Clean energy credits: Have you submitted a registration for elective payment of credits and not received a registration number?

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Clean energy credits: Have you submitted a registration for elective payment of credits and not received a registration number?

Tax-exempt organizations and government entities such as state, local, and tribal governments can benefit from certain clean energy investment and production credits. Elective pay makes certain credits effectively refundable (see Elective pay and transferability frequently asked questions). To be eligible to make the election on a tax return, your entity must register with us before filing. Registration numbers must be included on the entity's tax return for an elective payment election to be effective.

If you submitted a pre-filing registration package and (a) the extended due date for your annual tax return is approaching (60 days or less) and (b) you submitted your registration package more than 90 days ago and the status of your registration package has not changed within the last 30 days—the IRS wants to hear from you.

Please contact us by email at irs.elective.payment.or.transfer.of.credit@irs.gov with the following information:

• Subject line: Where's My Registration
• Name, last four digits of EIN and address of the registering entity
• Date the registration package was submitted (or an estimate if you aren’t sure of the exact date)
• Name and telephone number for a contact person (if we need to talk to you about your submission).

Note: The contact person must be authorized to receive private taxpayer information about the registering entity (e.g., be an officer, trustee, or representative (IRS Form 2848, Power of Attorney) of the registering entity.

For more information, visit Register for elective payment or transfer of credits | Internal Revenue Service (irs.gov) and IRS.gov/cleanenergy

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