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Kentucky Kentucky Energy Star Homes and Manufactured Homes Tax Credit (DISCONTINUED)
Form 8908-K is obsolete, and is no longer supported by the Kentucky Department of Revenue.
Extracted from PDF file 2019-kentucky-form-8908-k.pdf, last modified October 2015Kentucky Energy Star Homes and Manufactured Homes Tax Credit (DISCONTINUED)
8908-K 41A720-S11 (10-15) Commonwealth of Kentucky DEPARTMENT OF REVENUE *1500030309* ➤ Attach to Form 720, 720S, 725, 765 or 765-GP. Name of Entity 2015 KENTUCKY ENERGY STAR (Homes and Manufactured Homes) TAX CREDIT KRS 141.437 Federal Identification Number __ __ __ __ __ __ __ __ __ Kentucky Corporation/LLET Account Number (if applicable) __ __ __ __ __ __ Part I-Qualifications < Was the ENERGY STAR home completed before January 1, 2015, or the ENERGY STAR manufactured home sold before January 1, 2015?............. < Was the ENERGY STAR home completed after December 31, 2015, or the ENERGY STAR manufactured home sold after December 31, 2015?.... < Has another taxpayer previously taken a tax credit on these ENERGY STAR homes or ENERGY STAR manufactured homes?................................ < Have you taken the energy efficiency products tax credit provided by KRS 141.436?................................................................................................ Yes No If you answered “yes” to any of the questions above, STOP; you do not qualify for this credit. If you answered “no” to all of the questions above, go to Part II. Part II-ENERGY STAR (Homes and Manufactured Homes) a. Enter the total number of qualified ENERGY STAR 1 homes as provided by KRS 141.437(1)(a)...................... 1a 1b. Multiply line 1a by $800.................................................................................. 1b 00 2a. Enter the total number of qualified ENERGY STAR manufactured homes as provided by KRS 141.437(1)(b)............................................................. 2a 2b. Multiply line 2a by $400.................................................................................. 2b 3. ENERGY STAR homes and ENERGY STAR manufactured homes tax credits from pass-through entities........................................................... 3 4. Add lines 1b, 2b and 3..................................................................................... 4 00 00 00 8908-K Page 2 41A720-S11 (10-15) Commonwealth of Kentucky DEPARTMENT OF REVENUE INSTRUCTIONS FOR FORM 8908-K Purpose of Form—This form is used by a taxpayer to claim a tax credit on Forms 720, 720S, 725, 765 or 765-GP for the construction of an ENERGY STAR home for use as a principal place of residence in the Commonwealth or for the sale of an ENERGY STAR manufactured home to a buyer who uses the home as a principal residence in the Commonwealth as provided by KRS 141.437 and meets the certification required by Section 45L of the Internal Revenue Code. Line 1b—Enter the number of qualified ENERGY STAR homes on Line 1a multiplied by $800. Line 2a—Enter the total number of qualified ENERGY STAR manufactured homes. KRS 141.437(1)(b) provides that an “ENERGY STAR manufactured home” means a manufactured home as defined in KRS 100.348 that meets the ENERGY STAR label under the ENERGY STAR Program administered by the U.S. Environmental Protection Agency. PART I – QUALIFICATIONS The tax credit provided by KRS 141.437 is a nonrefundable credit that can be applied against the taxes imposed by KRS 141.040 and KRS 141.0401. The tax credit shall apply in the tax year in which the taxpayer completes construction of an ENERGY STAR home or sells an ENERGY STAR manufactured home. If a tax credit has been previously taken by another taxpayer on the same ENERGY STAR home or ENERGY STAR manufactured home, you do not qualify for this credit. If you have taken the energy efficiency products tax credit provided by KRS 141.436, you do not qualify for this credit. PART II – ENERGY STAR (Homes and Manufactured Homes) Line 1a—Enter the total number of qualified ENERGY STAR homes. KRS 141.437(1)(a) provides that an “ENERGY STAR home” means any single-family residence that qualifies for and receives the ENERGY STAR label under the ENERGY STAR Program administered by the U.S. Environmental Protection Agency. Line 2b—Enter the number of qualified ENERGY STAR manufactured homes on Line 2a multiplied by $400. Line 3—Enter the ENERGY STAR homes and ENERGY STAR manufactured homes credits from pass-through entities, and attach copies of all Schedule(s) K-1. Line 4—Enter the total of Lines 1b, 2b and 3 on this line. Also, enter the amount from Line 4 on the applicable form as follows: • Form 720–Enter on Schedule TCS, Part II, Line 17. • Form 720S–Enter on Schedule TCS, Part II, Line 17. • Form 725–Enter on Schedule TCS, Part II, Line 17. • Form 765–Enter on Form 765, Schedule K, Section I, Line 37 and Schedule TCS, Part II, Line 17. • Form 765-GP–Enter on Form 765-GP, Schedule K, Section I, Line 37.
8908-K
More about the Kentucky Form 8908-K Corporate Income Tax Tax Credit
This credit is now expired.
We last updated the Kentucky Energy Star Homes and Manufactured Homes Tax Credit (DISCONTINUED) in March 2021, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Kentucky Department of Revenue. You can print other Kentucky tax forms here.
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TaxFormFinder has an additional 129 Kentucky income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form PTE Instructions | Kentucky Pass-Through Entity Income and LLET Return - Instructions |
| Form 725 | Kentucky Single Member LLC Individually Owned & LLET Return |
| Form 720S | Kentucky S Corporation Income Tax and LLET Return |
| Schedule A | Apportionment and Allocation for corporations and pass-through entities taxable both within and without Kentucky - Schedule 41A720A |
| Form 92A205 | Inheritance Tax Return - Short Form |
View all 130 Kentucky Income Tax Forms
Form Sources:
Kentucky usually releases forms for the current tax year between January and April. We last updated Kentucky Form 8908-K from the Department of Revenue in March 2021.
Form 8908-K is a Kentucky Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Kentucky Form 8908-K
We have a total of five past-year versions of Form 8908-K in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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