SECTION 6. APPLICATION FOR

ALLOCATION OF UNUTILIZED NATIONAL MEGAWATT CAPACITY LIMITATION

.01 In general . (1) A taxpayer must submit, for each facility for which an allocation of the unutilized NMCL is requested, an application to the IRS for an allocation of the unutilized NMCL under § 45J(b)(5) (Application for § 45J Allocation).

(2) An Application for § 45J Allocation should be marked or titled “APPLICATION FOR SECTION 45J ALLOCATION” and delivered in the manner provided in section 6.04 of this notice.

(3) Multiple taxpayers owning (or treated as owning) a direct interest in a facility (as described in section 5.03(3) or (5) of this notice) must each file a separate Application for § 45J Allocation with respect to a single facility. See section 6.03(6) of this notice.

(4) No user fee is required for the submission of an Application for § 45J Allocation.

.02 Application Deadline . An Application for § 45J Allocation must be filed no later than thirty (30) days after the date that the facility is placed in service. A taxpayer may file its Application for § 45J Allocation before the facility is placed in service, but the taxpayer must supplement its application with the statement required under section 6.03(4) of this notice no later than thirty (30) days after the date that the facility is placed in service.

.03 Required Information . An Application for § 45J Allocation must include the following:

(1) The name, taxpayer identification number (if available), and address of the taxpayer who placed or who will place the facility in service;

(2) The name and location of the facility;

March 27, 2023 574 Bulletin No. 2023–13

Internal Revenue Service Attn: CC:PSI:6, Room 5114 P.O. Box 7604 Ben Franklin Station Washington, DC 20044 (2) If a private delivery service is used, the address is:

Internal Revenue Service Attn: CC:PSI:6, Room 5114 1111 Constitution Ave., N.W. Washington, DC 20224 (3) An Application for § 45J Allocation may also be faxed or e-faxed to (855) 591-7868. .05 IRS Action . (1) Upon receipt of a taxpayer’s Application for § 45J Allocation, the IRS will determine whether the Application for § 45J Allocation satisfies the requirements of this notice. If the Application for § 45J Allocation does not satisfy the requirements of this notice, the IRS may advise the taxpayer how to perfect its Application for § 45J Allocation. The IRS will not consider an Application for § 45J Allocation to be complete until the IRS receives all the information requested in this notice. The IRS will confirm that the DOE previously certified the taxpayer’s facility as an advanced nuclear facility pursuant to the procedures of Notice 2013-68.

(2) Upon receipt of a completed Application for § 45J Allocation, the IRS will review the taxpayer’s Application for § 45J Allocation and will notify the taxpayer, by letter, of its decision. If the IRS accepts the taxpayer’s Application for § 45J Allocation, the acceptance letter will state the amount of the facility limitation and the portion of that facility limitation being allocated to the taxpayer.

(3) The IRS will allocate the unutilized NMCL under this notice based on the information provided in a taxpayer’s Application for § 45J Allocation. If the IRS determines upon an examination that a facility was not placed in service on the date the taxpayer specified under section 6.03(4) of this notice, the IRS may subsequently withdraw a facility’s allocation of the unutilized NMCL.