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.