Publication 6058 — 48(e) Applicant User Guide

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p6058.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

---

Low-Income Communities Bonus Credit Program Applicant Portal Introduction �������������� 1 Login.gov Account ����������������������������������������������������������������������������������������������������������������� 2 Concurrent Sessions �������������������������������������������������������������������������������������������������������������� 8 Registration Process Overview ���������������������������������������������������������������������������������������������� 9 Portal Navigation ������������������������������������������������������������������������������������������������������������������� 13 Facility Categories and Application Options ������������������������������������������������������������������������ 15 My Applications ��������������������������������������������������������������������������������������������������������������������� 16 Notifications ��������������������������������������������������������������������������������������������������������������������������� 17 Help Center ���������������������������������������������������������������������������������������������������������������������������� 18 Application for Allocation (Step 1) ���������������������������������������������������������������������������������������� 19 Placed in Service Submission (Step 2) ��������������������������������������������������������������������������������� 31 Requests for Additional Information ������������������������������������������������������������������������������������� 37 Exporting All Applications List View ������������������������������������������������������������������������������������� 41 Emails and Notifications �������������������������������������������������������������������������������������������������������� 42 Accessing Your Determination Letter ����������������������������������������������������������������������������������� 44 Application Status Definitions ����������������������������������������������������������������������������������������������� 45 File Type and File Size Requirements ����������������������������������������������������������������������������������� 46 Privacy Notices and Security Information ���������������������������������������������������������������������������� 47

48(e) Applicant User Guide i Low-Income Communities Bonus Credit Program

All applications for the Low-Income Communities Bonus Credit Program must be submitted through the Applicant Portal at eco.energy.gov/ejbonus/s/.

Applicants must submit information for each facility for which they are seeking an allocation. Applications will require information such as the applicable category, ownership, location, facility size/capacity, whether the applicant or facility meet additional selection criteria, and other information.

Applicants will complete a series of attestations provided in the Applicant Portal and upload certain documentation (in order to demonstrate eligibility and project viability).

The Applicant Portal is built as a two-step process:

• Step 1 ( Application for Allocation ) – Registered applicants must submit an application for an allocation of Capacity Limitation for each individual facility by applying to the appropriate category and application option. Applications are reviewed and then approved or rejected by the IRS. If approved, the applicant will receive an allocation approval notice and the facility must be placed in service within four years of the date the allocation approval notice was received.

• Step 2 ( Placed in Service ) – After the facility has received its allocation approval notice and has been placed in service, the applicant will return to the Applicant Portal to report the date the facility was placed in service, confirm there have been no material ownership and/or facility changes, and submit the required documentation. If approved, the applicant is notified that it may claim the energy percentage increase through the applicant’s applicable tax filing process.

To complete an application on behalf of their organization, each individual will need a Login.gov account.

Applications submitted within the first 30 days will be treated as submitted on the same date and at the same time, and on a rolling basis thereafter.

48(e) Applicant User Guide 1 Low-Income Communities Bonus Credit Program

In order to register for the Applicant Portal, you will first need to create a Login.gov account. For questions regarding Login.gov, issues creating an account, or password resets, reference Login.gov help resources here.

Navigate to the Applicant Portal and select Log In to begin your account setup and registration.

Select the Login.gov button to proceed.

Login.gov is a secure sign in service used by the public to sign in to participating government agencies. You will create a Login.gov account to securely access your information in the Applicant Portal.

You can use the same username and password to access any agency that partners with Login.gov. This streamlines your process and eliminates the need to remember multiple usernames and passwords.

48(e) Applicant User Guide 2 Low-Income Communities Bonus Credit Program

If you have an existing Login.gov account, select Sign in and then enter your email address and password. If you do not have an existing Login.gov account, select Create an account .

Note: You should create a Login.gov account using an email address associated with the organization for which you are applying. You can create multiple Login.gov accounts, if needed.

Enter your email address in the text box provided, select your email language preference, and read and accept the Login.gov Rules of Use. Select Submit to continue.

48(e) Applicant User Guide 3 Low-Income Communities Bonus Credit Program

Confirm your email address by selecting the hyperlink provided in the email you receive from Login.gov. Once confirmed, enter and confirm your password, then select Continue .

