Article | IRA and CHIPS Act of 2022
Pre-filing registration portal for Inflation Reduction Act credits: A how-to guide
Step-by-step guidance for governments, tribes, higher education institutions and not-for-profits
July 8, 2025 · Authored by Robert Moczulewski, Jowan Abouhosah, Beckett Woodworth
The IRS pre-filing registration portal for Inflation Reduction Act of 2022 (IRA) and CHIPS Act of 2022 credit claims opened on Dec. 22, 2023. Registration via this portal is a key requirement to receive a registration number to claim eligible tax credits to support your organization’s clean energy and/or energy efficiency projects. Registration is needed prior to claiming the credit for organizations planning to make an effective payment ("direct pay" for tax-exempt entities) or transfer the credits. Registration is available for tax years 2023, 2024 and 2025.
Watch our seven-minute video below for step-by-step IRA and CHIPS Act pre-filing registration guidance.
This video provides the following:
- How to create an ID.me account
- Walk through of the updated pre-filing registration tool
- Registration process overview (including helpful tips!)
- Key dates and timing
General information
Prior to registering the eligible property(ies), the taxpayer must create an ID.me account. This must be completed by an authorized user of the entity.
Registration is required for the year the organization determines eligible and entitled to claim IRA credits, which is the tax year the project(s) is placed into service. A taxpayer can only submit one pre-filing registration for the applicable tax period and must apply for registration numbers for every credit claimed within one filing. Reporting on a facility or property basis will determine the number of registration numbers you will need.
