26 CFR 601 602: Tax forms and instructions (Also Part I, 1, 23 2025

1. Click ‘Get Form’ to open it in the editor.
2. Begin by entering your EIN and contact information, including name, title, mailing address, email, city, state, zip code, and telephone number.
3. In Part I, indicate whether you are claiming credit for a new facility or an expansion. Answer the qualifying questions regarding operational status and compliance with regulations.
4. Fill in the capacity of LNG volume and costs incurred to establish the facility or expansion. Calculate the credit limitation by multiplying your costs by 50%.
5. Enter any refund claimed based on the lesser of your calculated credit limitation or $15,000,000.
6. Proceed to Part II if applicable. Provide details about cessation of operations and calculate any tax due based on previous credits taken.
7. Finally, ensure you sign the form on page 2 along with any preparer's information if applicable.

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