The Internal Revenue Service on Friday opened the registration portal for taxpayers selling eligible tax credits, including investment tax credits and production tax credits. The portal also permits tax-exempt and other eligible taxpayers to initiate the application process for direct payments for certain tax credits. The IRS has recommended that taxpayers complete the pre-filing registration process at least 120 days prior to when the taxpayer plans to file its tax return making the transfer or direct pay election. The registration tool is available here.