Original educational guides from GreenFile Advisory, plus the IRS and Treasury primary sources every position links back to. Free to download and share with your board, your EPC, or your finance committee.
Filing note: If your organization extended its 2025 Form 990-T, the elective pay election has to be made by the extended due date. More in Insights.
Three guides on the Investment Tax Credit, the direct pay filing process, and the provisions that raise the rate or, on a larger project, can take the payment away. Updated September 2026 for the 2025 tax law.
How tax-exempt owners get the credit paid in cash, what property still qualifies after the 2025 law, who counts as an applicable entity, how grants and bond financing actually affect the number, and the calendar that governs all of it.
Download PDFPre-filing registration step by step, what the return has to carry including Form 7220, the domestic content condition on larger projects, recapture and record retention, and a 16-point filing checklist.
Download PDFEnergy community, domestic content and low-income communities provisions, how they stack and where they do not, three worked scenarios, and why domestic content is a payment condition rather than upside on a project of 1 MW AC or more.
Download PDFWhat the credit pays in your state, the grants and programs worth applying for, who actually qualifies for them, and how each one lands on the credit.
Massachusetts, Texas, California, Florida, Arizona and Hawaii, with more in the queue
SMART, net metering and the DOER grants, and what each does to the federal credit
Every claim on this site links back to a primary source. Start here to verify anything yourself.
Pre-filing registration portal for direct pay elections
Filing instructions for exempt organization business income tax return
Interactive mapping tool for Energy Community bonus eligibility
Capacity allocation program details and application guidance
The IRS hub for direct pay: who qualifies, eligible credits, and how the election works
IRS answers on eligibility, registration, timing, and payment mechanics
The resources are free. When you're ready to file, we handle the registration, preparation, and filing end to end.
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