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.