Complete your dual-factor authentication setup by selecting your preferred authentication method (e.g., text message, phone call), then select Continue .

48(e) Applicant User Guide 4 Low-Income Communities Bonus Credit Program

Select Agree and continue to proceed to the Applicant Portal.

48(e) Applicant User Guide 5 Low-Income Communities Bonus Credit Program

Existing Login.gov users should select Sign in, enter their email address and password, and then select Sign in . Enter the one-time code sent to your dual-factor authentication method and select Submit .

48(e) Applicant User Guide 6 Low-Income Communities Bonus Credit Program

When using the Create an account option during the Login.gov authentication process, you may encounter the error below if you verify your email address in a different browser (e.g., you begin the account creation process in Chrome and verify your email address in Edge or another browser).

To resolve this error, close all browsers, return to eco.energy.gov/ejbonus/s/, and select Log In . Once you have reached the Login.gov sign in page, select Sign in for existing users and enter your email and password using the credentials you just created.

If you continue to encounter this error, contact the LICBonusSupport@hq.doe.gov for assistance.

48(e) Applicant User Guide 7 Low-Income Communities Bonus Credit Program

Due to security requirements, you are allowed to have only one active session in the Applicant Portal at any time. If your session times out or you attempt to log into the Applicant Portal from another device or browser, you may encounter a concurrent session error.

If you encounter the concurrent sessions error below, you should select Log Out or Next to close your session, and then wait at least 15 minutes before attempting to log back into the Applicant Portal.

To avoid this error, ensure you log out of the Applicant Portal when you are not actively taking an action in the Applicant Portal (e.g., submitting an application, checking the status of an existing application, or replying to a request for additional information).

48(e) Applicant User Guide 8 Low-Income Communities Bonus Credit Program

Upon logging in for the first time, you will be prompted to complete the Applicant Portal registration process.

After creating a Login.gov account, or using an existing Login.gov account, you will be automatically redirected to the Applicant Portal to complete the registration process.

Review the Privacy Act and Paperwork Reduction Act statement, select the appropriate checkbox to agree to the Privacy Notice, and then select Next. You must agree to this Privacy Notice in order to register and submit an application. For additional information on these notices. For additional information, see Privacy Notices and Security Information section in this document.

48(e) Applicant User Guide 9 Low-Income Communities Bonus Credit Program

After agreeing to the Privacy Notice, you will complete your account registration. Enter your registration details including your name, organization, contact information, and secondary organization contact. Required fields are denoted with a red asterisk ( ***** ). Please do not use acronyms or abbreviations.

Important: Please ensure the Organization Name is correct before you complete your registration. You are unable to update the Organization Name field after registration. (The Organization Name may be used interchangeably with Account Name in the Applicant Portal.)

You can update the Secondary Contact field after registration. If you are the primary contact and the secondary contact information changes, please update this field. If your organization does not have a secondary contact and there is no one who is eligible to be a secondary contact, or you choose not to list a secondary contact, complete this section by listing the primary contact information again.

48(e) Applicant User Guide 10 Low-Income Communities Bonus Credit Program

As you continue the registration process, you will be prompted to select either EIN or TIN and enter your organization’s EIN or TIN (enter the EIN or TIN you plan to use for tax filing purposes), Parent Taxpayer Identification Number (if applicable), and UEI Number. The Organization Tax Information cannot be changed after registration.

A Taxpayer Identification Number (TIN) is a nine-digit number, which is either an Employer Identification Number assigned by the Internal Revenue Service (IRS) or a Social Security Number assigned by the Social Security Administration (SSA).

An Employer Identification Number (EIN) is also known as a Federal Tax Identification Number is used to identify a business entity. Generally, businesses need an EIN. You may apply for an EIN in various ways, and now you may apply online via www.irs.gov.

A parent organization will have subsidiaries which are wholly or partially owned separate entities controlled by the parent. If applicable, enter your entity’s Parent Organization Taxpayer Identification Number (TIN) .

For more information on Unique Entity IDs (UEI), visit www.SAM.gov.

