IRS Publication 6058 – 48(e) Applicant User Guide

IRS Publication 6058 – IRS Publication 6058 (Rev. March 2025) is the official 48(e) Applicant User Guide for the Low-Income Communities Bonus Credit Program. It provides comprehensive, step-by-step instructions for applicants to navigate the Department of Energy’s Applicant Portal and submit applications for allocations under IRC Section 48(e).

This guide is essential for developers, owners, and organizations seeking the Low-Income Communities Bonus Credit, which can increase the investment tax credit (ITC) by up to 20% for qualifying solar (generally <5 MW AC nameplate capacity) and certain wind energy facilities located in low-income communities or serving low-income households.

Download the latest PDF here: IRS Publication 6058 (posted March 19, 2025).

What Is the Low-Income Communities Bonus Credit Program (Section 48(e))?

The program allocates limited annual capacity limitation (in MW) to eligible facilities, enabling a bonus credit amount on top of the base ITC. It promotes environmental justice by prioritizing projects in disadvantaged communities.

  • Key Eligibility: Facilities must fit one of four categories (detailed below), demonstrate project viability with documentation (e.g., interconnection agreements, site control), and meet ownership/usage requirements. Attestations are made under penalties of perjury.
  • Technology: Primarily solar PV and wind (with specific size/election rules for wind); energy storage may be included optionally.
  • Bonus: 10% or 20% additive to the ITC depending on the category and option.

Important Context (2026): Publication 6058 and related 48(e) materials primarily apply to the 2023 and 2024 program years (solar/wind focused). The program evolved into the technology-neutral Clean Electricity Low-Income Communities Bonus Credit Amount Program under Section 48E(h) starting in 2025. Use Publication 6065 (48E(h) Applicant User Guide) and related 48E(h) resources for 2025+ applications.

For the 2026 program year:

  • Total capacity: 1.8 GW (plus carryover), distributed across four categories with sub-reservations (50% for additional selection criteria like ownership diversity or geographic factors).
  • Applications opened February 2, 2026 (9 a.m. ET) and close August 7, 2026.
  • Initial 30-day simultaneous submission window (through ~March 3, 2026); then rolling basis.

Who Is Publication 6058 For?

  • Applicants (individuals acting on behalf of organizations) submitting via the portal at eco.energy.gov/ejbonus/s/.
  • Requires a Login.gov account with two-factor authentication.
  • Organizations need EIN/TIN, UEI (from SAM.gov), and organization details.

Key Sections in the 48(e) Applicant User Guide

The guide covers portal navigation, registration, and detailed processes (Table of Contents includes dedicated sections on Login.gov, concurrent sessions, categories, My Applications, Notifications, Help Center, etc.).

Portal Highlights:

  • Tabs: Home, Tax Credits/Create Application, My Applications, Notifications, Help Center.
  • Capacity Dashboard shows available MW by category/option.
  • My Applications: View status, search, export to Excel.
  • Notifications: Receive status updates, additional info requests (12 business days to respond or risk withdrawal), and determination letters.
  • File uploads: Up to 2 GB, common formats (PDF, DOCX, XLSX, JPG, etc.).

Step-by-Step Application Process (Two Steps)

  1. Step 1: Application for Allocation — Select category/option → Enter facility details (location/GPS to 5-6 decimals, capacity matching contracts, technology, ownership, usage/off-takers, point of interconnection) → Upload required documents (varies by category; see checklist) → Review, attest, submit. Initial 30-day applications treated simultaneously.
  2. Step 2: Placed in Service (after Allocation Approved) — Report placed-in-service date (generally within 4 years) → Confirm/update non-material changes → Upload proof (e.g., PTO letter) → Attest and submit.

Statuses include In Progress, Submitted, Under Review, Suspended, Approved, Denied, Withdrawn, Forfeited.

Common Tips & Issues:

  • Log out to resolve concurrent session errors (wait 15 minutes).
  • Respond promptly to info requests via the portal (not email).
  • Forfeiture is irreversible if you can’t proceed.
  • Add [email protected] to safe senders for notifications.

Facility Categories & Options

  1. Located in a Low-Income Community
  2. Located on Indian Land
  3. Qualified Low-Income Residential Building Project
  4. Qualified Low-Income Economic Benefit Project

Each has sub-options (e.g., residential BTM vs. FTM/non-residential) and additional selection criteria reservations. Review Treasury Regulations and Rev. Proc. 2024-19 for full details.

  • Publication 6070 (Feb 2025): 48(e) Low-Income Communities Bonus Credit Program Application Checklist.
  • Publication 6069: FAQs (updated June 2025).
  • Publication 6080 (May 2025): Successor-in-Interest Allocation Transfer Request Guide.
  • Capacity maps, benefits-sharing templates, and Rev. Proc. guidance on IRS.gov.

Pro Tip for SEO/Applicants: Always cross-reference the latest IRS forms page and program homepage for updates, as capacity rolls over and guidance evolves. Export your My Applications list for tracking.

Publication 6058 streamlines a complex allocation process, helping maximize bonus credits while ensuring compliance. For the current 48E(h) program, consult the dedicated 48E(h) user guides and the IRS Clean Electricity Low-Income Communities page.

Start by creating your Login.gov account, registering in the portal, and reviewing the full guide + checklist before the next application window. Questions? Contact [email protected] via the Help Center.

This article is based on the official IRS Publication 6058 (Rev. 3-2025) and current program pages as of February 2026. Always verify directly on IRS.gov for the most current information.