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Publication 5884
Elective Pay and Transfer Election
Pre-Filing Registration
User Guide
Publication 5884 (Rev. 7-2026) Catalog Number 94463R Department of the Treasury Internal Revenue Service www.irs.gov
Elective Pay and Transfer Election Pre-Filing Registration User Guide
Table of Contents
User Guide Overview ........................................................................................................................................................ 5
Elective Pay and Transfer Election Pre-Filing Registration ............................................................................ 5
Definitions .............................................................................................................................................................. 5
Highlighted Features ............................................................................................................................................ 6
User Comments .................................................................................................................................................... 8
Taxpayer Privacy and Public Disclosure ........................................................................................................... 8
Path to Monetizing a Clean Energy/Advanced Manufacturing Credit with an Elective Payment or a Transfer Election ... 8
Earn the Credit .......................................................................................................................................................8
Determine the Type of Election ........................................................................................................................... 8
Elective Payment Election .....................................................................................................................................8
Transfer Election ....................................................................................................................................................9
Pre-Filing Registration .........................................................................................................................................11
Registration Requests Submitted After the Due Date for the Return ............................................................ 11
Reporting the Credit and Making the Election on a Tax Return .....................................................................12
What Forms to File ...............................................................................................................................................12
When to File ...........................................................................................................................................................12
Facility-By-Facility Reporting ..............................................................................................................................12
Reporting the Elective Payment Amount .......................................................................................................... 13
Reporting the Transfer Election ......................................................................................................................... 13
Accessing the Elective Pay and Transfer Election Pre-Filing Registration Tool ......................................................13
Sign In or Create a Clean Energy Account ....................................................................................................... 13
Options After Authorization ................................................................................................................................ 13
Credits Dashboard .............................................................................................................................................. 14
Email Notifications ............................................................................................................................................................ 14
Connect With Us Using Secure Messaging ................................................................................................................. 15
Before You Begin Your Registration ............................................................................................................................... 15
Site Navigation .................................................................................................................................................... 15
Limited Number of Registration Packages ....................................................................................................... 15
Employer Identification Number (EIN) of Registering Entity ........................................................................... 15
How Many Registration Numbers ...................................................................................................................... 15
Error Review ....................................................................................................................................................... 16
Timing of Registrations and Amendments ....................................................................................................... 16
Processing Steps ............................................................................................................................................... 16
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Resources Before You Register ........................................................................................................................ 16
Credit Registration ........................................................................................................................................................... 17
General Information: Page 1 of 4 ....................................................................................................................... 17
Date When the Registrant’s Accounting Period Ends ..................................................................................... 17
Name associated with EIN ................................................................................................................................. 18
Disregarded Entities ........................................................................................................................................... 18
Parent of a Consolidated Group of Corporations ............................................................................................ 18
Registrant Type ................................................................................................................................................... 19
General Information Page 2 of 4 ....................................................................................................................... 21
Registrant Address ............................................................................................................................................. 21
General Information Page 3 of 4 ....................................................................................................................... 21
Banking Information ............................................................................................................................................ 21
General Information Page 4 of 4 ....................................................................................................................... 21
Returns Filed ....................................................................................................................................................... 21
Credit(s) Selection .............................................................................................................................................. 21
Credit Summary ................................................................................................................................................. 22
Facility/Property Information ............................................................................................................................. 22
General Principles .............................................................................................................................................. 22
Data Entry ........................................................................................................................................................... 22
Supporting Documents ...................................................................................................................................... 24
Questions/Data Common to Multiple Credits ................................................................................................. 24
Credit-Specific Information ................................................................................................................................ 27
Section 30C – Alternative Fuel Vehicle Refueling Property ........................................................................... 28
Section 40A(b)(4) – Small Agri-Biodiesel Producer Credit ............................................................................. 30
Section 45 – Renewable Electricity Production Credit ................................................................................... 31
Section 45Q – Credit for Carbon Oxide Sequestration .................................................................................. 33
Section 45U – Zero Emission Nuclear Power Production Credit ................................................................... 35
Section 45V – Production of Clean Hydrogen Credit .................................................................................... 36
Section 45W – Commercial Clean Vehicles Credit ......................................................................................... 38
Section 45X – Advanced Manufacturing Production Credit ........................................................................... 40
Section 45Y – Clean Electricity Production Credit .......................................................................................... 43
Section 45Z – Clean Fuel Production Credit ................................................................................................... 45
Section 48 – Energy Credit ................................................................................................................................ 47
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Section 48C – Qualifying Advanced Energy Project Credit ........................................................................ 49
Section 48E – Clean Electricity Investment Credit .......................................................................................... 50
Section 48D – Advanced Manufacturing Investment Credit ......................................................................... 52
Your Registrations .......................................................................................................................................................... 54
Registration Package List ................................................................................................................................. 54
Lock-Out for Revisions During Review ............................................................................................................ 54
Monitor the Status of Your Registrations ......................................................................................................... 54
Steps to Monitor the Status of Your Registration(s) ......................................................................................... 54
Submission Status Definitions .......................................................................................................................... 55
Registration Numbers ......................................................................................................................................... 56
Amendments and Cancellations ....................................................................................................................... 57
Addition of a Facility/Property .......................................................................................................................... 57
Removal of a Facility/Property .......................................................................................................................... 57
Change of Facility/Property Information ........................................................................................................... 58
Cancellation of Package .................................................................................................................................... 58
Cancellation of Individual Properties ................................................................................................................ 58
Appendix A: General Business Credit Resources ..................................................................................................... 59
Appendix B: Elective Pay and Transfer Election Resources ..................................................................................... 59
Laws and Regulations ........................................................................................................................................ 59
Publications ......................................................................................................................................................... 59
Frequently Asked Questions .............................................................................................................................. 59
Forms ................................................................................................................................................................... 59
Appendix C: Worksheets ............................................................................................................................................... 60
General Information Screens ............................................................................................................................ 60
Appendix D: Types of Returns ....................................................................................................................................... 62
Appendix E: Troubleshooting ........................................................................................................................................ 64
Unable to access or create a Clean Energy Account ...................................................................................... 64
Problems attaching supporting documentation ............................................................................................... 64
Save or submit error ............................................................................................................................................ 64
Common System Errors ..................................................................................................................................... 64
Tax Year and Tax Month of Election do not align ............................................................................................. 65
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
User Guide Overview
Elective Pay and Transfer Election Pre-Filing Registration
Internal Revenue Code sections 6417, 6418, and 48D(d) enable taxpayers to monetize of certain manufacturing
investment, clean energy investment, and production tax credits through elective pay or transfer provisions.
A taxpayer who intends to make an elective payment or credit transfer election must complete the pre-filing
registration process to receive a registration number for each property or facility. The registration number must
be entered on the appropriate line of Form 3800 filed with the taxpayer’s annual return. To facilitate this, the
IRS created the Elective Pay and Transfer Election Pre-Filing Registration tool.
This User Guide includes general information and instructions on the following topics:
• Path to monetizing certain credits with an elective payment or a transfer election
• Accessing the Elective Pay and Transfer Election Pre-Filing Registration tool
• Information about the pre-filing registration process, including:
o Credits dashboard and basics of navigating within the tool
o Email notifications
o Multiple registration packages
o Collection of information at the taxpayer/entity level
o Collection of information regarding facilities/properties for specific credits
o Information entry (including bulk data upload capability)
o Registration submission case review statuses
o Registration numbers
o Registration amendments
o Registration renewals
o Registration cancellations
For information about creating one or more Clean Energy Accounts, see Publication 5902.
This User Guide is not a legal or technical guide for:
• Understanding general business credits, including computing and reporting credits on a tax return
• Earning a credit
• Qualifying for bonus credit amounts
• Determining how many separate facilities/properties to register
• Filing the annual return where the credits will be reported
• Making an effective credit transfer
See Appendices A and B for resources on irs.gov that address these issues.
Definitions
“Section” references are to the Internal Revenue Code unless otherwise noted.
This User Guide uses the term “taxpayer” inclusively to refer to any legal entity (business, organization,
government (including tribal governments)) that can earn one or more of the credits that can be monetized with
an elective payment or credit transfer election under sections 6417 or 48D(d) or 6418, respectively, even if the
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
entity could never be subject to federal income tax.
Other terms used in this User Guide include:
• “Applicable entity” – a term defined by IRC 6417 for purposes of elective payment
• “Eligible taxpayer” – a term defined by IRC 6418 for purposes of transfer elections, or by section 48D
for certain elective payments
• “Registrant” – the taxpayer who submits a registration request
Highlighted Features
• Secure messaging. IRS Secure Messaging is accessible from every page by clicking on the icon
like the one below. Registrants may use Secure Messaging to contact the IRS for support with the
registration process. Refer to Publication 6025, Secure Messaging User Guide (Rev. 2-2025) for more
information on using secure messaging.