48(e) Applicant User Guide 11 Low-Income Communities Bonus Credit Program

As you continue the registration process, you will be prompted to enter your organization’s address. You are required to provide your organization’s full street address, identify your Organization Type via the drop-down menu selection, and identify if your organization is eligible for elective payment.

Once you have completed all required fields, select Save to complete your registration process and access the Applicant Portal.

48(e) Applicant User Guide 12 Low-Income Communities Bonus Credit Program

Once you are logged in to the Applicant Portal, you can use the tabs at the top of the page to navigate throughout the Applicant Portal.

• Select Home to return to the Applicant Portal homepage.

• Select Tax Credits or the Create Application button to view descriptions of each category and application option and begin the application process.

• Select My Applications to view your previously submitted or in progress applications.

• Select Notifications to view any communications regarding your applications including submission confirmations, status changes, requests for additional information, capacity allocation awards, and more.

• Select Help Center to access additional help resources and to view the Support Desk contact information.

Review the Credit Overview section for information on the Low-Income Communities Bonus Credit Program. Applicant Portal or program announcements will be posted here.

48(e) Applicant User Guide 13 Low-Income Communities Bonus Credit Program

The Program Capacity Dashboard shows the capacity remaining within each category and application option for a given program year. The dashboard will be available after the initial 30-day application window and will be updated when applications for allocation are submitted by applicants and approved by IRS.

• Starting Capacity (MW) - The amount of capacity available at the start of the program year.

• Allocated Capacity (MW) - The amount of capacity awarded by the IRS within the program year.

• Pending Capacity (MW) - The amount of submitted capacity that has not yet been awarded by the IRS. This amount will change as applications are awarded, withdrawn, or rejected.

• Remaining Capacity (MW) - The amount of capacity remaining after deducting the Allocated Capacity and Pending Capacity from the Starting Capacity.

The site footer includes links for easy navigation to the Applicant Portal, Low-Income Communities Bonus Credit Program Details page (Program homepage), Department of Energy website, and DOE Privacy Notice.

48(e) Applicant User Guide 14 Low-Income Communities Bonus Credit Program

Select Tax Credits on the navigation bar to view descriptions of each category as outlined in the Treasury Regulations:

• Category 1 : Located in a Low-Income Community

• Category 2 : Located on Indian Land

• Category 3 : Qualified Low-Income Residential Building Project

• Category 4 : Qualified Low-Income Economic Benefit Project

Each category has additional application options (e.g., Qualified Low-Income Economic Benefit Project, Qualified Low-Income Economic Benefit Project – Additional Selection Criteria, etc.). Review each application option description and select the applicable category and application option for your energy facility.

Once you have reviewed all descriptions and have identified the applicable category and application option for your energy facility, select the application option hyperlink to begin your application. For additional information on how to submit an application see Application for Allocation (Step 1) of this guide.

48(e) Applicant User Guide 15 Low-Income Communities Bonus Credit Program

Select My Applications on the navigation bar to view and manage existing applications, including submitting additional required information after your facility has been placed in service to seek approval to claim a tax credit.

The following information is included on the My Applications page:

• Control Number - the unique application number used to reference a specific application for applicant support purposes

• Project Name - the optional project name entered on an application for easy tracking

• Category Type - the bonus credit category that the application is associated with

• Application Stage - the current stage the application is in (e.g., Application for Allocation or placed in service stages)

• Allocation Status - the current status of the application for allocation (e.g., Submitted, Under Review, Suspended, Awarded, etc.)

• Placed in Service Status - the current status of the placed in service submission (e.g., Submitted, Under Review, Suspended, etc.)

• Application Date - the date the application was submitted for review

• Applying Contact - the user who submitted the application

Use the Search this list … feature to locate a specific application by Control Number, Status, or Application Stage.

48(e) Applicant User Guide 16 Low-Income Communities Bonus Credit Program

Select Notifications on the navigation bar to view and manage notifications, including requests for additional information from our application review team and other official communications such as official capacity allocation award letters.

