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.
