[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304327-105":53,"doc-detail-304327-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","investment-credit-internal-revenue-service-sequence-no-174","Investment Credit - Internal Revenue Service Sequence No. 174","","Investment Credit is an Internal Revenue Service form section focused on determining eligibility and inputs for claiming investment tax credits. It collects identifying details and, for qualified property or facilities, requests emissions-related values, DOE control numbers, facility types, ownership information, and geographic coordinates. Additional sections address start and placed-in-service dates, expansion status, net output thresholds, prevailing wage and apprenticeship requirements, and bonus credit pathways such as domestic content, energy communities, and low-income communities.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/investment-credit-internal-revenue-service-sequence-no-174/304327/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/investment-credit-internal-revenue-service-sequence-no-174/304327.png","ImageObject",442,249,{"name":88,"@type":89},"Nguyễn Văn Học","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-28","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What information does the form request for a qualified property or qualified facility?","Question",{"text":108,"@type":109},"It requests emissions value or rate (and DOE control number if applicable), facility type, owner identification details, address and coordinates, and several eligibility questions related to bonuses and requirements.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How are the domestic content and energy community bonus credits determined?",{"text":113,"@type":109},"The form asks whether the property qualifies under specific Internal Revenue Code sections and whether conditions for 10% bonus versus 2% bonus are satisfied, based on the applicable section references.",{"name":115,"@type":106,"acceptedAnswer":116},"What additional credit sections appear after the investment credit eligibility questions?",{"text":117,"@type":109},"The document includes Part II covering Qualifying Advanced Coal Project Credit and Qualifying Gasification Project Credit, with Section A for Qualifying Advanced Coal Project Credit under Section 48A and worksheet-style lines to compute qualifying investments and multipliers.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304327,1790559167,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":15,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":79},1374402739827,"https://ap-avatar.wpscdn.com/avatar/14000c97e7351f1a627?x-image-process=image/resize,m_fixed,w_180,h_180&k=1787885694763230660","Investment Credit  \n\n|  |  |  | Internal Revenue Service   | Sequence No.174   |\n| --- | --- | --- | --- | --- |\n| Name(s)shown on return   |  |  | Identifying number   |  |\n| Information on Qualified Property or Qualified Facility(see instructions)  \u003Cbr>Partl   |  |  |  |  |\n|  |  |  |  |  |\n\n1 If making an elective payment election or transfer election,enter the IRS-issued registration  \n2a (i)Enter the facility's emissions value or rate(kg of CO2e per kg of qualified clean hydrogen):              \n(ii)Enter the Department of Energy(DOE)control number,if applicable (see instructions):               \nb If you petitioned for a provisional emissions rate(PER),check the applicable box below and complete line 2b(i),if applicable.(i)□An emissions value was received from the DOE.  \n(ii)□ A designated lifecycle analysis (LCA)model was used to determine an emissions value.(ii)Enter the DOE control number,if applicable:               \n3a Type (solar,clean hydrogen,rehabilitation,etc.):                                 \nb If different from filer,enter:  \n(ii)Owner's TIN:                    \nc Address of the facility (if applicable):  \nd Coordinates.  (i)Latitude:(i)Longitude:Enter a“+\"(plus)or“-”(minus)sign in the first box.Enter a\"+\"(plus)or“-”(minus)sign in the first box.  \ne Check this box if the property includes qualified interconnection property under section 48(a)(8)or 48E(b)(1)(B)       □  \n4 Date construction began (MM/DD/YYYY):                \n5 Date placed in service(MM/DD/YYYY):                \n.□Yes □No  \n6 Is the facility an expansion of an existing facility?...  \n7 Does the property,facility,or project produce a net output of less than 1 megawatt (MW)alternating curent (ac),or equivalentthermal energy?  \na □Yes.  \nb □ No.  \nc □Not applicable;the facility doesn't produce electricity.  \n8 Does the property,facility,or project satisfy the prevailing wage and apprenticeship requirements?  \na □ Yes,and sections 48C(e)(5)and (6)apply,and it was declared as provided per Notice 2023-18.  \nb□Yes,and either ()section 48(a)(9)(B)(i),48E(a)(2)(A)(i(I),or 48E(a)(2)(B)(i(I)applies if construction began before January 29,2023;or(ii)sections 48(a)(10)and(11),or 48E(d)(3)and(4)apply.  \nc □No.  \nd □Not applicable.  \n9 Does the property,facility,or project qualify for a domestic content bonus credit per section 48(a)(12)(B)or 48E(a)(3)(B)?  \na □Yes,and section 48(a)(9)(B),48E(a)(2)(A)(i),or 48E(a)(2)(B)(i)is satisfied(10%bonus).Attach the required information.  \nb□Yes,and section 48(a)(9)(B),48E(a)(2)(AXi),or 48E(a)(2)(B)(i)is not satisfied (2%bonus).Attach the required information.c □No.  \n10 Does the property,facility,or project qualify for an energy community bonus credit per section 48(a)(14)or 48E(a)(3)(A)?  \na □Yes,and section 48(a)(9)(B),48E(a)(2)(A)(i),or 48E(a)(2)(B)(i)is satisfied(10%bonus).  \nb □Yes,and section 48(a)(9)(B),48E(a)(2)(A)(ii),or 48E(a)(2)(B)(i)is not satisfied (2%bonus).  \nc □No.  \n11 Does the property,facility,or project qualify for the low-income communities bonus credit under section 48(e)(2)or 48E(h)(2)?(The facility must have received an allocation of capacity limitation.)  \na □Yes,and the facility is located in a low-income community per section 45D(e)(10%bonus).  \nb□Yes,and the facility is located on Indian land per section 2601(2)of P.L.102-486(10%bonus).  \nc □Yes,and the facility is part of a qualified low-income residential building project facility per section 48(e)(2)(B)or 48E(h)(2)(B)(20%bonus).  \nd □Yes,and the facility is part of a qualified low-income economic benefit project facility per section 48e)(2)(C)or 48E(h)(2)(C)(20%bonus).  \ne If“Yes”to line 11a,11b,11c,or 11d,enter your 48(e)or 48E(h)Control Number:                    \nf Enter the originating pass-through entity's employer identification number (EIN)(ifapplicable):              \ng □ No.  \nPartemtnecnauayorsdorocrporyoryoe feai se,nstrectomsycontiueo)  \na □ Solar.  \n_kilowatt(KW)direct curent(dc)  \n(i)Nameplate capacity:                    ","cbCaioJOneRns3G7","https://ap.wps.com/l/cbCaioJOneRns3G7","pdf",337793,"English","# Investment Credit\n## Qualified Property or Qualified Facility Information\n## Eligibility Questions and Bonus Credits\n## Qualifying Advanced Coal Project and Gasification Project Credits\n### Section A - Qualifying Advanced Coal Project Credit Under Section 48A","[{\"question\":\"What information does the form request for a qualified property or qualified facility?\",\"answer\":\"It requests emissions value or rate (and DOE control number if applicable), facility type, owner identification details, address and coordinates, and several eligibility questions related to bonuses and requirements.\"},{\"question\":\"How are the domestic content and energy community bonus credits determined?\",\"answer\":\"The form asks whether the property qualifies under specific Internal Revenue Code sections and whether conditions for 10% bonus versus 2% bonus are satisfied, based on the applicable section references.\"},{\"question\":\"What additional credit sections appear after the investment credit eligibility questions?\",\"answer\":\"The document includes Part II covering Qualifying Advanced Coal Project Credit and Qualifying Gasification Project Credit, with Section A for Qualifying Advanced Coal Project Credit under Section 48A and worksheet-style lines to compute qualifying investments and multipliers.\"}]","Investment Credit - Internal Revenue Service Sequence No. 174 | PDF",1789811991]