• Registration by tax year. Submit registrations according to the tax year in which the credits are
earned. Select the tax year of the registration from those available in the drop down (note: this is based
off when the tax year begins). IRS anticipates opening registrations for each tax year early in the second
calendar quarter of that year. See “Date When the Registrant’s Accounting Period Ends” later for
additional information on tax year.
• Limit on Number of Properties. The number of properties included in the registration will be limited to
3,000 per package. Registrants with more than 3,000 properties to register will need to submit multiple
packages (see below).
• Multiple registration packages. Registrants have the option to create up to 33 separate registration
packages (per subsidiary, if applicable) within a tax year. Unless the registrant registered for renewable
production credits in the prior year (see below), beginning registration in a new year will automatically
create the first registration package. After one or more properties or facilities are added to the first
registration package, the registrant will have the option to add to or amend that package. The registrant
will also be able to create additional registration packages. Multiple package submission is expected
to be a convenience for entities with multiple divisions (allowing each division to manage its own
submissions), or any other situations where dividing the registrations into smaller groups may be helpful.
• Renewals. A registration number is valid only for the year for which it was issued; a registration number
cannot be used for multiple years. The election to monetize certain production credits is renewable.
When a registrant opens registrations for a new year, the Pre-Filing Registration Tool will pull renewable
credit properties from the prior year forward, package by package. For example, if in tax year 2024, the
registrant created 3 registration packages and packages 1 and 3 had renewable credit properties in
them, two registration packages (now 1 and 2) will be automatically created for tax year 2025, which will
include the renewable credit properties. The registrant will be responsible for reviewing each property
carried forward to the current year and mark it for renewal or removal from the current year registration.
• Cancellation of Package. Registrants have the option to cancel registration package(s). Registration
packages may be cancelled when the registration has been input in error, includes duplicated properties
with other registrations, or similar situations that the Registrant wants to cancel all properties included in
the registration. Cancelling a previously approved property will invalidate the registration number issued.
Caution: A canceled registration cannot be reversed in whole or in part. If you cancel a registration and
later decide that you need to register one or more properties in that package, you must add the property
to an existing package or create and submit a new package for those properties.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
• Cancellation of Individual Properties. Registrants have the option to cancel individual properties
within a registration package. Individual properties may be cancelled when the Registrant chooses to
update/edit information or no longer wishes to register the property. Registrants will no longer be able to
edit or update information on a previously-approved property with a registration number. To change or
update the information, cancel the registration for the individual property and re-add the property.
• Bulk upload. “Bulk upload” allows facility/property data fields to be filled with data in a specially
formatted spreadsheet, rather than manually, field by field, property by property.
Bulk upload is available for the following credits:
o Section 30C – Alternative Fuel Refueling Property Credit
o Section 45 – Renewable Electricity Production Credit
o Section 45W – Qualified Commercial Clean Vehicles Credit
o Section 45Y – Clean Electricity Production Credit
o Section 45Z – Clean Fuel Production Credit
o Section 48 – Energy Credit
o Section 48E – Clean Electricity Investment Credit
• Bulk upload recognizes the unique identifier the registrant assigned to the property in the bulk upload
template. A subsequent upload will overwrite a previous bulk upload only as to properties with a property
identifier used in a prior upload. Properties in a later upload with new property identifiers will be added to
the submission. Detailed instructions on the bulk upload web page provide additional instructions.
• Download of registration information. The Pre-Filing Registration Tool provides the option to download
the information shown on the “Your Registrations” page in a spreadsheet file, including:
o Registration numbers, grouped by credit type
o Unique property identifier (system generated or the identifier provided by the registrant in a bulk upload)
o Election type
o Review decision
o Address or other property identifier
o Longitude and latitude
o Subsidiary information (if relevant)
o Reviewer comments (if any)
User Comments
The IRS welcomes comments regarding users’ experiences with this process and technology. Please send
comments to irs.elective.payment.or.transfer.of.credit@irs.gov.
Taxpayer Privacy and Public Disclosure
Information provided for Energy Credits Online –IRC 6417/6418/48D(d) Elective Pay and Transfer Election PreFiling Registration is taxpayer information protected from public disclosure under section 6103. Accordingly,
information collected in the registration tool will not be shared with any person outside the IRS who is not
authorized to receive it. See the Instructions for Form 990-T for information about public disclosure of Form
990-T when filed by an organization exempt from tax under section 501(c)(3).
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Path to Monetizing a Clean Energy/Advanced Manufacturing
Credit with an Elective Payment or a Transfer Election
The clean energy and advanced manufacturing credits set forth by the Inflation Reduction Act of 2022 (IRA),
the Creating Helpful Incentives to Produce Semiconductors Act of 202 (CHIPS), and the One Big Beautiful
Bill Act of 2025 (OBBBA) are general business credits under section 38. Elective payment under section 6417
or section 48D(d) and the transfer election under section 6418 create alternative ways for applicable entities,
electing taxpayers, and eligible taxpayers who have earned one or more of these credits to get the benefit of
the credit even if the taxpayer cannot use the credit to offset their own tax liability.
Earn the Credit
The first step in monetizing a clean energy or advanced manufacturing credit is earning the credit. That is,
make a qualifying tax credit investment or have tax credit production activities to earn a credit that qualifies for
the elective payment election under section 6417 or 48D(d) or can be transferred under section 6418. Credits
that may qualify for an elective payment election under section 6417 are “applicable credits” and those that may
qualify for a transfer election under section 6418 are “eligible credits.” For more information about the credits
and how to earn them, see Appendix A – General Business Credit Resources.
Determine the Type of Election
Determine whether the taxpayer can monetize the credits earned with an elective payment election or by
transferring the credit. Refer to the resources in Appendix B – Elective Pay and Transfer Election Resources for
detailed information on those matters.
Fact sheets, FAQs, and more information related to elective payment and a transfer election can be found at
IRS.gov/ElectivePay.
Table 1, below, summarizes the type(s) of elections available to different entity types.
Elective Payment Election
Elective pay under section 6417 allows applicable entities (as defined), including tax-exempt and governmental
entities (such as a local government) that would otherwise be unable to claim these credits because they do
not owe federal income tax, to benefit from some clean energy tax credits by treating the amount of the credit
as a payment of tax.
The Advanced Manufacturing Investment Credit under section 48D incentivizes the manufacture of
semiconductors and semiconductor manufacturing equipment within the United States. This credit is available
to taxpayers that meet certain eligibility requirements. Eligible taxpayers can choose to receive the credit as an
elective payment under section 48D(d). Like elective pay under section 6417, an eligible taxpayer that earns the
advanced manufacturing credit must notify the IRS of its intent to claim the credit and file an annual tax return
to claim elective pay for the full value of the credit.
A taxpayer that wants to make an elective payment election for one or more clean energy or advanced
manufacturing credits under section 6417 or 48D(d) must register the intention to make an elective payment
election and receive a registration number. The registration number must be entered in the appropriate field on
the Form 3800 and the appropriate field on the source credit form on which the underlying credit is computed
filed with the taxpayer’s original filed return.
A taxpayer making the elective payment election is treated as having made a payment against tax imposed
by Subtitle A of the Internal Revenue Code at the later of the due date of the tax return (without extension), or
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
when the return is timely filed (with extensions). See the resources in Appendix B – Elective Pay and Transfer
Election Resources for more detailed information. A taxpayer that does not file an annual income tax return
(such as a government entity) will use Form 990-T, Exempt Organization Business Income Tax Return (and
proxy tax under section 6033(e)).
If the elective payment election amount, together with other tax payments and refundable credits, exceeds the
taxpayer’s income tax liability, the taxpayer is treated as having made an overpayment of tax, which can be
refunded or credited to estimated tax for the next tax year.
Transfer Election
A transfer election allows certain taxpayers that qualify for a clean energy or advanced manufacturing tax
credit to transfer all or a portion of the credit to a third-party buyer in exchange for cash.
