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The IRS is seeking input from organizations, including colleges and universities, that plan to claim clean energy credits and is encouraging those interested to register and participate in one-hour long virtual focus groups to discuss the elective pay electronic pre-filing registration requirements for green energy tax credits.

This is a new opportunity to have an impact on IRS processes and NACUBO strongly urges you to consider having someone from your institution register and participate in one of these focus groups.


 During each of the four upcoming focus groups, an IRS moderator will share the notional elective pay pre-filing process platform design and walk participants through a series of questions. The focus group discussion will not include policy or technical statutory issues.


The information gathered during the focus groups will be used by the IRS to enhance the user experience with the platform and process of pre-filing. 


Volunteers can participate in one of four focus group sessions:



Focus Group Date


Register By


Wednesday, August 9, 2023

12:30 PM ET

Wednesday, August 2, 2023


Thursday, August 17, 2023

12:30 PM ET

Thursday, August 10, 2023


Monday, August 21, 2023

12:30 PM ET

Monday, August 14, 2023


Tuesday, August 29, 2023

12:30 PM ET

Tuesday, August 22, 2023


Volunteers need to register by the date indicated above by sending an email to, with the following information:

  • Subject line, “Focus Group Volunteer:  Elective Pay Green Credits”
  • Name
  • Organization Representing
  • Credential (CPA, EA, etc.)
  • Position Title
  • State
  • Email Address
  • Phone Number
  • Session Date
  • Special accommodations

The hour-long virtual focus group is limited to 30 participants.  Participants will receive a confirmation email from Kimberly Harrell at the IRS.


Mary Bachinger

Director, Tax Policy


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