Before you file
IRS pre-filing registration, step by step
No registration number, no transfer. Every property or facility needs its own number before the return that makes the election, and the IRS asks for at least 120 days.
Verified · page reviewed 11 Oct 2026
Why it matters
A seller that does not obtain a registration number for a property, and report it on its return, cannot make a transfer election for that property’s credit[1]. The election must be on the original return, and there is no late-election relief[2], so a missed registration usually means the credit cannot be sold for that year.
The rules
- One number per property. You need a registration number for each eligible credit property (each facility or each item of investment-credit property) whose credit you plan to transfer[1].
- Before the election. You must complete registration and receive the number before filing the return that makes the election[1].
- Valid for one tax year. A number covers the tax year in which the credit is determined. For later years, such as the second year of a production credit, you must renew it[1].
- Not an approval. Receiving a number does not, by itself, mean the credit qualifies or can be transferred[1].
When to register
The IRS says you should generally register after the property or facility is placed in service, but no earlier than the start of the tax year in which you earn the credit, and at least 120 days before the due date (including extensions) of the return on which you report the credits[3].
If your extended due date is 60 days away or less and you have no number, or your package was submitted more than 90 days ago and its status has not changed for 30 days, the IRS asks you to contact it through your clean energy account[3].
How to register
- An authorized representative of the business creates an Energy Credits Online (ECO) account through the IRS business tax account[3].
- Submit a registration package. The regulations list what it must contain, including the taxpayer’s identifying details, its tax year, the type of annual return it files, the credits it intends to transfer and each property it will use to determine them, with property-specific information[1].
- The IRS reviews the package and issues a separate registration number for each property for which it received enough verifiable information[1].
- Put the number on the return that makes the election, and give it to the buyer: it appears on the transfer election statement[2].
Common mistakes
- Registering one number for a portfolio. Each property needs its own[1].
- Forgetting the renewal for year two onward of a production credit[1].
- Registering too early. Before the property is placed in service is generally too early[3].
- Assuming a buyer can register for you. The registration is the seller’s (the eligible taxpayer’s) obligation[1].
Frequently asked questions
Can a seller transfer its registration number to a buyer?
No. The number is the seller’s and identifies the seller’s property. It is reported on the seller’s return and on the transfer election statement; the buyer uses it on its own return for that credit[2][1].
Is registration different for partnerships?
A partnership or S corporation registers and makes the election itself; its partners or shareholders do not[4].