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 year 2023 reporting relief: Forms 8835, Renewable Electricity Production Credit, and 3468, Investment Credit

For tax year 2023, 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.

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.

Elective payment and credit transfer

Home energy credits

Clean vehicle credits

Excise tax credits for alternative fuels, biodiesel, and renewable diesel

Tax law changes for businesses


Find guidance on key tax provisions in the Inflation Reduction Act of 2022.

  • Notice 2024-49 PDF, Clean Fuel Production Credit; Registration
  • Notice 2024-48 PDF, Guidance regarding certain requirements under the Statistical Area Category or the Coal Closure Category to qualify for the Energy Community Bonus Credit
  • Notice 2024-47 PDF, Extended Relief from Certain Additions to Tax for Corporation’s Underpayment of Estimated Income Tax under Section 6655
  • Notice 2024-41, Domestic content bonus credits
  • Notice 2024-36, Guidance Regarding the 2024 Allocation Round of Qualifying Advanced Energy Project Credit Program  

All notices

  • Announcement 2024-25 PDF, 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 PDF, Applicable Reference Standard 90.1 required as part of the definition of energy efficient commercial building property (EECBP)
  • Announcement 2024-19 PDF, 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
  • Announcement 2023-01, Updated Reference Standard 90.1 for § 179D
  • Announcement 2022-23, Renewable Electricity Production Credit Amounts for Calendar Year 2022
  • Revenue Procedure 2024-26 PDF, Submission of information by qualified manufacturers of new clean vehicles and dealers and sellers of new clean vehicles and previously-owned clean vehicles
  • Revenue Procedure 2024-19, Guidance for owners of certain solar or wind facilities built in connection with low-income communities.
  • Revenue Procedure 2024-12, Extension for Clean Vehicle Dealers
  • Revenue Procedure 2023-38, Submission of Information to IRS by Qualified Manufacturers of Clean Vehicles, Previously-Owned Clean Vehicles, and Commercial Clean Vehicles
  • Revenue Procedure 2023-27, Process under § 48(e) of the Internal Revenue Code (Code)1 to apply for an allocation of environmental justice solar and wind capacity limitation (Capacity Limitation).

All revenue procedures

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