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.
