Client installed solar panels on rental property.  To get this investment energy credit, we use Form 3468.  However, on Form 3468, Part I, line 2a, there is "IRS-issued registration number" to be filled. 

My understanding is that since this taxpayer will not have elective payment election nor transfer credit,  he does not need to register with IRS first.  Am I correct?

Lacerte told me to disable e-file critical warming then e-file.  But, I still get e-file rejection.  Does anyone know how to handle this e-filing issue?  Thanks.