Events
IRS office hours: elective payment of energy credits
December 17 @ 12:00 pm - 1:00 pm CST
The IRS is offering office hours (through Microsoft Teams) to help entities with the pre-filing registration process on the Pre-filing Registration Tool. Pre-filing registration is a required step for applicable entities to take advantage of elective payment of certain credits. Representatives from the IRS will be available to answer your pre-filing registration questions.
Registration for office hours is open. Registration is required and can be completed by clicking on the links below.
| Date | Time | Register |
| August 20, 2025 | 1-2:00 p.m. Eastern time | Register |
| September 17, 2025 | 1-2:00 p.m. Eastern time | Register |
| October 15, 2025 | 1-2:00 p.m. Eastern time | Register |
| November 19, 2025 | 1-2:00 p.m. Eastern time | Register |
| December 17, 2025 | 1-2:00 p.m. Eastern time | Register |
| January 21, 2026 | 1-2:00 p.m. Eastern time | Register |
Resources:
- Video: How to complete Form 990-T for elective payment election
- Video: Pre-filing Registration Tool Overview
- Pre-Filing Registration Tool — User Guide and Instructions, Publication 5884 PDF
- Clean Energy Authorization Permission Management User Guide, Publication 5902 PDF
- Elective pay and transferability frequently asked questions
The tribal community can find answers to many questions on IRS.gov/tribes. If you have a question on any tribal tax matter, please visit Contact ITG.
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