IRS Tax Credit Reporting Relief for 2023-2025

IRS Post-Release Form Changes

Published March 23rd, 2026

Detected March 24th, 2026

Summary

The IRS is providing reporting relief for Forms 3468 and 8835 for tax years 2023-2025. Taxpayers with over 200 forms can submit a single aggregated form with an attached PDF detailing each facility/property, addressing concerns about data import limitations under the Inflation Reduction Act.

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What changed

The IRS has issued guidance offering relief for taxpayers claiming investment credits (Form 3468) and renewable electricity production credits (Form 8835) for tax years 2023, 2024, and 2025. This relief addresses concerns regarding the requirement to file separate forms for each facility/property, which has created difficulties with data import. The guidance allows taxpayers with more than 200 of either form to submit a single aggregated form, accompanied by a PDF containing detailed information for each facility/property.

This change provides a practical workaround for a complex reporting requirement stemming from the Inflation Reduction Act. Taxpayers, including shareholders or partners of passthrough entities, should utilize this relief by preparing an aggregated form and a "CleanEnergyRelief.pdf" (or sequentially numbered variations) for their filings. This relief is applicable for the 2023, 2024, and 2025 tax years.

What to do next

For tax years 2023-2025, if filing more than 200 Forms 3468 or 8835, submit one aggregated form with an attached PDF detailing each facility/property.
Name the attached PDF file "CleanEnergyRelief.pdf" or add sequential numbers if multiple PDFs are required.

Source document (simplified)

Tax years 2023, 2024, and 2025 reporting relief: Forms 3468, Investment Credit, and Form 8835, Renewable Electricity Production Credit

Under the Inflation Reduction Act, you’re required to file separate Forms 3468 and 8835 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, 2024, and 2025, 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.

Page Last Reviewed or Updated: 23-Mar-2026
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