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User Guide Overview›Path to Monetizing a Clean Energy/Advanced Manufacturing Credit with an Elective Payment or a Transfer Election›Elective Pay and Transfer Election Pre-Filing Registration User Guide

Appendix A: General Business Credit Resources

0726 Publ 5884 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Credits and Deductions Under the Infation Reduction Act of 2022 . This is the main IRS site for news and information on clean energy incentives under the Infation Reduction Act of 2022.

Business Tax Credits . This site includes a continuously updated list with hyperlinks to source credit forms and instructions.

For the CHIPS Credit, see Form 3468, Investment Credit, and instructions (accessible from the Business Tax Credits page above).

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