Forms · 2025 tax year

Which form reports a transferred credit?

Selling a credit does not change how it is figured. It is still computed on its own form, with a registration number added, and the sale itself is reported on Form 3800 by both the seller and the buyer.

Verified 11 Oct 2026 · 2025 Form 3800 and its instructions

The filing order

1. Register first. Before you complete an election on Form 3800, get an IRS registration number for each facility or property^[1]. A number is valid only for the tax year it was obtained for and must be renewed for a later year^[1]. See registration.
2. Complete the credit's own form, entering the registration number on it^[1].
3. Complete Form 3800, Part III. The seller enters the amount sold in column (f) as a negative number; the buyer enters the amount bought as a positive number^[1]. With more than one facility for the same credit, complete Part V first, one line per facility^[1].
4. Attach a transfer election statement. Both seller and buyer attach one to their return for the year of the transfer: Schedule A (Form 3800) or another document with the required information and signatures^[1]. See Form 3800.
5. Answer item B at the top of Form 3800: whether you made an entry in Part III, column (f), and how many transfer election statements are attached^[2].

The seller makes the election on its original return, filed by the due date including extensions^[3], and a property with no registration number on that return cannot be transferred^[4].

Pages for each form

• Form 3800: what the seller and the buyer each report, Schedule A, and what must match.
• Form 3468: the investment credits (§48E, §48 and §48C) when you sell them.
• Form 8835: the §45 production credit when you sell it.

Notes for the other credit forms

The other credit forms work the same way: the registration number on the form, the credit figured as usual, and the sale reported on Form 3800. These are the points in each form's 2025 instructions that matter when you sell.

• Form 7211, §45Y. Register each facility and renew the registration every year; the number goes on Part I, line 1. A partnership or S corporation that sells reports the facility's total credit on Form 3800, Part III, line 1gg, not on Schedule K^[5].
• Form 7207, §45X. Register each manufacturing facility for 2025 and each later year. No part of the credit may be sold to a specified foreign entity. A selling partnership or S corporation reports on Form 3800, Part III, line 1b, not on Schedule K. The instructions also have a special rule for contract manufacturing^[6].
• Form 7218, §45Z. Two numbers: the facility's pre-filing registration number on Part I, line 1, and your IRS fuel-producer registration number on line 5a (attach a list if you have several). A selling partnership or S corporation reports on Form 3800, Part III, line 1q, not on Schedule K^[7].
• Form 8933, §45Q. Register the equipment for 2025 and each later year. Use a separate Form 8933 for each facility if your facilities used different sequestration paths, and a separate Form 7220 for each facility that claims the wage and apprenticeship increase^[8]. A credit covered by a §45Q(f)(3)(B) election cannot be sold (table above).
• Form 7210, §45V. A separate Form 7210 for each facility, including by a partnership or S corporation that owns one. The registration number goes on Part I, line 1, and the facility details should match the registration; renew the number each year^[9].
• Form 7213, §45U. A separate Form 7213 for each facility. Register for 2025 and each later year before 2033; the number goes on line 1^[10].
• Form 8911, §30C. One registration for each refueling property; the number goes on line 1 of Schedule A (Form 8911). A selling partnership or S corporation reports on Form 3800, Part III, line 1s, not on Schedule K^[11].
• Form 8864, §40A. The form now claims the small agri-biodiesel producer credit; register before you elect to sell it, and enter the number on line A^[12].