A DEDUX TAX SERVICES PRACTICE

IRS Direct Pay Elections for Tax-Exempt Organizations

Expert filing and compliance guidance for Section 6417 direct pay elections, helping eligible entities claim the clean energy tax credits they've earned

Direct Pay for Clean Energy Credits

The Inflation Reduction Act introduced Section 6417, allowing tax-exempt entities to receive direct payments from the IRS for clean energy tax credits — credits they previously couldn't use because they don't have federal tax liability.

GreenFile Advisory helps these organizations navigate the filing process, from initial registration to 990-T preparation, so they can access the incentives they're entitled to. We focus exclusively on the filing and compliance side, ensuring your direct pay election is handled accurately and on time.

Direct IRS Payments

Credits paid directly to your organization — no tax liability needed

990-T Filing Required

Elections made on Form 990-T with proper schedules and registration

Pre-Filing Registration

IRS Energy Credits Online portal registration required before claiming

Organizations That Qualify for Direct Pay

State & Local Governments
Tax-Exempt Hospitals & Healthcare
Colleges & Universities
Religious Organizations
Public Housing Authorities
Rural Electric Cooperatives
Tribal Governments & Enterprises
501(c)(3) Nonprofits

End-to-End Filing & Compliance Support

Pre-Filing Registration

We guide you through IRS pre-filing registration on the IRS Energy Credits Online portal, ensuring your organization is properly set up before you file.

990-T Preparation & Filing

We prepare and file your Form 990-T with the required elections and schedules to claim your direct pay credits accurately and on time.

Compliance & Documentation

We help you maintain proper records, meet reporting deadlines, and stay compliant with IRS requirements for ongoing direct pay elections.

How GreenFile Advisory Works

1

Eligibility Confirmation

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We review your organization's structure and clean energy investments to confirm Section 6417 eligibility and identify which credits apply to your situation.

2

Portal Registration

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We handle your pre-filing registration on the IRS Energy Credits Online portal, obtaining the required registration numbers for each eligible property.

3

Return Preparation

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We prepare your Form 990-T with proper elections and credit schedules, ensuring every line item is accurate and fully supported.

4

Filing & Follow-Up

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We file on your behalf and monitor for any IRS correspondence or follow-up needed, keeping you informed every step of the way.

Ready to Claim Your Clean Energy Credits?

If your organization has invested in renewable energy, you may be entitled to direct payments from the IRS. Let us handle the filing.

Schedule a Consultation