The following information is included on the Notifications page:

• Subject - the subject line of the notification

• Name - the user who this notification is related to

• Related To - the control number of the application

• Status - the current status of the notification (e.g., open, completed)

• Created Date - the date the notification was created and sent

You will receive an email notifying you that you have a new notification in the Applicant Portal. You must log into your secure Applicant Portal to view all official communications related to your application. No identifiable tax information will be sent to you via email.

Use the Search this list … feature to locate a specific notification by Subject, Control Number, or Status.

48(e) Applicant User Guide 17 Low-Income Communities Bonus Credit Program

Select Help Center on the navigation bar to view additional help resources including FAQs, this Applicant User Guide, and other helpful information.

You will be able to access help pages including information on allocation transfer and submitting or editing an application. Please see the Successor-in-Interest Allocation Transfer Request Guide, which provides the procedures for taxpayers to initiate and complete an Allocation Transfer Request in the Applicant Portal.

For additional information on the Low-Income Communities Bonus Credit Program, visit the Program homepage. For technical support contact LICBonusSupport@hq.doe.gov and our team will be able to assist you.

48(e) Applicant User Guide 18 Low-Income Communities Bonus Credit Program

Follow the instructions outlined below to submit an application for allocation for the Low-Income Communities Bonus Credit Program.

Once you have successfully completed the registration process using Login.gov, log into the Applicant Portal and select Tax Credits or Create Application to begin your application.

On the Tax Credits page, review all four (4) categories and application options to determine which category and option best fits your solar or wind energy facility. For more details on application categories and sub-reservations reference the Treasury Regulations and Revenue Procedure 2024-19.

Once you have identified the applicable category and application option for your solar or wind facility, select the application option hyperlink.

48(e) Applicant User Guide 19 Low-Income Communities Bonus Credit Program

Review the application option details you have selected. If you need to select a different category or application option, use your browser’s back button.

Once you have confirmed the category and application option, select Apply to begin the application process.

48(e) Applicant User Guide 20 Low-Income Communities Bonus Credit Program

After selecting Apply, you will be prompted to complete relevant Application Details and Application Documentation . Complete all required Facility Identification Details . Hover over the ( ) icon for relevant help text.

Project Name is an optional field that you may use to easily search for a specific project on the My Applications page.

If your solar or wind facility does not have a physical street address at the time of application (for example if it is rural project without a physical street address), you should enter NA in the Facility Street Address field. You are still required to enter City, Country, State, and Zip Code .

If you obtain a physical street address following the submission of your Application for Allocation, contact LICBonusSupport@hq.doe.gov for assistance in updating your Facility Identification Details.

You are required to provide the Latitude and Longitude of your facility in the GPS Coordinates of the Facility section. Latitude and longitude must be provided to at least five (5) decimal places (note: if your fifth digit is a zero, please provide six digits). GPS coordinates cannot change throughout the application process.

To locate your facility’s latitude and longitude, use your preferred mapping application, locate your facility, and view your facility’s latitude and longitude.

48(e) Applicant User Guide 21 Low-Income Communities Bonus Credit Program

Complete the Facility Technology Details section by selecting the applicable Technology Type .

Solar Energy Facility: Generates electricity solely from a solar energy property with a maximum net output of less than 5,000 kW AC. Solar energy property is defined in 26 USC Sec. 48(a)(3)(A)(i).

Wind Energy Facility: Generates electricity solely from a wind facility for which an election to treat the facility as energy property was made under section 48(a)(5), or small wind energy property with a maximum net output of less than 5,000 kW AC. Wind energy property is defined in 26 USC Sec. 45(d)(1) or 26 USC Sec. 48(a)(3)(A)(vi).

Identify if the facility is installed in connection with energy storage.

Complete the Facility Size section.

If you select Solar Energy Facility, you are required to provide both Qualified Facility Nameplate Capacity (kW AC) and Qualified Facility Nameplate Capacity (kW DC) . If you select Wind Energy Facility, you are required to provide only Qualified Facility Nameplate Capacity (kW AC).

If you identify that energy storage is installed in connection with your qualified solar or wind facility, you are required to provide both Energy Storage Nameplate Power Rating (kW) and Energy Storage Nameplate Energy Capacity (kWh) .

