Elective pay ยท Filing dates
Elective pay filing dates for governments, schools and nonprofits
A government, school district or tax-exempt owner of a solar, storage or EV charging project can claim the federal credit as a direct payment from the IRS. The claim has to be on a return filed on time, after an IRS registration. Here are the dates by tax year.
The rule behind the dates
For a government or other entity that does not otherwise file a federal return, the elective pay return is due on the 15th day of the 5th month after its tax year ends, with a 6-month extension available. A tax-exempt organization that files Form 990-T has the same due date. When the date falls on a weekend, it moves to the next business day.
For tax years beginning in 2024 or later, the extension is not automatic for governments: request it on Form 8868 by the original due date. The return claiming elective pay must be filed by its due date, including any extension. A late return cannot claim it.
Dates by tax year
| Tax year | Return due | With Form 8868 extension | Register by (120 days before the date you file against) |
|---|---|---|---|
| Calendar 2025 | May 15, 2026 (passed) | November 16, 2026 | July 19, 2026 for the extended date (passed) |
| July 2025 to June 2026 | November 16, 2026 | May 17, 2027 | July 19, 2026 (passed) or January 17, 2027 |
| Calendar 2026 | May 17, 2027 | November 15, 2027 | January 17, 2027 or July 18, 2027 |
| July 2026 to June 2027 | November 15, 2027 | May 15, 2028 | July 18, 2027 or January 16, 2028 |
| Calendar 2027 | May 15, 2028 | November 15, 2028 | January 16, 2028 or July 18, 2028 |
Dates already moved for weekends. The extended dates assume Form 8868 was filed by the original due date. Confirm every date with your tax preparer.
Registration first
Before filing, the owner registers each project with the IRS through its online pre-filing registration tool and gets a registration number for each credit property. The IRS asks for registration at least 120 days before the due date, including extensions, of the return that claims the credit. Register after the project is placed in service. The IRS usually opens registration for a new tax year in that year's first quarter.
Credits that have ended or are ending
The law signed on July 4, 2025 ended or narrowed several credits that public and nonprofit owners used:
- EV charging (section 30C): no credit for property placed in service after June 30, 2026. Chargers placed in service on or before that date can still be claimed on that year's return.
- Clean vehicles (sections 30D and 45W): no credit for vehicles acquired after September 30, 2025.
- Wind and solar (sections 45Y and 48E): no credit for facilities placed in service after December 31, 2027, unless construction began on or before July 4, 2026. IRS Notice 2025-42 sets the test for when construction begins.
What to have ready for your preparer
- The date each project was placed in service, with the document that shows it, such as a utility permission-to-operate letter or a commissioning report
- Invoices and contracts showing the project's cost
- Grants or forgivable loans that paid for any part of the project
- Your tax year and your EIN
- Any prevailing wage and apprenticeship records, for larger projects
- Who in your organization will sign the return
A licensed tax preparer decides whether a project qualifies, figures the credit, and prepares and signs the return. How Celsari helps with the rest.
This guide explains IRS dates in plain language. It is not tax advice.
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