A taxpayer that wants to transfer clean energy credits under section 6418 must register the intention to transfer
the credits and receive a registration number. The taxpayer also must find an unrelated transferee taxpayer
who wishes to purchase the credit(s) for cash consideration. Treasury Regulation 1.6418-2(b)(5) describes the
transfer election statement that must be included in the transferor’s and transferee’s returns, respectively.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Table 1: Entity types and the type of registrations/elections (P or T)** available to them
Credit Provision (by reference to the applicable Code provision)
Registrant type
type
30C 40A(b)(4) 45
45Q 45U 45V 45W 45X
45Y 45Z
48
48C 48E 48D
P
N/A
P
P
P
P
P
P
P
P
P
P
P
P
Government of any U.S.
territory or a political
subdivision thereof
(including an agency or
instrumentality)
P
N/A
P
P
P
P
P
P
P
P
P
P
P
N/A
Any State, the District of
Columbia, or political subdivision thereof
(including an agency or
instrumentality)
P
N/A
P
P
P
P
P
P
P
P
P
P
P
N/A
An Indian tribal
government or a
subdivision thereof
(including an agency or
instrumentality)
P
N/A
P
P
P
P
P
P
P
P
P
P
P
N/A
Any Alaska Native
Corporation (as defined
in section 3 of the Alaska
Native Claims Settlement
Act, 43 U.S.C. 1602(m))
P
N/A
P
P
P
P
N/A
P
P
P
P
P
P
P
The Tennessee Valley
Authority
P
N/A
P
P
P
P
P
P
P
P
P
P
P
N/A
Rural electric cooperative
P
N/A
P
P/T
P
P
N/A
P
P
P
P
P
P
P
S Corp
T
T
T
P/T
T
P/T
N/A
P/T
T
T
T
T
T
P
C Corp
T
T
T
P/T
T
P/T
N/A
P/T
T
T
T
T
T
P
Partnership
T
T
T
P/T
T
P/T
N/A
P/T
T
T
T
T
T
P
Real Estate Investment
Trust
T
T
T
P/T
T
P/T
N/A
P/T
T
T
T
T
T
P
Sole proprietor
T
T
T
P/T
T
P/T
N/A
P/T
T
T
T
T
T
P
Trust
T
T
T
P/T
T
P/T
N/A
P/T
T
T
T
T
T
P
T
T
T
P/T
T
P/T
N/A
P/T
T
T
T
T
T
P
Organization exempt
from the tax imposed by
subtitle A by reason of
subchapter F of chapter 1
of subtitle A
Section 664 (charitable
remainder trusts), 408(e)
(IRAs) and various similar
tax-advantaged savings
accounts not included in
subchapter F*
* These entities do not have their own entity type indicator in the Elective Pay and Transfer Election Registration tool. These filers will choose “Trust.”
**”P” means that the registrant type identified in the left column can request a registration number for an elective payment election with respect to the
credit in the top row. “T” means that the registrant type identified in the left column can request a registration number for a transfer election with respect
to the credit in the top row. “N/A” indicates that the registrant type in the left column is unable to make either election for the credit listed in the top row.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Pre-Filing Registration
Taxpayers are required to register their intent to make an elective payment or transfer election for such election
to be valid. After receiving the registration number(s), the election must be made on a timely filed return
(including extensions). This User Guide focuses on the pre-filing registration process. Detailed information
about the credits, how they are computed, and how they are reported is available in IRS forms, form
instructions, and other resources. See Appendix B – Elective Pay and Transfer Election Resources.
Complete and submit the pre-filing registration request no earlier than the beginning of the tax year in which the
taxpayer will earn the credit it wishes to monetize with an elective payment election or transfer election. This is
the earliest date for pre-filing registration because the facility/property that will generate the credit (either as an
investment or as a production facility) must have been placed in service before the taxpayer can register it for
an elective payment or transfer election.
! Plan Ahead: Register 120 Days Early !
Even though registration is not possible prior to the beginning of the tax year in which the credit will be earned,
the IRS recommends that taxpayers register as soon as reasonably practicable during the tax year. The current
recommendation is to submit the pre-filing registration at least 120 days prior to when the organization or
entity plans to file its tax return. This should allow time for IRS review, and for the taxpayer to respond if the IRS
requires additional information before issuing the registration numbers.
A registration submission can be amended or a property can be removed from a registration after a prior
submission has been processed by the IRS and returned. Amendment can be used to change information
provided in the original submission such as the removal of one or more previously submitted (but not approved)
properties, or addition of new properties. To update information on a previously approved property, the
registration for the property must be cancelled and the property re-added. To add more properties, an existing
submission package can be amended, or a new package (up to 33 packages, per subsidiary if applicable) can
be created. Note: Please do not register the same property in more than one registration package.
Other important considerations:
• The IRS generally reviews and processes registration submissions through the registration tool in the
order it receives them. A registrant cannot request expedited handling.
• IRS may consider a registrant’s tax period ending date when managing the pre-filing registration
caseload.
• As a return filing deadline for a type of entity approaches, the review team may prioritize review of
registrations submitted by those types of entities to get registration numbers in order to meet filing
deadlines. In such cases, elective payment registrants should anticipate that the tax return on which the
elective payment is made may undergo heightened scrutiny to mitigate the risk of fraud and duplication
that pre-filing registration is intended to address before a payment is issued.
Registration Requests Submitted After the Due Date for the Return
Registration to monetize a credit for elective payment or transfer must occur before the taxpayer’s return is
filed. In addition, the return must be filed timely. See Appendix B for FAQs for elective pay or transferability.
Timely filing generally means the return is filed by the return due date (with extensions). In certain
circumstances, such where tax relief has been provided for disaster victims, additional time may be allowed to
file returns.
IRS will process registration requests only up until the time when the registrant can timely file their return. IRS
will decline to review registrations or issue registration numbers if timely filing is impossible.
A registrant eligible for disaster tax relief wishing to register after the regular due date with an extension
(requested on Form 7004 or Form 8868) should cite the specific disaster declaration and the date by which the
return must be filed.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Reporting the Credit and Making the Election on a Tax Return
What Forms to File
Both the elective payment election and the transfer election are made on an annual tax return. A taxpayer that
has an annual tax return filing obligation will make the elective payment or transfer election on their annual tax
return.
Taxpayers that do not have an annual tax return filing obligation should refer to the FAQs at Elective Pay and
Transferability Frequently Asked Questions: Elective Pay for information about which annual tax return form to
use.
To make an elective payment or transfer election, the annual tax return must include:
• All relevant source credit forms (the form used to compute and report the credit), showing computation
of each credit. See Table 2 for a chart of the source credit forms used for each credit, and
• Form 3800, General Business Credits, showing how each business credit is carried to the annual tax
return. Form 3800 will also associate each registration number with the credit computation to which it
relates.
• For credit transfers, a transfer election statement must be attached. See Treasury Regulation 1.6418-2(b)
(5) for information on details to include.
Caution! The source credit form is essential for effective processing of the return of the taxpayer that earned
the credit.
When to File
Both the elective payment election and the transfer election must be made on a timely filed return (including
extensions). This is the case for all taxpayers making an elective payment or transfer election. A taxpayer with
an annual filing requirement needing an extension of the time to file their annual return will use existing forms
and procedures to request an extension.
Note: Form 8868, Application for Automatic Extension of Time to File an Exempt Organization Return has now
been revised to allow government entities (including tribal governments) to request an extension of the time to file.
Refer to the instructions for the annual tax return on which the elective payment or transfer election will be
reported for information about the due date for the return. The regular due date for Form 990-T filed by an
exempt organization is the 15th day of the 5th month after the end of the tax year. For calendar year taxpayers,
that due date is May 15. An extension extends the due date by 6 months (or for a calendar year taxpayer,
extends the due date from May 15 to November 15).
See the Frequently Asked Questions at Elective Pay and Transferability Frequently Asked Questions: Elective
Pay for more information on return filings.
Caution! An elective payment election or transfer election can only be made on an original, timely filed return
(including extensions). The elections cannot be made for the first time on an amended return.
Facility-By-Facility Reporting
Reporting on a facility/property basis will determine the number of registrations numbers the registrant will
need. Refer to the instructions for each source credit form. Pre-filing registration review will not consider
whether the facility-by-facility rules have been applied correctly. The registrant is responsible for knowing
how many registration numbers will be needed and how to describe the facility/property associated with each
registration number.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Note: Registration numbers are included on both the credit source form and Form 3800. Including the
registration number(s) on the source credit form provides a reference to credits reported on Form 3800. For an
election to process correctly, the registration number must be entered in the appropriate field on Form 3800,
Part III. The Instructions for Form 3800 explain how to complete Parts III and V when the taxpayer registered
multiple properties for the same credit. In general, omission of a valid registration number from Form 3800
attached to the taxpayer’s return for any reason will cause an elective payment or transfer election to be treated
as ineffective. This rule is applied on a facility/property basis and credit-by-credit basis.
Reporting the Elective Payment Amount
The elective payment amount must be reported on the appropriate source credit form (ex. Form 3468, Form
8835, etc.), Form 3800, and on the “Elective payment election amount” line on the parent tax return. For
example, the elective payment election lines are found on the following commonly used forms at the lines
shown for tax year 2025:
• Form 1120, Schedule J, line 22a,
• Form 1120-S, line 24d,
• Form 1065, line 29,
• Form 990-T, Part III, line 6g. See Form 990-T for elective payment election only presentation for
samples and more information.
Refer to the instructions for the source credit form, Form 3800, and the instructions for the appropriate tax
return form for more information about claiming general business credits (including clean energy and advanced
manufacturing credits) when making an elective payment election. Accurate reporting of elective payment
amounts in the proper locations on the forms is imperative for successful processing of the return.
