BobKamman
Level 15
04-06-2020
11:18 AM
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A laydown yard for wind turbines is the operations base -- not necessarily the site of the windmill itself. Box 2 is royalties, so the owners must be receiving payments based on how much power is produced. Form 8825, Code 6. Box 3 is probably a fixed payment for an easement, either temporary or permanent. You would have to look at the contract with the power company, for more details.