Solar placed in service in 2026? Your direct pay return is due May 17, 2027.
For calendar-year organizations. Different year end? The calculator gives your date.
Churches, schools, nonprofits and local governments that own their solar are paid the clean energy credit in cash by the IRS under Section 6417 elective pay, but only if the system is registered with the IRS first and the election is made on a return filed on time. Form 990-T is due the 15th day of the fifth month after the organization's year end. For a calendar year, that's May 15, 2027, a Saturday, so Monday, May 17. GreenFile handles the IRS registration and the full Form 990-T package.
Dates shown are for most tax-exempt organizations filing Form 990-T. State and local governments and 401(a) trusts follow different rules. Sources: IRS registration guidance, IRS elective pay FAQ, Form 990-T instructions. Reviewed November 2026 by Andrew Nlemadim, MBA, EA.
Let's find your dates
Two questions and you'll see your return date and registration target. Then tell us where to send them.
What has to happen before May 17, 2027
For a calendar-year church, school or nonprofit with solar placed in service anytime in 2026. The registration step is the one with a queue, and it's the one most often started late.
Confirm ownership and dates
Who holds title, when construction began, and the placed in service date. Systems under a lease or power purchase agreement belong to the owner's credit.
Register with the IRS
Pre-filing registration on IRS Energy Credits Online, one number per property. The IRS recommends at least 120 days before the due date, and in our experience numbers come back in 30 to 100 days.
File Form 990-T
With Forms 3468 and 3800 carrying the election and the registration number. Or file Form 8868 by then to extend six months, to November 15, 2027.
Get paid
The IRS says timely filers can expect payment within about 45 days of the due date. Filing early doesn't move the payment ahead of the due date.
Before you register
When is the direct pay return due for 2026 solar?
Form 990-T is due the 15th day of the fifth month after the organization's year end. For a calendar-year tax-exempt organization claiming the Section 48E credit through Section 6417 direct pay, that's May 15, 2027, a Saturday, so the return is due Monday, May 17, 2027. A June 30 year end files by November 15, 2027 for a system placed in service from July 2026 through June 2027. Form 8868 extends either date six months.
How long does IRS registration take?
The IRS recommends submitting at least 120 days before the due date, including extensions, and it can't happen until the system is placed in service. In our experience registration numbers have come back in 30 to 100 days. The registration number has to be on the return, so a late registration can push the whole filing.
What happens if we miss the deadline?
The election can only be made on an original return filed on time, extensions included. A late return generally loses the payment for that year, and a first-time election can't be made on an amended return.
When does the IRS pay?
The IRS says timely filers can expect payment within about 45 days of the due date, not the filing date. For a 2026 system on a calendar year, plan for early summer 2027.
We've never filed a tax return. Does this apply to us?
Yes. Churches are exempt from filing Form 990, but to claim direct pay they file Form 990-T for the year the system is placed in service, and the election is made on that return.
What does GreenFile handle?
Eligibility and ownership review, eligible basis, IRS registration, Form 990-T with Forms 3468 and 3800, bonus credit documentation, and the records file. We don't sell, build or finance solar projects.
January 15 comes fast. Tell us when your system went in and your year end, and we'll send back your dates and what the IRS needs before you register.
Find my datesMore detail: how a church claims the solar tax credit, how to register a solar project with the IRS, and how a 501(c)(3) gets paid.