Reporting the Transfer Election
In addition to computing and reporting credits earned on the annual tax return, a taxpayer that is monetizing
one or more credits by transferring the credit to an unrelated transferee taxpayer must make any necessary
adjustments to credits reported on Form 3800 to account for credits used and credits transferred. Refer
to the instructions for the source credit form Form 3800, and the instructions for the appropriate tax return
form for more information. See FAQs at Elective Pay and Transferability Frequently Asked Questions:
Transferability for information about making and documenting a credit transfer.
Accessing the Elective Pay and Transfer Election Pre-Filing
Registration Tool
Sign In or Create a Clean Energy Account
Access the IRC 6417/6418/48D(d) Elective Pay and Transfer Election Pre-Filing Registration tool at www.irs.
gov/eptregister and select the applicable option: First-time users or Returning users.
Refer to Publication 5902 for steps in creating a Clean Energy Account.
Options After Authorization
Once you authorize an Energy Credits Online Account for at least one taxpayer, accessing the registration tool
will take you directly to your account(s) landing page. The landing page will show the business tax account(s)
you manage. From this landing page, you can authorize additional taxpayers/entities by clicking on “Add entity.”
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Note: You must create a separate account for each taxpayer/entity for which you are authorized to act and that
needs to register its intention to monetize any credits with an elective payment election or a transfer election
Note: Publication 5902 recommends that each Clean Energy Account have two Clean Energy (CE) Officers.
If the sole CE officer is no longer available and does not transfer access, the registrant runs the risk of losing
access to the account. Until a second Clean Energy Officer is added, the following message will display:
Your business currently has only one CE officer assigned. The IRS strongly recommends designating
at least two CE officers to ensure uninterrupted management of your account. If you are not the CE
officer for your entity, please inform your CE officer of this message. See Pub 5902 for additional
information.
To navigate to a specific tool within Clean Energy, click on the option for an authorized entity. Doing so will take
you to the IRS Clean Energy landing page. The IRS Clean Energy landing page will include three tiles: Elective
Pay and Transferability Registration, Vehicle Manufactures, and Vehicle Dealers and Sellers.
Credits Dashboard
From the IRS Clean Energy landing page, select “Get Started” within the area titled “Elective Pay and
Transferability Registration” to access the pre-filing registration dashboard. This will include two tiles: Credit
Registration and Email Notifications. Credit Registration includes the option to “View Registrations.” Email
Notifications includes the option to “Manage email notifications.”
Email Notifications
The IRS will share information about the status of the registrant’s pre-file registration packages exclusively
through the registration tool. The IRS can notify you by email that the status of a registration package has
changed only if you opt in to receive email communications.
You are not required to opt in to receive email notifications. However, if you choose not to opt in to receive
email notifications, you will be responsible for accessing the registration tool to monitor the status of your
registration packages.
When you opt in to receive email notifications, you will receive an email informing you any time the status of
your registration submission changes. See “Submission Status”.
The email message will be from DoNotReply@account.irs.gov. If you opt in to email notifications, you may
need to adjust settings in your email account to avoid notifications being captured in a spam folder.
Messages will be sent to the email connected to your ID.me account. You cannot add recipients (“cc”
recipients) or change your email address through the Pre-Filing Registration tool. To change the email where
notices are received, you will need to change the email account associated with your ID.me account.
The email message you receive will not provide specific information about the change in status. That
information will be accessed from the Pre-Filing Registration tool. The email message will merely inform you of
one of the types of changes in status described in “Submission Status.”
Refer to information in the section of this User Guide titled “Your Registrations” for information about the
different review statuses and what they signify for your pre-filing registration.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Connect With Us Using Secure Messaging
IRS Secure two-way messaging is accessible from every page by clicking on the tile in the top right-hand
corner of the screen labeled “Connect With Us Using Secure Messaging.” For a full understanding of this
feature, refer to Publication 6025, Secure Messaging User Guide.
Before You Begin Your Registration
Site Navigation
At the bottom of each page where you can input information or make a selection, navigation buttons such as
“Next”, “Back”, and “Save Progress” allow you to move forward (if all required fields have entries in the correct
format), go back (to view or edit), or save your progress so that you can leave the registration tool and return to
complete the registration fields in as many sessions as you need.
Limited Number of Registration Packages
Each registrant can create up to 33 separate registration packages (per subsidiary, if applicable) within a tax
year. Unless the registrant registered for renewable production credits in the prior year, beginning registration in
a new year will automatically create the first registration package. After one or more properties or facilities are
added to the first registration package, the registrant will have the option to add to or amend that package. The
registrant will also be able to create additional registration packages.
For parents of consolidated groups registering on behalf of a subsidiary, each registration package may only
refer to a single subsidiary. Separate registration packages must be submitted for different subsidiaries.
Employer Identification Number (EIN) of Registering Entity
Never use the EIN of another taxpayer, even if it is a closely related entity. Each taxpayer that will file a
return to make an elective payment election or a transfer election must have its own EIN. The IRS can process
only one tax return (including superseding or amended returns) for each EIN. Two separate taxpayers can
never file their respective returns using the same EIN.
• The IRS may decline to issue a registration number if information included in the registration package
indicates the registrant may be using another taxpayer’s EIN.
• For parent corporations and subsidiaries that are members of a consolidated group of corporations (as
defined in regulations section 1.1502-1), see “Parent of a consolidated group of corporations.”
• For owners of an entity that is disregarded for federal income tax purposes (such as a single member
limited liability company), see information about disregarded entities in the section titled, “Name
associated with EIN.”
How Many Registration Numbers
The number of registration numbers a taxpayer needs to request through the pre-filing registration process for
facility-by-facility reporting will depend on how the credits must be computed and reported on the source credit
form (see Table 2 below) and Form 3800.
Before you begin a registration package for a taxpayer, refer to the instructions for each applicable source
credit form and the instructions for Form 3800. The credit forms corresponding to each credit for which an
election may be registered through the registration tool are shown in Table 2: Source Credit Forms.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
(30C) Alternative Fuel
Refueling Property Credit
Form 8911
(40A(b)(4)) Small AgriBiodiesel Producer Credit
Form 8864
(45) Renewable Electricity
Production Credit
Form 8835
(45Q) Carbon Oxide
Sequestration Credit
Form 8933
(45U) Zero Emission
Nuclear Power
Production Credit
(45W) Qualified
Commercial Clean
Vehicles Credit
(45Y) Clean Electricity
Production Credit
Form 7213
(45V) Clean Hydrogen
Production Credit
Form 7210
Form 8936
Form 8936 (Sch A)
(45X) Advanced
Manufacturing Production
Credit
Form 7207
Form 7211
(45Z) Clean Fuel Production
Credit
Form 7218
(48) Energy Credit
(48C) Qualifying Advanced Energy Project Credit
(48E) Clean Electricity Investment Credit (future form revision)
Form 3468
(48D) Advanced Manufacturing Investment Credit
Error Review
The registration tool can identify certain errors immediately. When they occur, a message will pop up
describing the error(s) that must be corrected in order to proceed with registration.
Other general information errors may cause a submission to be returned without being transmitted for review.
This can happen if information you provided is inconsistent with information in our records. Please review the
information you entered and make any necessary corrections. If the information you provided appears correct,
resubmit the information.
Timing of Registrations and Amendments
In general, you should submit your pre-filing registration no earlier than the beginning of the taxable period in
which you will earn the credit, but early enough to allow time for your registrations to be processed. Currently,
IRS recommends at least 120 days before the due date for the return on which the credits will be reported.
Properties/facilities being registered must be placed in service prior to submitting a registration package.
If you anticipate the need to update or amend a registration package, allow time for review and return of the
submission before making updates or amendments.
Processing Steps
Clicking “Submit” after you have provided entries in all required data fields will cause the request for
registration numbers to move to the review process.
Resources Before You Register
The elective payment elections under section 6417 and 48D(d) and transfer election under section 6418 apply
to specific general business credits. This User Guide assumes familiarity with general business credits such as:
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
• The difference between an investment tax credit and a production tax credit. Sections 6417 and
6418 include provisions relating to both types of credits, and section 48D is an investment tax credit.
To register successfully, you need to know which credits the taxpayer can and wishes to monetize,
especially when the taxpayer may have the option to monetize an investment tax credit, or a production
tax credit based upon a single investment/activity.
• How to earn each type of credit.
• How to compute and report each type of credit on the registrant’s tax return.
See Appendix A – General Business Credit Resources for a list of resources for credit-specific information.
Also assumed is a basic understanding of the credits to which elective payment and transfer elections apply, and:
• Which return to use to make an elective payment or transfer election.
• How to compute and report the credits on the tax return (credit-specific forms, Form 3800).
• How to transfer an eligible credit.
See Appendix B – Elective Pay and Transfer Election Resources for resources on the specific subject of
monetization of certain credits through elective payment or transfer elections.
Credit Registration
On the IRS Clean Energy welcome page, select the Elective Pay and Transferability Registration “Get Started”
in the dashboard panel. Note that following the dashboard navigation steps of this section will allow users to
both register and view prior registrations for the respective tax years.
