Go to www.irs.gov/Form4255 for instructions and the latest information.
Part I Summary: Complete the rest of Form 4255 as applicable before completing this part.
Part II Section A: Enter the type of property and general business credit for which you are completing Sections B, C, and D.
Part III: Emissions Tier Recapture for Property That is Part of a Specified Clean Hydrogen Production Facility.
Note: If you have recaptured the entire credit because you disposed of the property or the property ceased to be investment credit property, don't complete this part.
| Question | Answer |
|---|---|
| Form Name | Form 4255 |
| Form Length | 5 pages |
| Fillable? | Yes |
| Fillable fields | 741 |
| Avg. time to fill out | 60+ min |
| Edition | December 2025 |
| Issuing agency | Department of the Treasury Internal Revenue Service |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | Form 4255, 4255, IRS Form 4255, Form 4255 instructions, Certain Credit Recapture, Excessive Payments, and Penalties |
| Official source | Form 4255 (Rev December 2025), Department of the Treasury Internal Revenue Service |
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