Timing of Registrations and Amendments

In general, you should submit your pre-filing registration no earlier than the beginning of the taxable period in which you will earn the credit, but early enough to allow time for your registrations to be processed. Currently, IRS recommends at least 120 days before the due date for the return on which the credits will be reported. Properties/facilities being registered must be placed in service prior to submitting a registration package.

If you anticipate the need to update or amend a registration package, allow time for review and return of the submission before making updates or amendments.