Events
IRS Office Hours for Elective Pay & Transferability of Clean Energy Credits
December 16 @ 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 IRA/CHIPS Pre-filing Registration Tool. Pre-filing registration is a required step for applicable entities and eligible taxpayers to take advantage of elective payment or transfer of credits available in the Inflation Reduction Act and CHIPS Act. 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 |
| February 18, 2026 | 1-2:00 p.m. Eastern time | Register |
| March 18, 2026 | 1-2:00 p.m. Eastern time | Register |
| April 15, 2026 | 1-2:00 p.m. Eastern time | Register |
| May 20, 2026 | 1-2:00 p.m. Eastern time | Register |
| June 17, 2026 | 1-2:00 p.m. Eastern time | Register |
| July 15, 2026 | 1-2:00 p.m. Eastern time | Register |
| August 19, 2026 | 1-2:00 p.m. Eastern time | Register |
| September 16, 2026 | 1-2:00 p.m. Eastern time | Register |
| October 21, 2026 | 1-2:00 p.m. Eastern time | Register |
| November 18, 2026 | 1-2:00 p.m. Eastern time | Register |
| December 16, 2026 | 1-2:00 p.m. Eastern time | Register |
| January 20, 2027 | 1-2:00 p.m. Eastern time | Register |
Resources:
- Video: How to complete Form 990-T for elective payment election
- Video: IRA and CHIPS Act Pre-filing Registration Tool Overview
- Inflation Reduction Act (IRA) and CHIPS Act of 2022 (CHIPS) 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