September 12, 2024

The IRS has stated that if you submitted a pre-filing registration package to claim elective payment of certain credits and: (a) the extended due date for your annual tax return is approaching (60 days or less), and (b) you submitted your registration package more than 90 days ago and the status of your registration package has not changed within the last 30 days—then the IRS wants to hear from you. To be eligible to make the election on a tax return, your entity must register with the Internal Revenue Service (IRS) before filing. Registration numbers must be included on the entity's tax return for an elective payment election to be effective.

If you have not received your registration number, please contact the IRS by email at irs.elective.payment.or.transfer.of.credit@irs.gov with the following information:

• Subject line: Where's My Registration
• Name, last four digits of EIN and address of the registering entity
• Date the registration package was submitted (or an estimate if you aren’t sure of the exact date)
• Name and telephone number for a contact person (if IRS needs to talk to you about your submission).

Note: The contact person must be authorized to receive private taxpayer information about the registering entity (e.g., be an officer, trustee, or representative (IRS Form 2848, Power of Attorney) of the registering entity. For more information, visit Register for elective payment or transfer of credits | Internal Revenue Service (irs.gov) and IRS.gov/cleanenergy.

For more information on tax credits, please visit USET’s Infrastructure Development Program webpage on, “Tax Credits Information and Resources.”

For more information, please contact Brian Howard, USET SPF Senior Policy Analyst, at bhoward@usetinc.org.

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Established in 1969, the United South and Eastern Tribes, Inc. (USET) is a non-profit, inter-Tribal organization serving thirty-three (33) federally recognized Tribal Nations from the Northeastern Woodlands to the Everglades and across the Gulf of Mexico. USET is dedicated to enhancing the development of Tribal Nations, improving the capabilities of Tribal governments, and improving the quality of life for Indian people through a variety of technical and supportive programmatic services.

Established in 2014, the USET Sovereignty Protection Fund (USET SPF) is a non-profit, inter-Tribal organization advocating on behalf of thirty-three (33) federally recognized Tribal Nations from the Northeastern Woodlands to the Everglades and across the Gulf of Mexico. USET SPF is dedicated to promoting, protecting, and advancing the inherent sovereign rights and authorities of Tribal Nations and in assisting its membership in dealing effectively with public policy issues.