The Internal Revenue Service (IRS) announced it is hosting upcoming office hours that are available for all direct pay applicable entities. These office hours are meant to assist Tribal Nations and other applicable entities with the IRS Energy Credits Online pre-filing registration process.
The upcoming IRS office hours and links to register are provided below:
Date/Time: Tuesday, January 30, 2024 from 1:00pm to 2:00pm ET
Date/Time:
Friday, February 2, 2024 from 1:00pm to 2:00pm ET
Date/Time:
Tuesday, February 6, 2024 from 1:00pm to 2:00pm ET
Date/Time:
Friday, February 9, 2024 from 1:00 to 2:00pm ET
USET SPF previously submitted comments to Treasury’s consultation on the elective/direct payments of applicable tax credits under the Inflation Reduction Act. Our comments stressed that the direct payment pre-filing registration process and claiming of applicable tax credits was streamlined for Tribal Nations and that technical assistance is readily available to Tribal Nations.
To receive future announcements on IRS office hours, and for updates on direct pay generally, please sign up at IRS.gov/newsroom/e-news-subscriptions by scrolling down to the "Tax exempt & government entities" category.
For more information on the Inflation Reduction Act’s Clean Energy Credits and Elective Payment Election, please view this webinar hosted by IRS in December 2023. Additionally, IRS has detailed resources to help navigate the pre-filing registration process from start to finish, including this how-to video and a comprehensive user guide. A series of educational one-pagers for each direct pay applicable entity, a list of applicable tax credits, and an extensive list of FAQs, can also be obtained on IRS.gov/ElectivePay. Information and the latest guidance related to the Inflation Reduction Act’s tax provisions can be found on IRS.gov/CleanEnergy as well as in the Inflation Reduction Act Guidebook.
For more information, please contact Melanie Plucinski, USET Tribal Infrastructure Development Policy Analyst, at mplucinski@usetinc.org.
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