Pre-filing Registration Requirement For Payments and Transfers

Before you file your tax return, if you intend to make an elective payment election or transfer election on Form 3800 for the credit in Part III, IV, V, or VI, you must complete a pre-filing registration for each property or facility. To register, go to IRS.gov/Register for elective payment or transfer of credits . See Pub. 5884, Inflation Reduction Act (IRA) and CHIPS Act of 2022 (CHIPS) Pre-Filing Registration Tool. Also see Registering for and Making EPEs and Transfer Elections in the Instructions for Form 3800.