Line 1. Generally, this will be the name of the federal, state, or local governmental entity that makes the nontaxable energy grants or provides the subsidized energy financing. If an entity (such as a bank) is administering a program as the designated agent of one of the above governmental entities, enter the name of the agent and be sure to fill in line 4.
Lines 2a and 2b. Enter the address where any IRS questions about Form 6497 can be directed.
Line 3. Use the employer identification number (EIN) for the payer shown on line 1. Do not use the social security number of an officer or employee.
Line 4. If line 1 shows the name of an agent, use line 4 to show the federal, state, or local governmental entity for which the agent is administering the program.
Line 5. Enter the program name or number that authorizes the payment.
Line 6. Make an entry in columns 6(a) through 6(e) for each recipient of a nontaxable energy grant or subsidized energy financing. If you need more space, attach additional Forms 6497.
Column 6(a). Show the name and address of the entity that received the nontaxable energy grant or subsidized energy financing. Do not show the name of an officer, employee, etc.
Column 6(b). Complete this column for sole proprietors without EINs.
Column 6(c). Complete this column if no entry was made in column 6(b).
Column 6(d). Enter the total amount of nontaxable energy grants provided to the recipient during the calendar year under the program shown on line 5.
Column 6(e). Enter the total amount of subsidized energy financing provided to the recipient during the calendar year under the program shown on line 5. The amount of subsidized energy financing may be different from the actual amount of money expended.
Example. If a government agency spent $1,000 to permit a $5,000 loan to be made with an interest rate lower than it would have been otherwise, the amount of subsidized energy financing is $5,000.