All kW and kWh nameplate capacity values provided here must correspond with the required supporting documentation (i.e., the facility’s customer contract and/or interconnection agreement documentation) and should not be rounded.

48(e) Applicant User Guide 22 Low-Income Communities Bonus Credit Program

Complete the Facility Usage section by selecting the applicable Customer/Off-taker Type, Ownership Model, and Point of Interconnection .

Customer/Off-taker Type has conditional response options determined by the category and application option selected. For details on category and application option requirements, reference the Treasury Regulations and Revenue Procedure 2024-19. Depending on category and application option selected, you may be able to select from: Single Family Residential, Multifamily Residential, Nonresidential, Customers/Off-takers of a community solar/wind facility, and Other.

Under Ownership Model you will select either:

• The applicant is the owner of the energy facility and will not have contracts or subscriptions with separate customers/offtakers (For example, a building owner as the applicant, installing and owning a solar project directly instead of entering into a third party PPA or solar lease); or

• The applicant is the owner of the energy facility and will have contracts or subscriptions with separate customers/offtakers (Examples would include applicants entering into contractual relationships with customers/offtakers using PPAs and leases, and community solar/wind projects where the applicant has a contractual relationship with subscribers).

Point of Interconnection has conditional response options determined by the category and application option selected. Depending on category and application option selected, you may be able to select from: Behind the Meter, Front of the Meter, or Off-Grid . For definitions of Behind the Meter, Front of the Meter and Off-Grid, reference the Treasury Regulations and Revenue Procedure 2024-19.

48(e) Applicant User Guide 23 Low-Income Communities Bonus Credit Program

If you select an application option with Additional Selection Criteria, you will be prompted to answer an additional question. Select all ownership or geographic Additional Selection Criteria that apply to your energy facility. For additional information on Additional Selection Criteria, reference the Treasury Regulations.

Once all required fields have been completed, select Next to continue the application process.

Complete the Application Documentation section by uploading all required documents. Please see an image of the Application Documentation section on the next page. Select the Upload Files button to upload any documentation. Please ensure your documentation files include the document type in the file name (e.g., Interconnection Agreement- CompanyName-ProjectName.pdf). Allowable document types and file size restrictions can be found in the File Type and File Size Requirements section of this guide.

Required documents are denoted with a red asterisk ( ***** ).

Each category and application option has unique documentation requirements. For more information on required documentation for each category and application option, reference the Treasury Regulations and Revenue Procedure 2024-19.

If there are other supporting documents you would like to provide our review team, please use the Upload Ad Hoc Documentation option.

Once you have uploaded all required documents, select Next to proceed. Select Previous to return to the Application Details page.

48(e) Applicant User Guide 24 Low-Income Communities Bonus Credit Program

48(e) Applicant User Guide 25 Low-Income Communities Bonus Credit Program

Review your application for accuracy prior to submission. On the application review screen, you will be able to view your unique Control Number, Category, Application Option, Application Status, and Application Stage.

The chevron will display your application’s status as it moves through the review process.

Select the Application for Allocation tab to review your application details. Select the pencil icon ( ) to edit any information, if necessary.

Select the Organization Details tab to review your organization information (note: organization details are prepopulated based on the organization information provided by the applicant at registration).

Select Requirements to view and respond to any requests for additional information from our review team. See Request for Additional Information section for more information on Requirements.

Select Notifications & Tasks to view any communications related to this application. See Notifications section for more information on communications you may receive.

48(e) Applicant User Guide 26 Low-Income Communities Bonus Credit Program

Once you have reviewed and confirmed all application details, select Submit Application, and follow the prompt to confirm application submission.

48(e) Applicant User Guide 27 Low-Income Communities Bonus Credit Program

Review and attest under penalty of perjury all Application Attestations ( note : all attestation checkboxes must be checked to proceed). Select Next to continue. You will receive confirmation that your application was submitted successfully, select Next to continue. For more information on required attestations for each category and application option, reference the Revenue Procedure 2024-19.

