if you make an elective payment election or transfer election on Form 3800 for the credit in Part III, IV, or VI, you must complete a pre-filing registration for each property or facility. See the instructions for Form 3468.
To register, go here. Also see, Pub. 5884, Inflation Reduction Act (IRA) and CHIPS Act of 2022 (CHIPS) Pre-Filing Registration Tool.
Once registered, you will be given a registration number issued by the IRS to complete this section of the 3468.