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

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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.

We want to hear from you if you submitted a pre-filing registration package and

• The extended due date for your annual tax return is approaching (60 days or less) and you do not yet have a registration number, or
• 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.

How to Contact Us

Visit Energy Credits Online and log into your Clean Energy account. Select the “Connect with us using Secure Messaging” button in the upper right corner of the screen.  Please include the date the registration package was submitted (or an estimate if you aren’t sure of the exact date).

You may also contact us by email at irs.elective.payment.or.transfer.of.credit@irs.gov .

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.

NOTE: Applicable entities affected by disasters for the which the IRS granted disaster tax relief may have additional time to make an elective payment election on a timely filed 2023 return.  The IRS reminded disaster-area taxpayers who received extensions to file their 2023 returns that, depending upon their location, their returns are due on Nov. 1, 2024, Feb. 3, 2025, or May 1, 2025. If an affected applicable entity’s extended due date falls within a disaster relief postponement period, then the disaster-relief postponed due date applies

For the latest exempt organization news, connect via IRS Social Media and subscribe to this and other IRS Newsletters.

If you have a technical or procedural question about Exempt Organizations, visit the Charities and Nonprofits homepage on IRS.gov.

If you have a specific question about exempt organizations, please contact us.

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