Clean energy refunds
Your solar, storage or EV charging project may be owed a refund
Tax-exempt and government owners of qualifying clean energy projects can claim the federal tax credit as a direct payment, called elective pay. Celsari finds the projects, organizes the paperwork and works alongside a licensed tax preparer who determines the credit, prepares the return and signs it.
What elective pay is
A municipality, school district, church or nonprofit pays no federal income tax, so a tax credit would normally be worth nothing to it. Elective pay changes that. The IRS treats the credit as a payment of tax, so the owner receives its value as a refund, even with no tax owed.
The owner makes the election on its own tax return, which for tax-exempt organizations is Form 990-T, and it must register with the IRS before filing. The numbers the IRS issues at registration go on the return. The IRS recommends registering at least 120 days before the planned filing date.
Sources: IRS, Elective pay and transferability; KPMG summary of the IRS registration guidance.
Does your project fit?
The credit for many smaller projects is 30% of eligible cost, with a higher rate in some places. A preparer determines the actual amount, and we do not estimate a refund before one has reviewed the project.
Under the statute, solar and storage facilities with under 1 megawatt of capacity qualify for the 30% rate without the prevailing wage and apprenticeship rules, and projects in an energy community get 10 more percentage points. Solar and wind placed in service after 2027 generally lose the credit unless construction began by July 4, 2026. See 26 U.S.C. 48E.
Usually a good fit
- You own the system. A developer-owned system under a power-purchase agreement is a different case.
- It is solar, battery storage, or EV chargers placed in service by June 30, 2026 (26 U.S.C. 30C).
- It was placed in service in 2025 or 2026, or is under construction.
- You have not yet claimed the credit.
Needs a closer look
- Projects paid for in part with grants.
- Buyouts of an existing power-purchase agreement.
- Systems of 1 megawatt or more, and energy-savings contracts where ownership is unclear.
How it works
Project review
We look at what you built, when it was placed in service, who owns it and what your tax year is.
Documents
We gather the invoices, ownership records and installer paperwork the preparer will need, and keep the calendar.
Registration
We walk your staff through the IRS pre-filing registration. Your officials register in your own IRS account.
Preparer files
A licensed tax preparer determines the credit and prepares, signs and e-files the return. The refund comes to you.
Filing dates
The due date for Form 990-T is the 15th day of the fifth month after the owner’s tax year ends, and Form 8868 adds six months. Dates that fall on a weekend move to the next business day.
| Owner’s tax year | Project placed in service | Return due | With Form 8868 extension |
|---|---|---|---|
| July to June | July 2025 to June 2026 | Nov 16, 2026 | May 17, 2027 |
| July to June | July 2026 to June 2027 | Nov 15, 2027 | May 15, 2028 |
| Calendar year | 2026 | May 17, 2027 | Nov 15, 2027 |
| Calendar year | 2025 | Passed (May 15, 2026) unless an extension was filed; then Nov 16, 2026 | Not applicable |
A government that has never filed a return can choose its tax year on its first Form 990-T. Which year to choose, and whether relief applies if a date was missed (see Rev. Proc. 2024-39 and IR-2024-267), is a question for your preparer. These dates are for planning; confirm yours with your preparer.
Who does what
| Celsari | Your licensed tax preparer | Your organization |
|---|---|---|
| Finds and reviews the project. Gathers and organizes documents. Tracks dates and reminds you. Explains the registration steps. | Decides whether the project qualifies and what the credit is. Prepares, signs and e-files Form 990-T and the related forms. Answers IRS notices. | Owns the IRS account and registration. Signs the return and the e-file authorization. Receives the refund. |
We do not compute the credit, fill in or review the forms, or log in to your IRS account, and we do not quote a refund amount before a preparer has the file.
For tax preparers
If you are an enrolled agent or CPA who files Form 990-T, we send you complete, organized files and you do the work only you can do. You prepare, sign and e-file under your own credentials, and you decide what qualifies.
Municipalities and nonprofits often struggle to find a preparer who files elective-pay returns. We are looking for preparers for the 2027 filing season, including some who already file Form 990-T and want to learn the elective-pay forms.
What you can expect from us
- A complete file before you start: project facts, ownership, in-service dates, tax year and documents.
- A short written acknowledgment from the client naming you as their preparer.
- Fee and engagement terms agreed in writing before we send you a file.
- You stay in control. You decide what qualifies, and you can decline any project.
Questions we hear
Do you prepare the return?
No. A licensed tax preparer prepares, signs and files it. We organize the project and the documents so the preparer can do that quickly.
How much will we get?
A preparer determines that, from your actual costs, ownership and facts. We do not estimate a refund before a preparer has reviewed the project.
What does it cost?
We explain our fee in writing before any work begins, and it is tied to the refund you actually receive. There is nothing to pay up front for the project review.
Our project was partly paid for with a grant. Can we still claim?
Possibly. Grants can affect the amount, so these projects get a closer look from the preparer before anyone promises anything.
We already have a preparer. Can we keep them?
Yes. If your preparer files Form 990-T and is comfortable with the elective-pay forms, we can organize the project and documents for them. If not, we can introduce you to one.
Is this tax advice?
No. Tax advice comes from your licensed preparer. We organize and manage the work.
Built something and not sure it qualifies?
Tell us what you built and when it went into service. We will tell you what to expect and whether it is worth a preparer’s time. There is no obligation.