About Form 8904, Credit for Oil and Gas Production From Marginal Wells | Internal Revenue Service

About Form 8904, Credit for Oil and Gas Production From Marginal Wells

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

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

Page Last Reviewed or Updated: 29-Jul-2024