When you select “Get Started,” the registration tool will take you to the registration dashboard. Select “View
Registrations” in the dashboard panel.
On the “Your Registrations” page, select the tax year in the drop-down window for which you wish to register
your property.
NOTE: This year selection corresponds to when your tax year begins. For example, an entity filing for a fiscal
year from July 1, 2025 – June 30, 2026 would select the tax year of 2025, since that is when the year began.
Once a tax year is selected, select “Add New Package” to create a new registration submission.
The pre-filing registration information collected by the registration tool falls into two broad categories:
• General (entity) information
• Credit-specific information
General Information: Page 1 of 4
Date When the Registrant’s Accounting Period Ends
Use the drop-down menu to select the ending month for the annual tax period in which each credit being
registered is earned. This should match the fiscal year end date shown on the registrant’s last filed return. If
new to filing an annual tax return, this date should be the same as the fiscal year end month used on the first
annual tax return.
For example, if a registrant keeps its books and records on a non-calendar year that ends on June 30, 2026
and will use that date as the fiscal year end on its first annual tax return, select “June” and “2026” from the
drop-down menu. Calendar year filers should select “December” and the year of the election.
If the registrant changes its fiscal year end (such as by filing a short-year return), you must amend the
registration before the registrant files its return. See “Amendments.”
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
More information on Accounting Periods can be found in Publication 538, Accounting Periods and
Methods.
Name associated with EIN
Enter the name associated with the EIN of the taxpayer that is registering facilities for which it will make an
elective payment or transfer election on its annual tax return.
When the registrant is the parent of a consolidated group of corporations, the parent’s EIN and name will be
entered in these fields. Additional information about the subsidiaries is captured in the General Information
section for each package.
Disregarded Entities
When the business that earns the credit is a single member limited liability company (LLC) or other entity that
is disregarded for federal income tax purposes, the information entered in these fields will depend upon the
ownership of the disregarded entity for federal income tax purposes. See Table 3: Disregarded Entities
Table 3: Disregarded Entities
Disregarded Entity Ownership Return where credit will be reported
Entity to use for registration
A natural person
(or married couple)
Owner’s Form 1040, Schedule C
Disregarded entity’s EIN and name
A grantor trust
Grantor’s Form 1040, Schedule C
Disregarded entity’s EIN and name
A business, exempt organization
or governmental entity
Form 1120 series, Form 1065, Form
990-T, Form 1041
EIN and name of the entity filing the
tax return
See Publication 1635, Understanding Your EIN for more information about when an entity needs its own EIN.
See Publication 3402, Taxation of Limited Liability Companies for information on the classification of a limited
liability company for federal income tax purposes.
Parent of a Consolidated Group of Corporations
After the name field, there is a question, “Are you the parent of a consolidated group?”.
Answer “Yes” to this question only if the entity is a corporation (including an Alaska Native Corporation) that
files Form 1120 on a consolidated basis for itself and one or more subsidiary corporations.
The parent of a consolidated group of corporations will register on behalf of itself and will act as agent for
subsidiaries included in the group. The parent corporation will provide the subsidiary name and EIN for
each facility or property being registered that is owned by the subsidiary. If you need to register additional
subsidiaries, a separate registration package must be submitted for each subsidiary EIN.
Note: See information for an Alaska Native Corporation that is the parent of a consolidated group of
corporations that includes subsidiaries that are not Alaska Native Corporations in the description of registrant
types below.
Information on the subsidiary is necessary because the subsidiary owner of a facility or property is a legal
entity separate from the parent corporation. Collecting information about the subsidiary owner of the facility/
property allows the registration to be associated both with the subsidiary (as owner) and the parent (as the
entity filing the return where the credit is reported).
If a subsidiary later leaves the consolidated group, the former parent and the subsidiary should amend the
registration to update/remove the association of the registration number for purposes of filing of the annual
return where the credit will be computed and reported. See “Amendments.”
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Addition of a Subsidiary to a Consolidated Group of Corporations
If the registrant is the parent corporation of a consolidated group, and it acquires a subsidiary that has a credit
that will be monetized with an elective payment or transfer election on the registrant’s consolidated return, each
facility/property owned by the subsidiary must be added to the parent corporation’s registration submission.
Even if the subsidiary previously registered to monetize the credits (either on its own or as a subsidiary in
another consolidated group), a change to the tax return on which the elective payment or transfer election will
be made means that the registration must be associated with the annual tax return of the parent corporation.
Failure to add each facility/property owned by a subsidiary to the parent corporation’s registrations will cause
any attempted elective payment or transfer election to become ineffective, even if that subsidiary’s facilities/
properties were previously registered. The registration numbers must be associated with the EIN of the return
on which the election will be made.
Note: If the facility/property owned by the subsidiary already has a registration number, that information should
be provided in the “Additional information” field of the registration submitted by the new parent corporation.
So long as information about the facility/property is consistent with information provided in connection with
the earlier registration, IRS review and reissuance of a registration number for that facility/ property may be
streamlined.
Registrant Type
The Registrant Type selected determines whether the taxpayer can register to make an elective payment or
transfer election (or whether either option may be available for certain credits). See the brief descriptions of the
registrant types in Table 4 below.
Table 4: Registrant Type Definitions
Registrant Type
Definition
Organization exempt from the tax imposed by
subtitle A by reason of subchapter F of chapter
1 of subtitle A
Any organization exempt from the tax imposed by subtitle
A by reason of subchapter F of chapter 1. Thus, any
organization described in sections 501 through 530 that
meets the requirements to be recognized as exempt
from tax under those sections is eligible for elective
pay. This includes, among others, all organizations
described in section 501(c), such as public charities,
private foundations, social welfare organizations, labor
organizations, and business leagues. It also includes
homeowners associations exempt under section 528.
An entity exempt from the tax imposed by subtitle A because of the income exclusion under Section 115(2)
Government of any U.S. territory or a political
subdivision thereof (including an agency or
instrumentality)
Any State, the District of Columbia, or political
subdivision thereof (including an agency or
instrumentality)
An Indian Tribal government or a subdivision
thereof (including an agency or instrumentality)
Any Alaska Native Corporation (as defined
in section 3 of the Alaska Native Claims
Settlement Act, 43 U.S.C. 1602(m))
This is generally cities, counties, townships, etc.
The governing body of an American Indian or Alaska
Native entity, including tribe, band, nation, pueblo, village,
community, component band, or component reservation
on the list of Federally Recognized Indian Tribes.
A state-law corporation formed under Section 3 of the
Alaska Native Claims Settlement Act, 43 U.S.C. 1602(m)
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Registrant Type
The Tennessee Valley Authority
Rural electric cooperative
S Corporation
C Corporation
Partnership
Real Estate Investment Trust (REIT)
Sole proprietorship
Trust
Definition
The public corporation created pursuant to the Tennessee
Valley Authority Act, P.L. 108-447 (16 U.S.C. 831-831ee).
An organization owned jointly by its members who are
engaged in furnishing electricity to rural areas.
A corporation within the meaning of Section 1361(a) that
elects to pass corporate income, losses, deductions,
and credits through to its shareholders for federal tax
purposes, and files a Form 1120-S.
A legal entity separate from its owners, made up of
individuals, groups, or other corporations, that has the
power to conduct business and to own property, assets,
and liabilities, and which is subject to federal income
tax under the provisions of subchapter C of the Internal
Revenue Code.
A limited partnership, syndicate, group, pool, joint venture,
or other unincorporated organization, through or by which
any business, financial operation, or venture is carried on,
that isn’t, within the meaning of regulations under 7701, a
corporation, trust, estate, or sole proprietorship, and files
a Form 1065.
A legal entity separate from its owners, made up of
individuals, groups or other corporations, that has the
power to conduct business and to own property, assets,
and liabilities.
Business owned by an individual directly or through an
entity, such as a grantor trust or single member limited
liability company, that is not taxed as a separate entity
but is in substance disregarded for federal income
tax purposes. NOTE: This registrant type only applies
if the qualifying property or facility is owned by an
individual directly (and not indirectly through ownership
of an interest in a separate business entity, such as a
corporation, partnership, or limited liability company,
treated as a partnership or corporation for federal income
tax purposes).
Any arrangement for which the purpose is to vest
trustees’ responsibility for the protection and conservation
of property for beneficiaries, and that is not properly
classified as a grantor trust, sole proprietorship,
partnership, corporation, or does not receive special
treatment under the Code.
Note: This registrant type excludes: (i) any trust exempt
from federal income tax under Section 501(a), which
should select the above-described registrant type for
organization exempt under Section 501(a); and (ii) any
revocable trust, which should select the above-described
registrant type for sole proprietorship.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
General Information Page 2 of 4
Registrant Address
Choose the registrant’s type of address – Domestic or foreign.
Depending upon the choice you make, a different address format will open.
