Part V. Breakdown of aggregate amounts in Part III for fa-

cility-by-facility, multiple pass-through entities, etc. This part is used by filers who have more than one elective payment or transfer registration number on their source credit forms for a particular IRA 2022 credit or CHIPS 2022 credit; or by partners or S corporation shareholders who have received more than one Schedule K-1 allocating to them the same credit (whether or not IRA 2022 or CHIPS 2022). This part was expanded to provide more detailed reporting of current-year passive and non-passive credits, EPEs, and transfer elections.