Form 8904 is used to claim the section 45I credit for oil and gas production from marginal wells. The credit is part of the general business credit. Current revision Form 8904 PDF Instructions for Form 8904 (Print version PDF) Recent developments Update for Form 8904 (Rev. December 2018) per Notice 2023-58 -- 14-SEPT-2023 Other items you may find useful All Form 8904 revisions Notice 2022-18, Reference Price for Section 45I Credit for Production of Natural Gas from Marginal Wells During Taxable Years Beginning in Calendar Year 2021 Notice 2021-34, Reference Price for Section 45I Credit for Production of Natural Gas from Marginal Wells During Taxable Years Beginning in Calendar Year 2020 Notice 2020-34, Reference Price for Section 45I Credit for Production of Natural Gas from Marginal Wells During Taxable Years Beginning in Calendar Year 2019 Notice 2019-37, Reference Price for Section 45I Credit for Production of Natural Gas from Marginal Wells During Taxable Years Beginning in Calendar Year 2018 Notice 2017-51, Reference Price for Section 45I Credit for Production of Natural Gas from Marginal Wells Other current products