You should use the address that was used on the registrant’s last annual return or last employment
tax return. If the registrant is not required to file an annual return, use the address provided when the
registrant received its EIN, or that the registrant provided to the IRS on Form 8822-B, Change of Address or
Responsible Party – Business.
Note: You cannot make a change of address through the registration tool. If you need to change the
registrant’s address in IRS records, see Address Changes.
General Information Page 3 of 4
Banking Information
For program integrity purposes, you must provide information for a bank account associated with the
registrant’s name and EIN. You will be asked to provide the bank account number and routing number and
confirm each of these data inputs.
General Information Page 4 of 4
Returns Filed
Information about any types of returns the registrant has filed with the IRS in the previous two years is used
to help verify the registrant’s identity. See Appendix D – Types of Returns for a complete list of forms in each
return type.
Check all that apply.
If “None” is selected, use the text field to explain how the organization has no previous filing requirements
(including employment tax returns).
Credit(s) Selection
After you complete the General Information fields, you will be able to progress to the Credit Selection module.
The credits that appear when you reach this point in the pre-filing registration process will be limited to the
credits for which the registrant can make an election, based off the inputs in General Information. Select the
check box for each credit to be registered. Then click “NEXT.”
To move forward from the Credit Selection page, you must select at least one credit. Note that the same facility/
property generally cannot be registered for multiple credit types for the same tax year. For example, a solar
installation cannot be registered for both IRC 45 and IRC 48.
Select a credit below to jump to the instructions and registration guidelines specific to that credit.
• Section 30C – Alternative Fuel Vehicle Refueling Property
• Section 40A(b)(4) – Small Agri-Biodiesel Producer Credit
• Section 45 – Renewable Electricity Production Credit
• Section 45Q – Carbon Oxide Sequestration
• Section 45U – Zero Emission Nuclear Power Production Credit
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
• Section 45V – Production of Clean Hydrogen Credit
• Section 45W – Commercial Clean Vehicles Credit
• Section 45X – Advanced Manufacturing Production Credit
• Section 45Y – Clean Electricity Production Credit
• Section 45Z – Clean Fuel Production Credit
• Section 48 – Energy Credit
• Section 48C – Qualifying Advanced Energy Project Credit
• Section 48E – Clean Electricity Investment Credit
• Section 48D – Advanced Manufacturing Investment Credit
Credit Summary
Before moving to the Facility/Property Information module, you will have an opportunity to view a summary of
the credit selections. Before moving on, review your selections. This screen will display all credit sections you
have selected to be part of this submission. When review is complete select “Next” to begin entering facility
information.
Facility/Property Information
General Principles
The information collected for each credit is based on the requirements to qualify for the credit.
Registration Not a Determination of the Amount or Validity of a Credit
The purpose of pre-filing registration is to “[prevent] duplication, fraud, improper payments, or excessive
payments” as described in sections 48D(d)(2)(E), 6417(d)(5) and 6418(g)(1).
Issuance of a registration number does not mean that the registrant has been determined to qualify for a credit
of any specific amount. In addition to registering the intent to monetize one of the credits listed previously, each
taxpayer must meet other requirements to make a valid election, including reporting the credit on the applicable
source credit form (see Table 2 – Source Credit Forms), completing Form 3800 and attaching those forms to a
timely filed tax return.
Data Entry
The registrant will need a separate pre-filing registration number for each facility/property. The number of
registration numbers will depend upon the number of source credit forms necessary to compute and
report the credit. See “How Many Registration Numbers?” for more information. Facility/property information
can be added for certain credits by way of a spreadsheet file (bulk upload) or manually (one facility/property at
a time).
Manual Entry
Facility/property entries for each credit can be made manually by entering facility/property information required
for a complete submission field by field.
The IRS anticipates that manual entry will be adequate for the following credits:
• Section 40A(b)(4) – Small Agri-Biodiesel Producer Credit
• Section 45Q – Carbon Oxide Sequestration Credit
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
• Section 45U – Zero Emission Nuclear Power Production Credit
• Section 45V – Clean Hydrogen Production Credit
• Section 45X – Advanced Manufacturing Production Credit
• Section 48C – Qualifying Advanced Energy Project Credit
• Section 48D – Advanced Manufacturing Investment Credit
Selecting “ADD FACILITY/PROPERTY” will open the input page(s) for the credit. The specific information
required for each credit is described below.
Bulk Upload Data Entry
Some credits may require registration of a substantial number of facilities/properties. Facility/property
information for the following credits can be input into a spreadsheet template for bulk upload in a single step:
• Section 30C – Alternative Fuel Refueling Property Credit
• Section 45 – Renewable Electricity Production Credit
• Section 45Y – Clean Electricity Production Credit
• Section 45W – Commercial Clean Vehicle Credit
• Section 48 – Energy Credit
• Section 48E – Clean Electricity Investment Credit
When bulk upload and manual entry are available options, the facility/property information data collection
starting point will appear, with options to select “BULK UPLOAD,” or manual “ADD FACILITY/PROPERTY.”
Download the facility template. Enter the information required in the spreadsheet fields. Save (and retain) the
file and then upload it by following the screen instructions. Drag and drop the template file into the upload box
or select the template file to upload.
After the spreadsheet is uploaded, it will be evaluated for omissions and errors in formatting. Errors identified in
the format review will be identified by spreadsheet row and column heading.
When errors are identified at this step, you must return to the spreadsheet file saved to your computer. Open
the spreadsheet file and correct the errors identified. Then, you must upload the corrected file using the upload
feature below the roster of errors. The corrected file will replace the original upload, as well as any facilities/
properties that may have been added manually. Therefore, if you must re-upload a spreadsheet file, you must
include any manually added facilities/properties for them to remain in the registration submission.
Entries from a spreadsheet that has passed data validation will populate the fields in the registration tool. Once
this occurs, you can edit or update information for each facility/ property by expanding the facility/property
panel and selecting the “edit” function.
Multiple bulk uploads are allowed, whether at the time of original registration or as an amendment to an existing
registration. For subsequent bulk uploads:
• Newly added properties/facilities must have a unique identifier in Column A.
• Previously added properties (manual or from a prior bulk upload), can be amended by entering the
unique facility/property identifier in Column A and providing all property/facility data with changes.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Supporting Documents
What Documents are Needed
The documentation needed to support pre-filing registration will vary by the type of credit. See the creditspecific information for each credit, later, for a description of the types of documents that will facilitate
processing of the pre-filing registration.
In general, supporting documents must show that the facility/property being registered exists and is owned/
operated by the registrant (as dictated by the specific credit section). It should also corroborate any necessary
dates for the specific credit. The documentation should clearly refer to the specific energy/manufacturing
facility/property. For example, documents to support a solar installation should refer specifically to the solar
panels. See Treasury Regulation 1.6417-5(b)(5)(vii)(C) and Treasury Regulation 1.6418-4(b)(5)(vii)(C). See also
Treasury Regulation 1.48D-6(b)(6)(vi)(C).
How to Add Documents
If you add each facility/property manually, the document upload step will occur as a later step in the data entry
process. If you use the bulk upload option, you will add documents after the template-formatted data has
populated the fields in the tool.
To add supporting documents for each facility/property, expand the facility/property panel and select “edit,” then
select “Add/Edit Documents.”
Documents can be added to an amended submission. Documents included in a registration submitted for
review cannot later be removed.
Questions/Data Common to Multiple Credits
This section describes the following questions common to multiple credits:
• Choice of Election
• Important Dates
o Date Construction Began
o Date Placed in Service
• Facility/Property Location
• Joint Ownership
• Source of Funds
• Additional Information
Choice of Election
A registrant’s option to make an elective payment or a transfer election will be determined by entity type.
See Table 1, earlier, for which election type(s) are available based on entity type and credit section. In limited
circumstances, a registrant will need to indicate which election it wishes to make, because it can choose either,
but not both, for a specific property/facility. When a registrant may choose either an elective payment election
or transfer election, the option to select either election will be made available.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Certain taxpayers have the option to make either an elective payment or transfer election with respect to the
following credits:
• Section 45Q – Carbon Oxide Sequestration Credit,
• Section 45V – Production of Clean Hydrogen Credit,
• Section 45X – Advanced Manufacturing Production Credit.
Therefore, the election selection field will appear for the registrant types shown in Table 1 as eligible to make
an elective payment or transfer election.
Alaska Native Corporations
An Alaska Native Corporation is an “applicable entity” under section 6417. Therefore, an Alaska Native
Corporation can make an elective payment election but cannot elect to transfer credits. However, an Alaska
Native Corporation also can be the parent of a consolidated group of corporations that includes subsidiaries
that are not applicable entities. Those subsidiaries can potentially earn clean energy credits that are eligible for
a transfer election.
