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
Jun 25, 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.
General information
Prior to registering the eligible property(ies), the taxpayer must create an ID.com 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.
A pre-filing registration can be amended or updated under Section 1.6417-5(c)(4), but only after the review of the initial submission has been completed by the IRS. Further, any amendment or update must be made before the registration number is used under Section 1.6417-5(c)(4).
Pre-filing registration should be completed after placing the investment property or facility in service but cannot be done any earlier than the beginning of the tax period in which the tax credit is earned. A pre-filing registration should be submitted at least 120 days prior to the due date (including extensions) for the return where the credits will be reported.
As of this publication's date, the IRS has not updated the FAQs regarding elective pay or clean energy tax credit transferability since opening the portal.
To complete the pre-filing registration, taxpayers will need to complete two sections. The first section collects general information regarding the taxpayer. The second section, based on the taxpayer's inputs in the general section, will allow the taxpayer to input all relevant information for specific credits. Below is an overview of the information and documents required to complete each section. The general information allows for the taxpayer to input the information required by Section 1.6417-5(b)(5). The credit-specific information allows the taxpayer to input the information required by Section 1.6417-5(b)(5)(vii).
The following information is required to complete the general registration.
- Tax period of the election
- EIN (see below for EIN-specific information)
- Information about subsidiaries included in a consolidated group of corporations
- Name (as it appears on tax returns)
- Address (must be the address used on last income or employment tax return)
- Type of entity
- Bank account information
- Types of returns filed
The EIN entered for the registration must be the EIN of the taxpayer making the elective payment or transfer election on its tax return.
If a parent of a consolidated group of corporations is the registrant, the EIN and name must be that of the parent. Information regarding the subsidiaries is captured during the credit-specific information input. The parent of a consolidated group of corporations will register on behalf of itself and will act as an agent for subsidiaries included in the group. See regulations Section 1.1502-77. When entering credit-specific information, the parent corporation will provide the subsidiary name and EIN for each facility or property being registered that is owned by the subsidiary.
If the entity that earns the credit is disregarded for federal income tax purposes, the information entered for the registrant will depend on the ownership structure. Below is an overview of the input of disregarded entities.
Credit-specific information
After the general registrant information is complete, the credit-specific information portion of the application will be generated based on those responses.
To capture the information needed for the registration, the portal offers two ways to upload the information: manual entry and bulk upload. Currently, only credits under Sections 30C, 45, 45W and 48 are available for bulk upload.
When using manual entry, all information regarding a facility or property must be manually entered into the portal. If using the bulk upload, a spreadsheet may be used to upload the information in a single step.
For most credits, the following information will be needed:
- Choice of election (elective pay or transfer)
- Subsidiary in a consolidated group of corporations
- Date construction began
- Date placed in service
- Facility/property location
- Joint ownership
- Source of funds
Additional IRA resources for tax-exempt organizations
Baker Tilly can help
Aside from the information listed above, each credit type will request supporting documentation to be uploaded. We recommend working with an experienced tax advisor when preregistering, as there are several nuances and specifications to be aware of and prepared for.
For more information, or to learn more about how Baker Tilly's specialized IRA team can help your organization with the pre-filing registration process, connect with our team.
The information provided here is of a general nature and is not intended to address the specific circumstances of any individual or entity. In specific circumstances, the services of a professional should be sought. Tax information, if any, contained in this communication was not intended or written to be used by any person for the purpose of avoiding penalties, nor should such information be construed as an opinion upon which any person may rely. The intended recipients of this communication and any attachments are not subject to any limitation on the disclosure of the tax treatment or tax structure of any transaction or matter that is the subject of this communication and any attachments.