Pre-Filing Registration Portal for Inflation Reduction Act Credits: A How-To Guide

Authored by Karen Gries, Robert Moczulewski

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 (“direct pay” for tax-exempt entities) to support your organization’s clean energy and/or energy efficiency projects. Organizations planning to transfer credits must also complete the pre-filing registration process.

This video breaks down the IRA and CHIPS Act pre-filing registration process for public sector entities and discusses the following:

  • Pre-filing registration tool overview
  • Creating an account on ID.me
  • Pre-registration process
  • Key dates and timing
  • Additional considerations for governments, tribes, higher education institutions and not-for-profit organizations

Contact Baker Tilly with questions or learn more about the firm’s IRA services now.