To accommodate this unique combination of factors, a registrant that:
• identifies as an Alaska Native Corporation in the Registrant Type field (see– Registrant Type), and
• answers “Yes,” that it is the Parent of a consolidated group of corporations (see – Parent of a
Consolidated Group of Corporations),
will see the Choice of Election question for every credit for which a transfer election could be made by a C
corporation that is not an Alaska Native Corporation.
An Alaska Native Corporation in this situation must carefully select the appropriate choice of election for each
property or facility. An error in the choice of election will delay processing of the registration request.
Important Dates
Refer to the instructions for the source credit form for each credit. The range of dates that will affect the ability
to earn a specific credit will be determined by the applicable Code section. These dates should be specific to
the energy property associated with the credit selected.
Date Construction Began
If the date construction of a property or facility will affect the ability to qualify for a specific credit, the “Date
Construction Began” field will open and will require an entry.
Date Placed in Service
Before a facility/property can be registered for an elective payment or transfer election for a particular property
or facility, that property or facility must have been placed in service. You cannot request a registration number
for a facility that has not yet been placed in service.
Facility/Property Location
Enter information that identifies the physical location of the investment credit or production credit facility or property.
In recognition that not all facilities or properties will have a street address, only the State, County, latitude and
longitude fields are required for the credits to which these fields apply. However, if a street address is entered,
the city and ZIP Code fields will become required fields.
Note that the address entered here is specific to the property or facility being registered and may differ from
the address associated with the registrant. Unless the facility or property is physically located at the address
entered in the General Information “Registrant address” field, do not enter that address here.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
If the facility/property does not have a street address, identify the State and County where the facility/ property
is physically located, and provide the latitude and longitude coordinates.
Latitude and longitude coordinates are required fields. The entry should be in decimal format with 6 digits to
the right of the decimal point, with a minus sign (-) for latitudes south of the equator and longitudes west of the
prime meridian. The entry field will not accept an entry formatted as degrees, minutes and seconds. The entry
field also will not accept alphabetical characters for north, south, east or west.
For example, the White House, located at 1600 Pennsylvania Avenue NW, Washington, DC is located at
latitude 38.897957 and longitude -77.036560.
Six digits of precision for latitude and longitude identifies a point on the globe within a few inches. This is a smaller
area than most facilities/properties you would register through the registration tool. When a facility/property covers
an area larger than the point identified with coordinates at this level of precision, simply select a single point for
the entry. Be sure to use the same coordinates on the source credit form attached to the tax return.
You may (but are not required to) provide additional coordinates in the “Additional information” field to indicate
the boundaries of a large installation.
Joint Ownership
For certain production tax credits, the registration tool asks about percentage ownership. This question is
asking about direct fractional ownership as joint tenants or tenants in common. The question does not refer to
a property/facility owned by several persons through their interests in a partnership, corporation, limited liability
company or other entity.
If the registrant answers “Yes,” an additional field opens to capture the registrant’s percentage ownership
interest, stated as a percentage to precision of two decimal places.
Source of Funds
Information about the source of funds used to acquire a property applies only to the elective payment election
and certain tax credit investments. Registrants that will make a transfer election should select “N/A.”
When a tax credit investment property is acquired with restricted grant funds or a forgivable loan, use of those
funds to acquire the property may affect how the elective payment election amount is computed. See Elective
Pay and Transferability Frequently Asked Questions: Elective Pay, FAQ #41.
For purposes of the elective payment election, “restricted grant funds” refers to a grant for the specific purpose
of purchasing, constructing, reconstructing, erecting, or otherwise acquiring a particular investment credit
property. In general, grant funds will be restricted if the donor, in writing, imposes a restriction on the use of
such funds specifically for the purpose of purchasing, constructing, reconstructing, erecting, or otherwise
acquiring a particular investment credit property.
Additional Information
Every credit includes an unformatted “Additional Information” text field. This field allows collection of any
additional information the registrant may wish to provide to identify a specific property or facility, or that the
IRS may determine is needed between updates of the registration tool. Currently, this field is optional. Some
potential uses for this could include (for example):
• Longitude and latitude coordinates of a large solar or wind farm installation that doesn’t have a street
address at points other than the longitude and latitude provided for in the Facility/Property Location section.
• A brief description of the registrant’s credit-earning activities when the registrant is a newly formed
entity with no filing history.
• Providing context or details to provide clarity regarding organizational structure/relationships, including
information pertinent to disregarded entities
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Credit-Specific Information
• Section 30C – Alternative Fuel Vehicle Refueling Property
• Section 40A(b)(4) – Small Agri-Biodiesel Producer Credit
• Section 45 – Renewable Electricity Production Credit
• Section 45Q – Carbon Oxide Sequestration
• Section 45U – Zero Emission Nuclear Power Production Credit
• Section 45V – Production of Clean Hydrogen Credit
• Section 45W – Commercial Clean Vehicles Credit
• Section 45X – Advanced Manufacturing Production Credit
• Section 45Y – Clean Electricity Production Credit
• Section 45Z – Clean Fuel Production Credit
• Section 48 – Energy Credit
• Section 48C – Qualifying Advanced Energy Project Credit
• Section 48E – Clean Electricity Investment Credit
• Section 48D – Advanced Manufacturing Investment Credit
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Section 30C – Alternative Fuel Vehicle Refueling Property
Section 30C provides for an investment tax credit for alternative fuel refueling property placed in service in
a population census tract that is a low-income community for purposes of the New Markets Tax Credit (see
section 45D) or in a population census tract that is not an urban area. Property must be placed in service on or
before June 30, 2026 to be eligible.
Registration Section
Field
Election
Election
Important Dates
Facility/Property
Location
Field Description
Refer to Table 1 for election types available
based on entity type.
Date Construction Began
Date Placed in Service
Street Address
City
State
ZIP Code
County
Latitude
Longitude
Census Tract
See "Important Dates"
See “Facility/Property Location”
Enter the 11-digit census tract number.
See below.
Select one of the qualified fuel types
distributed from property:
1) 85% fuel blend
Fuel Type
2) Biodiesel blend
Facility/Property
Information
3) Electricity
4) Transportation fuel
What source of funds was
used to acquire the property?
See “Source of Funds”
Additional Information, if any.
Provide any additional information, if
necessary, that will help in this registration,
such as information regarding disregarded
entities/ownership relationship.
Census Tract
The registration tool uses the 11-digit format for population census tract numbers without a decimal separator.
See Instructions for Form 8911, Alternative Fuel Vehicle Refueling Property Credit for information about
determining whether your facility/property is in a qualifying population census tract.
Fuel Type
The Instructions for Form 8911 include descriptions of the types of refueling properties that qualify for the
section 30C credit.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Section 30C Supporting Documents
Registrants must provide supporting documentation for each property being registered. Supporting documents
must show that the property being registered exists and is owned by the registrant. It should also corroborate
any necessary dates such as verification of the placed in service and beginning of construction dates. The
following is a non-exhaustive list of documents that may support the registration of a facility/property for the
section 30C credit:
• A construction permit that clearly ties the alternative fuel refueling property to its physical location.
• Equipment purchase documentation that shows the taxpayer as the buyer, identifies the seller, and
specifically identifies the purchased property.
• A permit issued by a government authority with jurisdiction over operation of alternative fuel refueling
properties in the community where the facility/property is located.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Section 40A(b)(4) – Small Agri-Biodiesel Producer Credit
Section 40A(b)(4) provides a production tax credit for eligible small agri-biodiesel producers. Transfer of the
section 40A(b)(4) credit only applies to fuel used or sold after June 30, 2025.
Registration Section
Field
Election
Election
Important Dates
Date Placed in Service
City
County
Latitude
Longitude
State
Street Address
ZIP Code
Is the facility/property owned
by more than one taxpayer?
What is your percentage of
ownership?
Type of Qualifying
Facility/Property
Facility/Property
Location
Facility/Property
Information
Field Description
Refer to Table 1 for election types available
based on entity type.
Additional Information, if any.
See "Important Dates"
See “Facility/Property Location”
Enter your percentage of ownership enter up
to two decimals. (E.g. 1/3 owner = “33.33”)
Enter description of the qualified facility.
(E.g. Small agri-biodiesel producer.)
Provide any additional information, if
necessary, that will help in this registration,
such as information regarding disregarded
entities/ownership relationship.
Section 40A(b)(4) Supporting Documents
Registrants must provide supporting documentation for each facility/property being registered. Supporting
documents must show that the facility/property being registered exists and is owned by the registrant. It
should also corroborate any necessary dates such as verification of the placed in service and beginning of
construction dates. The following is a non-exhaustive list of documents that may support the registration of a
facility/property for the section 40A(b)(4) credit:
• A brief description of the facility/property signed by an executive-level representative of the taxpayer.
• Permits to operate, certificates of occupancy, etc. for the facility/property.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Section 45 – Renewable Electricity Production Credit
Section 45 provides a production tax credit for production of electricity from qualified energy resources at a
qualified facility during the 10-year credit period which is sold to an unrelated party. Section 45 is not available
for facilities/properties placed in service after December 31, 2024 unless construction of the facility/property
began before December 31, 2024. For example, wind energy facility/property placed in service in June 2025
could not be registered for section 45 if construction began in May 2025, but could be registered for section 45
if construction began in November 2024.
