Highlighted Features

• Secure messaging. IRS Secure Messaging is accessible from every page by clicking on the icon like the one below. Registrants may use Secure Messaging to contact the IRS for support with the registration process. Refer to Publication 6025, Secure Messaging User Guide (Rev. 2-2025) for more information on using secure messaging.

• Registration by tax year. Submit registrations according to the tax year in which the credits are earned. Select the tax year of the registration from those available in the drop down (note: this is based off when the tax year begins). IRS anticipates opening registrations for each tax year early in the second calendar quarter of that year. See “Date When the Registrant’s Accounting Period Ends” later for additional information on tax year.

• Limit on Number of Properties. The number of properties included in the registration will be limited to 3,000 per package. Registrants with more than 3,000 properties to register will need to submit multiple packages (see below).

• Multiple registration packages. Registrants have the option to create up to 33 separate registration packages (per subsidiary, if applicable) within a tax year. Unless the registrant registered for renewable production credits in the prior year (see below), beginning registration in a new year will automatically create the first registration package. After one or more properties or facilities are added to the first registration package, the registrant will have the option to add to or amend that package. The registrant will also be able to create additional registration packages. Multiple package submission is expected to be a convenience for entities with multiple divisions (allowing each division to manage its own submissions), or any other situations where dividing the registrations into smaller groups may be helpful.

• Renewals. A registration number is valid only for the year for which it was issued; a registration number cannot be used for multiple years. The election to monetize certain production credits is renewable. When a registrant opens registrations for a new year, the Pre-Filing Registration Tool will pull renewable credit properties from the prior year forward, package by package. For example, if in tax year 2024, the registrant created 3 registration packages and packages 1 and 3 had renewable credit properties in them, two registration packages (now 1 and 2) will be automatically created for tax year 2025, which will include the renewable credit properties. The registrant will be responsible for reviewing each property carried forward to the current year and mark it for renewal or removal from the current year registration.

• Cancellation of Package. Registrants have the option to cancel registration package(s). Registration packages may be cancelled when the registration has been input in error, includes duplicated properties with other registrations, or similar situations that the Registrant wants to cancel all properties included in the registration. Cancelling a previously approved property will invalidate the registration number issued. Caution: A canceled registration cannot be reversed in whole or in part. If you cancel a registration and later decide that you need to register one or more properties in that package, you must add the property to an existing package or create and submit a new package for those properties.

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