Revised 2023 Instructions for Form 7213, Nuclear Power Production Credit

If you downloaded or printed the 2023 Instructions for Form 7213 between January 30, 2024, and February 22, 2024, please note the updates.

• Under Credit for zero-emission nuclear power production, we clarified that this credit is available for tax years beginning after December 31, 2023, and before January 1, 2033.
• In Credit transfers paragraphs on pages 1 and 4, we clarified that partnerships and S corporations are not eligible taxpayers.
• Under Prevailing wage requirements, the reference to apprenticeship requirements has been removed from the second paragraph.
• Under Line E in Part II, the requirement to attach a copy of the license or permit from the Nuclear Regulatory Commission has been removed.

The revised Instructions for Form 7213 were posted on IRS.gov on February 23, 2024.