More IRS Office Hours Available Through January 2027!

The “One Big Beautiful Bill” (OB3) rapidly phases out the Investment Tax Credit (ITC). If you’re concerned about the future of the ITC, the best thing you can do is start your nonprofit solar project now, while you can still significantly lower your costs.

It’s especially critical to start your project now to meet the July 4 deadline!

• If you begin construction on your project on or before July 4, 2026, you can safe harbor the ITC for 4+ years.
• If you begin construction after July 4, 2026, your project must be placed in service by December 31, 2027.
• In either case, your project will be subject to the Foreign Entity of Concern (FEOC) provisions.

For details on FEOC and beginning of construction:

• See our FEOC article and webinar.
• See our beginning of construction article and webinar.

CollectiveSun can help you get going; don’t hesitate to reach out to us. And you can also get help from the IRS during their office hours.

For nonprofits to take advantage of the ITC via direct pay, also known as elective pay, they must complete the pre-filing registration process. The IRS is once again offering office hours over Microsoft Teams to help entities with the pre-filing registration process on the Pre-filing Registration Tool. Representatives from the IRS will be available to answer your pre-filing registration questions. 

Registration for the new office hours is now open. IRS office hours are designed to provide general assistance with the pre-filing registration process. Think of this as your chance to get insightful tips from the pros. They are exceptionally knowledgeable, customer service-oriented, and genuinely helpful. If you’re stuck, they’ll point you in the right direction! 

If you’re passionate about clean energy and need a bit of assistance navigating the pre-filing registration process, this is your chance to dive deep, ask questions, and connect with IRS experts who are ready to guide you through the process.

The sessions are designed to provide general assistance with the pre-filing registration process, not to give tax advice or specific policy interpretations. Don’t miss this unique opportunity — register now!

Why Should You Register?

Learn from your peers!

• Not sure what questions to ask? No problem! You can be an observer and learn from the questions of other attendees.
• This is your chance to learn alongside like-minded individuals, share experiences, and gather valuable insights.

Get expert help!

• IRS representatives will be on hand via Microsoft Teams to answer all your burning questions about the IRA/CHIPS Pre-filing Registration Tool.
• Whether you’re an industry pro or just curious to learn more, this is your opportunity to gain a deeper understanding of the filing process and the benefits available.

Secure Your Spot — It’s Easy!

By participating in these office hours, you can get direct assistance from IRS representatives who are ready to answer any questions regarding the pre-filing registration. Important: You must register in advance to participate in these office hours. If you’re interested, be sure to secure your spot as soon as possible by registering through the links provided below.

We highly recommend taking advantage of this great opportunity! If you have any questions, we are always here to support you. Let’s connect!

More IRS resources

• Video: How to complete Form 990-T for elective payment election
• Video: Pre-filing Registration Tool Overview
• Pre-Filing Registration Tool — User Guide and Instructions, Publication 5884 (PDF)
• Clean Energy Authorization Permission Management User Guide, Publication 5902 (PDF)
• Elective pay and transferability frequently asked questions

Disclaimer: This information does not constitute legal or tax advice and should not be relied upon for any purpose. Please consult your legal counsel and tax advisor.