48(e) Applicant User Guide 28 Low-Income Communities Bonus Credit Program

To withdraw an application, navigate to the My Applications page. Filter as needed to locate your recently submitted application. You can search by Control Number or Project Name or sort by Application Date.

If you want to withdraw your application for any reason, select the Control Number of the application to access the application details page. Select the Withdraw Application tab, and then select Next and follow the prompts to confirm your withdrawal. Once an application is withdrawn, it will no longer be considered and you will be required to submit a new application for your qualified energy facility, if necessary. You can view all previously withdrawn applications on the My Applications page.

Applications may only be withdrawn when the allocation status is “In Progress,” “Under Review,” or “Submitted.” Applications in all other statuses cannot be withdrawn.

48(e) Applicant User Guide 29 Low-Income Communities Bonus Credit Program

To forfeit a previously awarded allocation of Capacity Limitation, navigate to the My Applications page. Filter as needed to locate your approved allocation. You can search for the allocation by Control Number or Project Name or sort by Application Date.

Navigate to the Forfeit Allocation tab and select the Forfeit Allocation button and follow the prompts. Once an allocation is forfeited, you will not be able to complete the placed in service submission or later attempt to claim the increase to the investment credit under section 48. This action cannot be undone . You will be able to view previously forfeited allocations on the My Applications page.

Only applications with a status of “Allocation Approved” and that have not yet submitted the facility’s placed in service information for review can forfeit an allocation of Capacity Limitation. If you have already completed the Placed in Service submission, you cannot forfeit your allocation through the Applicant Portal.

48(e) Applicant User Guide 30 Low-Income Communities Bonus Credit Program

When your Application for Allocation has been reviewed by DOE and a capacity allocation has been approved by the IRS, your application status will update to Allocation Approved . You will receive a portal notification and an official IRS letter that your Application for Allocation has been approved.

Once you have an approved allocation and your energy facility has been placed in service, you can begin the second step, Placed in Service .

Navigate to My Applications and select the Control Number of the application for the facility which has been placed in service and for which you are submitting placed in service information.

48(e) Applicant User Guide 31 Low-Income Communities Bonus Credit Program

Review your Application for Allocation details and then select the Placed in Service button.

If there have been changes to the qualified facility nameplate capacity or changes to the energy storage nameplate capacity (for storage built in connection with the facility), select Yes and enter your updated energy facility details. If there have been no changes to capacity, select No to provide required documentation.

Only certain non-material changes are allowed at the placed in service stage. For additional information on allowable non-material changes, reference the Treasury Regulations and Revenue Procedure 2024-19.

Select Next to continue to the next step of the reporting process.

48(e) Applicant User Guide 32 Low-Income Communities Bonus Credit Program

Complete the Facility Technology Details section by identifying the Technology Type, Energy Storage, and Facility Size . You must complete all required fields.

If you select Solar Energy Facility you are required to provide both Qualified Facility Nameplate Capacity (kW AC) and Qualified Facility Nameplate Capacity (kW DC) .

If you select Wind Energy Facility you are required to provide only Qualified Facility Nameplate Capacity (kW AC) .

If you identify that energy storage has been installed in connection with your energy facility you are required to provide both Energy Storage Nameplate Power Rating (kW) and Energy Storage Nameplate Energy Capacity (kWh) .

Select Previous to return to the previous page. Select Next to continue to required documentation.

48(e) Applicant User Guide 33 Low-Income Communities Bonus Credit Program

Complete the Placed in Service Documentation section by entering your energy facility’s Placed in Service Date and uploading all required documents. Select the Upload Files button to upload any documentation. Please ensure your documentation files include the document type in the file name (e.g., PTOLetterCompanyName-ProjectName.pdf).

Required documents are denoted with a red asterisk ( ***** ).

Some facility categories have unique documentation requirements. For more information on required Placed in Service documentation, reference the Treasury Regulations and Revenue Procedure 2024-19.

If there are other supporting documents you would like to provide our review team, please use the Upload Ad Hoc Documentation option.

Once you have uploaded all required documents, select Next to proceed. Select Previous to return to the Technology Capacity Changes page.

