTC.
- SRCInstructions p.3 — line 13, column (c) requires amount from box 1 of Form 1097‑BTC.
- SRCInstructions p.3 — line 14 adds the amounts listed on line 13, column (c).
- SRCForm p.1 — OMB No. 1545-2025 appears on the form.
Common confusion points
Can I claim credit for a bond issued in 2018?
The issuance date rule limits credits to bonds issued on or before Dec 31 2017.
→ Verify the bond issue date on the bond documentation.
Do I need to report interest accrued before I bought the bond?
Interest accrued before the purchase is excluded from the credit.
→ Confirm that no interest amount is entered on Form 8912.
Should I enter the credit on Form 8912 or Form 3800?
Both forms may be used; Form 3800 aggregates business credits.
→ If filing Form 3800, also enter the credit on line 10c of Form 8912.
What if I receive a Form 1097‑BTC from a pass‑through entity?
The pass‑through’s Form 1097‑BTC provides the data for Part III.
→ Use the amounts from boxes 1 and 2b of that Form 1097‑BTC on Form 8912 line 13.
Do estates and trusts use Schedule K or Form 8912?
Estates and trusts report the credit on Part I line 4 of Form 8912 and may reference Schedule K for partnerships.
→ Check that the correct line on Form 8912 is used for estates and trusts.
Is there a fee to file Form 8912?
No fee is mentioned in the instructions.
→ Confirm that the instructions do not list a filing fee.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8912 — submit a corrected Form 8912 to the IRS.
Questions about IRS Form 8912
What is IRS Form 8912 used for?
Form 8912 lets you claim the tax credit you earned from certain renewable‑energy and conservation bonds. You add the amounts shown on the bond statements (Form 1097‑BTC) and any other bond credits you received, then report the total on your tax return.
Who must file IRS Form 8912?
Estates and trusts that hold eligible tax credit bonds must file IRS Form 8912.
What information does IRS Form 8912 require?
The form collects bond credit amounts reported to you on Form 1097‑BTC (Part III) and bond credits you received that were not reported on Form 1097‑BTC (Part IV), plus any carryforward amount (Line 3).
How do I complete IRS Form 8912?
First, fill out Part III for each bond credit reported on Form 1097‑BTC, attaching copies as needed. Then fill out Part IV for each bond credit not reported on Form 1097‑BTC. After completing Parts III and IV, enter the totals from Part III line 14 on Part I line 1 and the totals from Part IV line 20 on Part I line 2.
Can I claim credit for a bond issued in 2018?
The issuance date rule limits credits to bonds issued on or before Dec 31 2017. Verify the bond issue date on the bond documentation.
Do I need to report interest accrued before I bought the bond?
Interest accrued before the purchase is excluded from the credit. Confirm that no interest amount is entered on Form 8912.
Should I enter the credit on Form 8912 or Form 3800?
Both forms may be used; Form 3800 aggregates business credits. If filing Form 3800, also enter the credit on line 10c of Form 8912.
What if I receive a Form 1097‑BTC from a pass‑through entity?
The pass‑through’s Form 1097‑BTC provides the data for Part III. Use the amounts from boxes 1 and 2b of that Form 1097‑BTC on Form 8912 line 13.
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