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League City Texas Form 1040 (Schedule J): What You Should Know

Battery Storage System, and Form 8834Q, Qualified Plug-in Electric Residential System Sales  Form 8834Q-D, Qualified Plug-in Electric Residential System Sales by a Qualified New Installer. The following may be required to determine income as allowed under Qualified Plug-in Electric Commercial sales: Item 1—The number of miles traveled from the site at which the plug-in electric system was sold, in one year, as a qualifying plug-in electric system, by the dealer. Item 2—The number of miles traveled from the site at which the plug-in electric system was sold, in one year, as a qualifying plug-in electric system and then used to qualify for a rebate on electricity, as a qualifying plug-in electric system only. Item 3—The number of retail sales transactions for qualifying plug-in electric residential system from December 31, 2009, to the date the qualification period for the plug-in electric residential system period begins and ending on December 31 of the year after the year in which these facts are submitted. The number of retail transactions completed must be estimated. The number of sales transactions completed using a qualifying plug-in electric residential system is allowed per salesperson of the qualifying plug-in electric residential system provided that there were no sales transactions for a qualifying plug-in electric system after December 31, 2008, or the sales person ceases to be associated with the qualifying plug-in electric residential system and no longer purchases qualifying plug-in electric energy. NOTE: For sales made on or after July 1, 2010, Form 8971, Sales Reimbursable for Qualified Plug-in Electric System (Plug-In Hybrid Electric and Other Electric Vehicles,  Solar Energy, Cedes and Other Reimbursable Expenses under the Electric Systems, Inc. Rechargeable Fuel Credit Program (Form 8971) is required to be filed. The following is for sales made on or after July 2010. Use Form 8971A, Sales Reimbursable under the Electric Systems, Inc. Renewable Fuels Credit Program (Form 8971A) to recover the sales tax credits claimed by the individual. Form 8971A is to be filed electronically, with the use of ITIN, and not on paper.

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