IRS Publication 6068 – 48E(h) Applicant Checklist – If you’re applying for the 48E(h) bonus credit under the Clean Electricity Low-Income Communities Bonus Credit Amount Program, IRS Publication 6068 is your essential roadmap. Published in February 2025 (Revision 2-2025), this official 48E(h) Applicant Checklist outlines exactly what documentation, attestations, and project details you must submit to secure an allocation of capacity limitation and later claim the bonus when the facility is placed in service.
This article breaks down the publication in plain language, with direct references to the checklist items, so you can prepare a complete, compliant application.
What Is the 48E(h) Clean Electricity Low-Income Communities Bonus Credit?
Section 48E(h) provides a 10% or 20% increase to the base Clean Electricity Investment Tax Credit (48E) for eligible clean electricity facilities with a maximum net output of less than 5 MW.
- 10% bonus — Facilities located in a low-income community or on Indian Land (Categories 1 & 2).
- 20% bonus — Qualified low-income residential building projects or qualified low-income economic benefit projects (Categories 3 & 4).
The program is the technology-neutral successor to the earlier 48(e) Low-Income Communities Bonus Credit and applies to facilities with a greenhouse gas emissions rate of zero (solar, wind, hydropower, marine/hydrokinetic, geothermal, nuclear fission, fusion, and eligible waste energy recovery property).
Annual capacity limitation is 1.8 GW, divided across the four categories, with 50% of each category’s capacity reserved for projects meeting Additional Selection Criteria (e.g., certain ownership structures or geographic priorities).
Who Should Use IRS Publication 6068?
Any applicant seeking a 48E(h) allocation for the 2025 Program Year must follow this checklist. It works hand-in-hand with:
- Publication 6065 – 48E(h) Applicant User Guide (portal instructions)
- Revenue Procedure 2025-11 (detailed rules, definitions, and templates)
- The online Applicant Portal at eco.energy.gov/licbonus
Structure of Publication 6068: Two-Step Process
Step 1: Application for Allocation Submission (before construction)
Step 2: Placed in Service Requirements Submission (after the facility is operational, before claiming the credit)
All applications are submitted through the Department of Energy’s Applicant Portal. The first 30 days of the application window treat all submissions as simultaneous; afterward, they are reviewed on a rolling basis.
Step 1: Required Information (All Categories)
Every application must include:
- Facility location (street address + latitude/longitude to 5 decimal places)
- Technology type (Solar, Wind, Hydropower, Marine/Hydrokinetic, Geothermal, Nuclear Fission, Fusion, Eligible Waste Energy Recovery)
- Nameplate capacity (kW AC; kW DC for solar only)
- Customer/off-taker type
- Ownership model
- Point of interconnection (Behind-the-Meter, Front-of-the-Meter, or Off-Grid)
Category-Specific Documentation – Step 1
Category 1: Located in a Low-Income Community
Category 2: Located on Indian Land
Required for FTM or BTM facilities >1 MW-AC
- Final, executed interconnection agreement (or acceptable alternative documentation per Rev. Proc. 2025-11)
Required for all BTM (and Off-Grid) facilities
- Executed installation contract (if applicant owns the facility), OR
- Executed lease agreement (applicant as lessor), OR
- Executed power purchase agreement (PPA)
If claiming Additional Selection Criteria (Ownership)
- Documentation proving the applicant meets the Ownership Criteria (see Rev. Proc. 2025-11)
Category 3: Qualified Low-Income Residential Building Project
Same interconnection, BTM, and ownership documentation as above, plus:
- Documentation that the residential rental building participates in an eligible federal housing program (see Publication 6067 – Eligible Federal Housing Programs list)
- Draft Benefits Sharing Statement (use the official template on the IRS program homepage)
Category 4: Qualified Low-Income Economic Benefit Project
Same interconnection, BTM, and ownership documentation as above, plus:
- Draft Demonstration of Financial Benefits Statement (use the official template)
Note on interconnection agreements
If the facility is in a market where a countersigned agreement is unavailable before construction, on tribal land, or under certain utility jurisdictions, alternative documentation is allowed—see Section 7 of Rev. Proc. 2025-11.
Step 2: Placed in Service Documentation (All Categories)
After receiving an allocation, the facility must be placed in service within 4 years. You then return to the portal to submit:
Common to all categories
- Permission to Operate (PTO) letter or commissioning report (for off-grid)
- Final, Professional Engineer (PE) stamped as-built design plan, PTO letter showing nameplate capacity, or other third-party verification of as-built capacity (if required by state/local law; alternatives allowed per Rev. Proc. 2025-11)
Category 1 & 2
- Final Benefits Sharing Statement (based on as-built expected annual energy production)
Category 3
- Final Demonstration of Financial Benefits Statement
- Documentation proving enrollment in a utility tariff/program that delivers bill credits to qualifying households
Category 4
- Final Demonstration of Financial Benefits Statement
Additional Selection Criteria (50% Capacity Reservation)
Projects that meet ownership or geographic criteria receive priority in the reserved portion of each category. Supporting documentation is required at Step 1.
How to Use the Checklist in Practice?
- Download Publication 6068 directly: https://www.irs.gov/pub/irs-pdf/p6068.pdf
- Review Revenue Procedure 2025-11 and the relevant templates on the IRS program homepage.
- Register in the Applicant Portal with Login.gov.
- Use Publication 6065 (User Guide) for portal navigation, file-naming conventions, and attestation language.
- Prepare every required document before starting the online application—missing items will delay or reject your submission.
Key Deadlines & Capacity (2025 Program Year)
- Applications opened January 16, 2025.
- Capacity is limited and allocated across categories and sub-reservations.
- Monitor the Program Capacity Dashboard in the portal for real-time availability.
Tips to Avoid Common Pitfalls
- Provide GPS coordinates to five decimal places
- Match capacity numbers exactly across contracts, interconnection agreements, and portal entries
- Use the exact template language for Benefits Sharing and Financial Benefits Statements
- Respond to any IRS/DOE information requests within 12 business days
- Keep project ownership and location details consistent—no material changes after allocation (except limited exceptions)
Related Official Resources
- Publication 6065 – 48E(h) Applicant User Guide
- Revenue Procedure 2025-11 (full procedural guidance)
- Publication 6067 – Eligible Federal Housing Programs (Category 3)
- Category 3 Benefits Sharing Statement Template
- Category 4 Demonstration of Financial Benefits Statement Template
- Program homepage: irs.gov/credits-deductions/clean-electricity-low-income-communities-bonus-credit-amount-program
Bottom line: IRS Publication 6068 is the authoritative checklist that ensures your 48E(h) application is complete and compliant. Following it precisely, along with the User Guide and Revenue Procedure, gives you the best chance of securing one of the limited capacity allocations and claiming the valuable 10% or 20% bonus on your clean electricity investment tax credit.
Download the PDF today, review the category-specific requirements for your project, and start preparing your documentation. The program is competitive—early, complete applications perform best.