The IRS is offering office hours (through Microsoft Teams) to help entities with the pre-filing registration process on the Pre-filing Registration Tool.
Pre-filing registration is a required step for applicable entities, like municipalities, to take advantage of elective payment of certain credits, such as renewable energy generation, EVs, and EV charging infrastructure. Representatives from the IRS will be available to answer your pre-filing registration questions.
Registration for office hours is open. Registration is required and can be completed by clicking on the links below.
| Date | Time | Register |
|---|---|---|
| August 20, 2025 | 1 to 2 PM Eastern Time | Register |
| September 17, 2025 | 1 to 2 PM Eastern Time | Register |
| October 15, 2025 | 1 to 2 PM Eastern Time | Register |
| November 19, 2025 | 1 to 2 PM Eastern Time | Register |
| December 17, 2025 | 1 to 2 PM Eastern Time | Register |
| January 21, 2026 | 1 to 2 PM Eastern Time | Register |
IRS Resources:
- Video: How to complete Form 990-T for elective payment election
- Video: Pre-filing Registration Tool Overview
- Pre-Filing Registration Tool -- User Guide and Instructions, Publication 5884 PDF
- Clean Energy Authorization Permission Management User Guide, Publication 5902 PDF
- Elective pay and transferability frequently asked questions
Additional resources, including links to access sample tax credit forms, are available on VLCT's webpage, Claiming Tax Incentives for Your Clean Energy Project.
Join the growing team of Vermont municipalities (large and small) that have completed projects, filed for the tax incentives, and received refunds from the IRS!