The Inflation Reduction Act changed a wide range of tax laws and provided funds to improve our services and technology to make tax filing easier for you.
Since the Inflation Reduction Act is a 10-year plan, the changes won't happen immediately. We're working to implement the law as quickly as we can.
Latest updates
We'll share news on the latest developments here, so check back for updates.
Tax years 2023 and 2024 reporting relief: Forms 8835, Renewable Electricity Production Credit, and 3468, Investment Credit
Under the Inflation Reduction Act, you’re required to file separate Forms 8835 and 3468 for each facility/property for which you claim a tax credit. IRS is aware of taxpayer concerns of the inability to import data into the forms.
For tax years 2023 and 2024, if you have more than 200 Forms 3468 or 200 Forms 8835, you can submit a single Form 3468 or Form 8835 with the aggregated credit amounts on the form. Attach a Portable Document Format (PDF) that contains all the required form information for each facility/property. Name the file “CleanEnergyRelief.pdf.” If you have multiple PDFs, add a sequential number to the end of the filename i.e. (“CleanEnergyRelief1.pdf” “CleanEnergyRelief2.pdf”). This relief also applies to shareholders or partners of passthrough entities.
- IR-2024-292, Treasury, IRS finalize more partnership clean energy regulations and propose related administrative requirements
- IR-2024-281, Treasury, IRS issue final regulations for the Advanced Manufacturing Production Credit
- IR-2024-280, Treasury and IRS issue guidance for the Energy Efficient Home Improvement Credit
- IR-2024-277, Treasury, IRS grant filing exception for tax-exempt organizations from filing new Form 4626, Alternative Minimum Tax - Corporations
- IR-2024-275, IRS and Treasury issue guidance on implementation of advanced manufacturing investment credit
- IRS launches new Energy Credits Online tool
- Qualifying clean energy vehicle buyers are eligible for a tax credit of up to $7,500
- Home energy credits: Good for the environment and your wallet
- Taxpayers may qualify for the new Clean Vehicle Tax Credit
- Taxpayers may qualify for the new Previously Owned Clean Vehicle Credit
- Businesses and tax-exempt organizations may qualify for the new Commercial Clean Vehicle Credit
Elective payment and credit transfer
Home energy credits
Clean vehicle credits
- Credits for new electric vehicles purchased in 2023 or after
- Credits for new electric vehicles purchased in 2022 or before
- Used Electric Vehicle Credit
- Commercial Clean Vehicle Credit
- Clean Vehicle Credit qualified manufacturer requirements
- Clean Vehicle Credit dealer requirements
Tax law changes for businesses
Guidance
Find guidance on key tax provisions in the Inflation Reduction Act of 2022.
- Notice 2025-11, Section 45Z Clean Fuel Production Credit; Emissions Rates; Request for Comments
- Notice 2025-10, Section 45Z Clean Fuel Production Credit; Request for Public Comments
- Notice 2025-9, Section 45W Credit for Qualified Commercial Clean Vehicles and Incremental Cost for 2025
- Notice 2025-8, Domestic Content Bonus Credit Amounts under the Inflation Reduction Act of 2022: First Updated Elective Safe Harbor modifying Notice 2024-41
- Notice 2024-84, Extension of Transition Process for Claiming the Statutory Exceptions to the Elective Payment Phaseouts
- Announcement 2024-40, Federal Income Tax Treatment of Certain Amounts Paid or Incurred Pursuant to Agreements with the Department of Commerce Required Under the CHIPS Act of 2022
- Announcement 2024-25, Low-Income Communities Bonus Credit Program Unallocated Environmental Justice Solar and Wind Capacity Limitation Carryover from the 2023 Program Year to the 2024 Program Year
- Announcement 2024-24, Applicable Reference Standard 90.1 required as part of the definition of energy efficient commercial building property (EECBP)
- Announcement 2024-19, Federal Tax Treatment of Amounts Paid toward the Purchase of Energy Efficient Property and Improvements under Department of Energy Home Energy Rebate Programs Pursuant to Sections 50121 and 50122 of the Inflation Reduction Act of 2022
- Announcement 2023-18, Transitional Guidance with Respect to Stock Repurchase Excise Tax
- Revenue Procedure 2025-14, first Annual Table for sections 45Y and 48E
- Revenue Procedure 2025-11, Clean Electricity Low-income Communities Bonus Credit
- Revenue Procedure 2025-9, Safe harbor and safe harbor percentage under section 5000D(b)
- Revenue Procedure 2025-6, Changes in accounting periods and in methods of accounting
- Revenue Procedure 2024-39, Rules for making an elective payment election
- NPRM: Credit for Qualified Commercial Clean Vehicles
- NPRM: Excise Tax on Designated Drugs
- NPRM Administrative Requirements for an Election to Exclude Applicable Unincorporated Organizations from the Application of Subchapter K
- NPRM: Energy Efficient Home Improvement Credit
- NPRM: Alternative Fuel Vehicle Refueling Property Credit
- Clean Electricity Low-Income Communities Bonus Credit Amount Program
- Clean Electricity Production Credit and Clean Electricity Investment Credit
- Credit for Production of Clean Hydrogen and Energy Credit
- Definition of Energy Property and Rules Applicable to the Energy Credit
- Election to Exclude Certain Unincorporated Organizations Owned by Applicable Entities from Application of the Rules on Partners and Partnerships
More information
Laws and regulations
Printable posters and toolkits
Use these printable posters, guides and toolkits to understand or promote the benefits of the Inflation Reduction Act credits
Frequently asked questions
- Frequently asked questions regarding eligible census tracts for purposes of the Alternative Fuel Vehicle Refueling Property Credit under § 30C
- Frequently asked questions for the dealer and seller Energy Credits Online registration
- Frequently asked questions about the prevailing wage and apprenticeship under the Inflation Reduction Act
- Frequently asked questions about applying for registration for the Clean Fuel Production Credit under § 45Z
- Frequently asked questions about the prevailing wage and apprenticeship under the Inflation Reduction Act
- Frequently asked questions for energy communities
- Frequently asked questions about elective pay and transferability
- Frequently asked questions about the New, Previously-Owned and Qualified Commercial Clean Vehicles Credit
- Frequently asked questions about Energy Efficient Home Improvements and Residential Clean Energy Property Credits