Need help before filing? Visit our Pre-Filing Guide for step-by-step instructions and tips. You can also check our FAQ page for common questions.

When you're ready to file, review the full documentation at our Filing Resources Center. If you need technical help, our Support Team is here to assist.

Got questions about tax credits or documentation? Attend the next session using this IRS Office Hours link. Recordings and Q&A summaries are available here.

Filing for Elective Pay is a two-step process after the eligible technology is placed into service.

1. Pre-filing registration: Notify the IRS of the intent to claim credits. The IRS will review submitted information and return any questions. While the IRS does not set a specific deadline, it recommends completing this step approximately 120 days before the filing deadline.

2. File an annual tax return: Complete Form 990-T and any other applicable forms. The filing deadline is the 15th day of the fifth month after the end of the entity’s tax year. For example, for districts with a fiscal year ending June 30, the filing deadline is November 15. You will need the registration

Need help before filing? Visit our Pre-Filing Guide for step-by-step instructions and tips. You can also check our FAQ page for common questions.

When you're ready to file, review the full documentation at our Filing Resources Center. If you need technical help, our Support Team is here to assist.

Got questions about tax credits or documentation? Attend the next session using this IRS Office Hours link. Recordings and Q&A summaries are available here.

Useful Federal Resources

Both the Department of Energy’s Office of Energy Efficiency & Renewable Energy and Efficient and Healthy Schools Campaign have curated resources on how districts and schools can leverage a combination of sources to fund energy-efficiency upgrades, including federal and state resources, internal financing, debt financing, leasing arrangements, and energy service performance contracts among others.

In a recent blog, we laid our 23 levers for climate action in K-12 education for 2023. They are organized into three areas: governance and leadership; buildings and grounds; and teaching and learning. Click through using the image above to discover a building block that’s within reach in your state or district!