Elective pay and transferability frequently asked questions: Pre-filing registration

Q1. How do I upload documentation that is repetitive across properties? (added May 6, 2024)

A1. When the same documentation represents a connection agreement or ownership for multiple facilities or properties:

Example 1. When documentation supports properties across multiple turbines in a windfarm, please include the documentation only on the initial property. To facilitate a timely review, it may be helpful to make notes in the documentation regarding information that applies to the other properties in your registration, such as purchase documentation with an itemized list of equipment and how the components relate to each property and if you have multiple documents include an additional document explaining how each of the uploaded documents relate to your property.

Example 2. When a school district or community has a receipt for a group or fleet of vehicles or a PDF containing all the state’s department of transportation registrations for the vehicles, upload that document to the first vehicle (Vehicle 1). Do not attach the documentation to the other vehicle registrations. Please include with Vehicle 1 an additional document explaining how the uploaded documentation is associated with the VINS and Vehicles.

Q2. How do I contact the IRS if I am having a problem with my pre-filing registration package? (added Dec. 10, 2024)

A2. You can request assistance through your secure messaging account within the IRS Energy Credits Online tool. If you do not have an account or if you are having trouble with secure messaging, send an email to irs.elective.payment.or.transfer.of.credit@irs.gov to request assistance. An IRS employee will contact you to resolve your issue.