48(e) Applicant User Guide 34 Low-Income Communities Bonus Credit Program

Review the information provided at the placed in service stage for accuracy prior to submission. On the application review screen, you will be able to view your unique Control Number, Category, Application Option, and Application Status.

The chevron will display your submission’s status as it moves through the review process.

Select the Placed in Service tab to review your submission details. Select the pencil icon ( ) to edit any information, if necessary.

Select Requirements to view and respond to any requests for additional information from our review team. See Request for Additional Information section for more information on Requirements.

Select Notifications & Tasks to view any communications related to this submission. See the Notifications section for more information on communications you may receive.

48(e) Applicant User Guide 35 Low-Income Communities Bonus Credit Program

Once you have reviewed and confirmed all details, review all Attestations (note: all attestation checkboxes must be checked to proceed). Select Submit to continue. For more information on required attestations for Placed in Service, reference the Revenue Procedure 2024-19.

You will receive confirmation that your placed in service information was submitted successfully. Select Next to continue.

48(e) Applicant User Guide 36 Low-Income Communities Bonus Credit Program

During the review process for both the Application for Allocation (Step 1) and placed in service (Step 2) stages, our review team may request additional information to make a recommendation on your application.

If you receive a request for additional information, you will receive an email from LICBonusSupport@hq.doe. gov notifying you that you have a new notification in the Applicant Portal.

Once you have logged into the Applicant Portal, select Notifications and locate the notification from our team by using the Search this list … feature to search the control number noted in the email you received.

Select the Subject to review your notification.

48(e) Applicant User Guide 37 Low-Income Communities Bonus Credit Program

Review the notification and follow the instructions to respond to the request for additional information.

Select the application Control Number identified on the notification or locate the Control Number on the My Applications tab to open your application.

48(e) Applicant User Guide 38 Low-Income Communities Bonus Credit Program

In the application record, select Requirements to view the request for additional information.

Select the Requirement Name hyperlink to view and respond to the request.

Important: Any application with a pending request for additional information will be in the “Suspended” status. Requests for additional information require a response within 12 business days, as indicated in the Due Date column . If no response is received, your Application for Allocation may be withdrawn and no longer considered for review.

48(e) Applicant User Guide 39 Low-Income Communities Bonus Credit Program

Review the Requirements outlined by our review team under Requirements Details and submit any additional information requested no later than the due date provided, or your application will be withdrawn.

Upload the requested document in the main Upload Files component.

Enter any relevant comments related to the document or request for additional information in the provided text box. To submit additional attachments, select Upload Files at the bottom of the page and choose the file you wish to attach.

Select Submit to complete the request for additional information. Once you have submitted your documentation and responded to all requests for additional information, your application status will update to Under Review .

48(e) Applicant User Guide 40 Low-Income Communities Bonus Credit Program

To export a list view of all applications, navigate to My Applications and select the Download All Applications button on the right-hand side. This will automatically download an .xlsx file of all existing applications.

Once downloaded, the file will open in Excel. To sort and filter in Excel, select and highlight columns A through K. Under the Home tab on the main menu, select Merge & Center to unmerge all cells. Then, select the header row (e.g., Credit Application, Project Name). Under the Data tab on the main menu, select Filter . Then, select the drop-down to sort and filter by column as needed.

48(e) Applicant User Guide 41 Low-Income Communities Bonus Credit Program

If you receive any communications from our review team, you will receive an email alerting you that you have a new notification in the Applicant Portal.

No taxpayer information will be communicated via email. You are required to log into the Applicant Portal to view notifications related to your applications, including official IRS award or denial letters.

If you have a notification, you will receive an email from LICBonusSupport@hq.doe.gov. You must then log into the Applicant Portal to securely view your notification.

Important: Add LICBonusSupport@hq.doe.gov to your safe senders list and check your junk email folder.

Navigate to the Notifications tab in the Applicant Portal to view your notification.

48(e) Applicant User Guide 42 Low-Income Communities Bonus Credit Program

You may receive notifications throughout the application process for the following:

• Application for Allocation Submitted

• Application is Under Review

• Application for Allocation Approved

• Application for Allocation Not Approved

• Placed in Service Information Submitted

• Placed in Service Eligibility Notification

• Additional Information Requested

• Reminder: Additional Information Requested

• Application Withdrawn for Unresponsiveness to Request for Additional Information

• Application Withdrawn

All notifications can be viewed on the Notifications page or under the Notifications & Task tab of an individual application.

