Christianson PLLP

Certified Public Accountants and Consultants

Home Tax and Funding Incentives Action Required: IRS Pre-Registration if Monetizing the 45Z Tax Credit 

Action Required: IRS Pre-Registration if Monetizing the 45Z Tax Credit 

If you plan to receive direct pay or sell your 45Z tax credit, you must first register for a Clean Energy Account with the IRS. Review the steps below to find the information you need to begin this process. 

Set Up Your Clean Energy Account 

Create your account now to avoid delays

Submit Your Registration Package 

Currently required information for 45Z:  

  • Taxpayer details 
  • Facility location information, including geographical coordinates 
  • 637 registration number for 45Z 

Important notes:  

  • Submit registration at least 120 days before filing your tax return. 
  • Registration cannot be submitted until the start of your tax year. 
  • Registration number must appear on:  
  • Your originally filed tax return 
  • Buyer’s originally filed tax return 

Please Note, the IRS may update requirements at any time (User Guide currently shows a placeholder for 45Z).