The U.S. IRS has published a practice unit on the IRC 179D Energy Efficient Commercial Buildings Deduction. The process overview of the practice unit includes the following:

NOTE: This version of the Practice Unit reflects amendments made to IRC 179D by the Taxpayer Certainty and Disaster Relief Act of 2020, a part of the Consolidated Appropriations Act of 2021 (Pub. L. 116-260, December 27,…