48(e) Applicant User Guide 43 Low-Income Communities Bonus Credit Program

Please follow these steps carefully to access your official Application for Allocation determination letter from the IRS and understand the reason your application was rejected.

• Upon receiving a notification in the Applicant Portal indicating that your Application for Allocation has been approved or not been approved, please click on the notification.

• Inside the notification, there are instructions on how to access your official determination letter from the IRS.

  • For a convenient route to your Application for Allocation:

° ^{Click on the Related to control number hyperlink at the top of the notification.}

° ^{Alternatively, you may access it through the Organization Applications Tab on the main top menu.}

• Once within the Application for Allocation, navigate to the Application for Allocation tab.

  • Locate the Reason for Rejection field, on the right side of the screen. It will provide the reason why your application was not approved.

• Navigate to the Attachments tab and select it to view your official determination letter.

  • Within the attachments, please select the file named Allocation Approved or Allocation Denial Letter .

48(e) Applicant User Guide 44 Low-Income Communities Bonus Credit Program

Throughout the application and review process, your Application for Allocation (Step 1) and placed in service (Step 2) will move through the following statuses:

• In Progress - Your Application for Allocation or placed in service information has not yet been submitted for review.

• Submitted - Your Application for Allocation or placed in service has been submitted for review.

• Under Review - Your Application for Allocation or placed in service has been assigned to the DOE Review Team for review.

• Suspended - Our review team has requested additional information regarding your application. Navigate to the Requirements tab to view our team’s request.

• Reviewed - Your application has been reviewed and is pending a final decision from IRS.

• Allocation Approved - IRS has approved your request for an allocation of Capacity Limitation.

• Allocation Denied - IRS has denied your request for an allocation of Capacity Limitation.

• Awarded - IRS has awarded an allocation of Capacity Limitation following review of your placed in service information.

• Not Awarded - IRS has not awarded an allocation of Capacity Limitation following review of your placed in service information.

• Transfer Complete - Your allocation has been successfully transferred.

• Withdrawn - Your Application for Allocation has been withdrawn and will no longer be considered for review.

• Allocation Forfeited - Your allocation has been forfeited.

48(e) Applicant User Guide 45 Low-Income Communities Bonus Credit Program

You can upload the following file types (up to 2GB) in the Applicant Portal when attaching required or ad hoc documentation:

48(e) Applicant User Guide 46 Low-Income Communities Bonus Credit Program

The Applicant Portal contains several disclosures and notices related privacy and security of the information captured in the Applicant Portal.

Prior to logging into the Applicant Portal you are provided general information related to how DOE will protect your privacy in accordance with the IRS’s federal tax information (FTI) protection standards under Internal Revenue Service Code Section 6103 and other federal laws and regulations. For more information on the way DOE protects your information, review our privacy policy.

When you register as a new user in the Applicant Portal, you will be prompted to read and agree to the Section 48(e) Tax Credit Program Privacy Act and Paperwork Reduction Act Notice . You must acknowledge the Privacy Notice to submit applications via the Applicant Portal.

48(e) Applicant User Guide 47 Low-Income Communities Bonus Credit Program

Each time you log into the Applicant Portal you will be prompted to review the Controlled Unclassified Information (CUI) Notice . This notice outlines relevant violations and regulations related to the protection of information stored in the Applicant Portal.

Select the Ok in the lower right-hand corner to proceed to the Applicant Portal.

Each page of the Applicant Portal will display relevant classification markings including the Controlled Unclassified Information/Specified Tax (CUI//SP-TAX) marking. You will also be able to reference the Office of Management and Budget (OMB) Control Number: 1545-2308.

48(e) Applicant User Guide 48 Low-Income Communities Bonus Credit Program

Publication 6058 (Rev. 3-2025) Catalog Number 95548N Department of Treasury Internal Revenue Service www.irs.gov