Register for elective payment or transfer of credits Each entity that will monetize an IRA clean energy or CHIPS credit must have its own clean energy account If the entity already has a clean energy account, just sign in
Publication 5884 - Internal Revenue Service IRA and CHIPS enable taxpayers to take advantage of certain manufacturing investment, clean energy investment and production tax credits through elective pay or transfer provisions
IRS Clean Energy Portal: 3 Steps to Register Your Project The IRS has established the IRA CHIPS portal as a way of tracking and providing preliminary confirmation of a credits existence This decreases the likelihood of fraudulent credits transferring, and therefore provides tax credit buyers more confidence in the legitimacy of the credits
Registration Process for IRA CHIPs Credits - CFO Services Before applying for clean energy credits (IRA) and semiconductor credits (CHIPs), companies must pre-file through the IRS to gain their registration number This is required before any tax credit form is to be filed or intended to be claimed
IRA Clean Energy Tax Credits After the One Big Beautiful Bill: What . . . The One Big Beautiful Bill Act, signed July 4, 2025, eliminated or accelerated phase-outs for most IRA clean energy tax credits Solar and wind production and investment credits end for new projects starting construction after July 4, 2026
IRS Offers Tool for IRA, CHIPS Act Pre-Filing » CBIA The IRS is offering a new tool for businesses and organizations looking to monetize clean energy credits Qualifying businesses, tax-exempt organizations, and entities like state, local, and tribal governments can use the new IRA CHIPS Pre-filing Registration Tool
U. S. Department of the Treasury, IRS Release Final Rules on Provision . . . Final rules on elective pay were issued in March To facilitate taxpayers transferring a clean energy credit or receiving a direct payment of an energy credit or CHIPS credit, the IRS built IRS Energy Credits Online (ECO) for taxpayers to complete the pre-file registration process and receive a registration number