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Publication 5817-C, Elective Pay for Alaska Native Corporations - Elective pay allows applicable entities, including tax-exempt and governmental entities that would otherwise be unable to claim certain credits because they do not owe federal income tax, to benefit from some clean energy tax credits. By choosing this election, the amount of the credit is treated as a payment of tax and any overpayment will result in a refund.

Publication 5817-D, Elective Pay for Tax-Exempt Organizations - Elective pay allows applicable entities, including tax-exempt and governmental entities that would otherwise be unable to claim certain credits because they do not owe federal income tax, to benefit from some clean energy tax credits. By choosing this election, the amount of the credit is treated as a payment of tax and any overpayment will result in a refund.

Publication 5817-E, Elective Pay for State and Local Governments - Elective pay allows applicable entities, including tax-exempt and governmental entities that would otherwise be unable to claim certain credits because they do not owe federal income tax, to benefit from some clean energy tax credits. By choosing this election, the amount of the credit is treated as a payment of tax and any overpayment will result in a refund.

Publication 5817-F, Elective Pay for Indian Tribal Governments - Elective pay allows applicable entities, including tax-exempt and governmental entities that would otherwise be unable to claim certain credits because they do not owe federal income tax, to benefit from some clean energy tax credits. By choosing this election, the amount of the credit is treated as a payment of tax and any overpayment will result in a refund.

Publication 5817-G, Clean Energy Tax Incentives: Elective Pay-Eligible Tax Credits - The Inflation Reduction Act of 2022 (¡°IRA¡±) makes several clean energy tax credits available to businesses; tax-exempt organizations; state, local, and tribal governments; other entities; and individuals. The IRA also enables entities to take advantage of certain clean energy tax credits through its elective pay provision (also colloquially known as direct pay). Elective pay allows several types of entities, such as tax-exempts and governments, to treat the amount of certain credits as a payment against tax on their tax returns and as a result receive direct payments for certain clean energy tax credits.

You must complete Form 8862 (zh-s), Information to Claim Earned Income Credit After Disallowance (Chinese-Simplified Version), and attach it to your tax return to claim the EIC, CTC, ACTC, ODC, or AOTC if you meet certain criteria for any of the credits.

You must complete Form 8862 (zh-t), Information to Claim Earned Income Credit After Disallowance (Chinese-Traditional Version), and attach it to your tax return to claim the EIC, CTC, ACTC, ODC, or AOTC if you meet certain criteria for any of the credits.

Form 9465 (zh-s) is used by taxpayers to request a monthly installment plan if they cannot pay the full amount of tax they owe.

You must complete Form 8862 (zh-s), Information To Claim Earned Income Credit After Disallowance (Chinese-Simplified Version), and attach it to your tax return to claim the EIC, CTC, ACTC, ODC, or AOTC if you meet certain criteria for any of the credits.

Form 9465 (zh-t) is used by taxpayers to request a monthly installment plan if they cannot pay the full amount of tax they owe.