For facilities/properties that began construction after December 31, 2024, refer to Section 45Y.
Registration Section
Field
Field Description
Attestation
I confirm that a section 48
credit will not be claimed for
this facility/property for this
taxable period or any prior
taxable period.
Check box to attest statement is
true and valid.
Election
Election
Refer to Table 1 for election types available
based on entity type.
Important Dates
Facility/Property
Location
Date Construction Began
Date Placed in Service
Street Address
City
State
ZIP Code
County
Latitude
Longitude
See "Important Dates"
See “Facility/Property Location”
Select one of the following types for the
qualified property being registered:
Type of Facility/Property
Facility/Property
Information
Is the facility/property owned
by more than one taxpayer?
Additional Information, if any.
31
1) Closed Loop Biomass
2) Geothermal
3) Landfill gas
4) Marine and Hydrokinetic
5) Municipal solid waste
6) Open-loop biomass
7) Qualified hydropower
8) Solar
9) Trash
10) Wind
Confirm yes or no.
Provide any additional information, if
necessary, that will help in this registration,
such as information regarding disregarded
entities/ownership relationship.
Elective Pay and Transfer Election Pre-Filing Registration User Guide
Attestation
The investment in a facility or property that could generate a section 45 renewable electricity production credit
may also qualify for a section 48, energy credit, which is an investment tax credit. However, a taxpayer cannot
claim both credits with respect to the same facility or property. Therefore, the registration tool requires an
attestation that the taxpayer has not claimed a section 48 credit for this facility for any prior tax period.
The registrant must be able to make the attestation to continue to the other entry fields for the section 45 credit.
For information about the types of facilities/properties that may generate a section 45 credit, please refer to
Form 8835, Renewable Electricity Production Credit, and instructions.
Section 45 Supporting Documents
Registrants must provide supporting documentation for each property being registered. Supporting documents
must show that the property being registered exists and is owned by the registrant. It should also corroborate
any necessary dates such as verification of the placed in service and beginning of construction dates. The
following is a non-exhaustive list of documents that may support the registration of a facility/property for the
section 45 credit:
• Permits to operate from a utility (only if connected to the grid). If not connected to the grid, electrical
permits to operate from an authority having jurisdiction.
• A brief description of the facility/property signed by an executive-level representative of the taxpayer.
• Executive summary of an independent engineer or commissioning report.
• An executive summary of the interconnection agreement with the applicable utility, signed by an
executive-level representative of the taxpayer.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Section 45Q – Credit for Carbon Oxide Sequestration
Section 45Q provides for a production tax credit for capture and sequestration of carbon oxide at a qualified facility.
Please refer to Instructions for Form 8933, Carbon Oxide Sequestration Credit, for information about
sequestration activities.
Registration Section
Election
Important Dates
Facility/Property
Location
Field
Register your intent to make either
a transfer or an elective payment
election for this facility/property. To
change your election type later, you
must return to amend your registration
and update this election choice.
What type of election do you intend to
make for this facility/property?
Date Construction Began
Date Placed in Service
Street Address
City
State
ZIP Code
County
Latitude
Longitude
Sequestration Activities
Facility/Property
Information
What source of funds was used to
acquire the property?
Additional Information, if any.
Sequestration Point
Do you operate the sequestration
point?
If responded no:
Operator Name
Operator’s street address, City, State,
ZIP code, and county.
33
Field Description
Refer to Table 1 for election types
available based on entity type.
See note below.
See "Important Dates"
See “Facility/Property Location”
Select one of the following types
for the qualified property being
registered:
1) Geological storage
2) Enhanced oil recovery
3) Utilization of captured CO2
4) Direct air capture
See “Source of Funds”
Provide any additional information,
if necessary, that will help in this
registration, such as information
regarding disregarded entities/
ownership relationship.
Confirm yes or no.
Additional information is needed as
below, if you answered “no” to the
previous question.
Enter the name of
sequestration operator.
Enter the sequestration opera-tor’s
address information.
Elective Pay and Transfer Election Pre-Filing Registration User Guide
Note for S-corporations, C-corporations, partnerships, real estate investment trusts, sole proprietorships, and
trusts (see Table 1): once made, an elective payment election for this production credit applies to the year of
election and to the following 4 years (for a total of 5 years). A registration number must still be obtained for
each tax year. A transfer election cannot be made for a subsequent year if the elective payment election has
already been made previously, unless the taxpayer revokes the elective payment election. If you are registering
for a transfer election and intend to revoke a previous elective payment election, provide an explanation in your
registration submission.
Sequestration Point
Pre-file registration information for a section 45Q credit requires information about the ownership of the
sequestration point.
If the registrant answers “Yes,” that the taxpayer owns the sequestration point, no other information is needed.
However, if the answer is “No,” that the taxpayer does not own the sequestration point, then additional fields
will open to collect information about the owner of the sequestration point. Please enter the sequestration point
operator’s name, street address, city, state, zip code, and country.
Section 45Q Supporting Documents
Registrants must provide supporting documentation for each property/facility being registered. Supporting
documents must show that the property being registered exists and is owned by the registrant. It should also
corroborate any necessary dates such as verification of the placed in service and beginning of construction
dates. The following is a non-exhaustive list of documents that may support the registration of a facility/property
for the section 45Q credit:
• Approved lifecycle analysis (LCA), or summary, if the LCA is greater than 5 pages
• Substantiation that the taxpayer will have use of the land where the sequestration facility is located,
such as proof of land ownership or long-term lease
• Substantiation of EPA permit application
• EPA approved Monitoring, Reporting, Verification (MRV) Plan
• Proof of approval for geologic sequestration wells
• State and local government approvals or permits, including environmental approvals
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Section 45U – Zero Emission Nuclear Power Production Credit
Section 45U is a production tax credit for electricity produced by the taxpayer at a qualified nuclear power
facility. This credit applies to electricity produced and sold in taxable years beginning after December 31, 2023.
Caution: Do not register a facility/property for this credit for an annual accounting period beginning in 2023
even if electricity was produced in that annual accounting period after December 31, 2023.
Registration Section
Field
Field Description
Election
Election
Refer to Table 1 for election types
available based on entity type.
Important Dates
Facility/Property
Location
Facility/Property
Information
Date Construction Began
Date Placed in Service
Street Address
City
State
ZIP Code
County
Latitude
Longitude
Additional Information, if any.
See “Facility/Property Location”
See “Facility/Property Location”
Provide any additional information,
if necessary, that will help in this
registration, such as information
regarding disregarded entities/
ownership relationship.
Section 45U Supporting Documents
Registrants must provide supporting documentation for each qualified nuclear power facility being registered.
Supporting documents must show that the facility being registered exists and is owned by the registrant. It
should also corroborate any necessary dates such as verification of the placed in service date. The following is
a non-exhaustive list of documents that may support the registration of a facility for the section 45U credit:
• License or permit issued to the taxpayer by an appropriate government agency authorizing the
registrant’s operation of the qualified nuclear power facility.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Section 45V – Production of Clean Hydrogen Credit
Section 45V is a production tax credit for qualified clean hydrogen produced by the taxpayer at a qualified
clean hydrogen production facility during the 10-year period beginning on the date the facility was originally
placed in service.
Registration Section
Field
Election
Election
Important Dates
Facility/Property
Location
Facility/Property
Information
Date Construction Began
Date Placed in Service
Street Address
City
State
ZIP Code
County
Latitude
Longitude
Type of Facility/Property
Is the facility/property owned by
more than one taxpayer?
Additional Information, if any.
Field Description
Refer to Table 1 for election types
available based on entity type.
See Note below.
See "Important Dates"
See “Facility/Property Location”
User entered.
Confirm yes or no.
Provide any additional information,
if necessary, that will help in this
registration, such as information
regarding disregarded entities/
ownership relationship.
Name
Street Address
Additional Contact
(optional)
City
State
ZIP Code
User entered. Provide the name and
address of an unrelated party who
can verify the production and sale
or use of such hydrogen at the time
of registration, if known.
County
Election
Note for S-corporations, C-corporations, partnerships, real estate investment trusts, sole proprietorships, and
trusts (see Table 1): once made, an elective payment election for this production credit applies to the year of
election and to the following 4 years (for a total of 5 years). A registration number must still be obtained for
each tax year. A transfer election cannot be made for a subsequent year if the elective payment election has
already been made previously, unless the taxpayer revokes the elective payment election. If you are registering
for a transfer election and intend to revoke a previous elective payment election, provide an explanation in your
registration submission.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Type of Facility/Property
The facility/property information for the section 45V credit is an unformatted text field. Provide a brief
description of the qualified clean hydrogen production facility.
Section 45V Supporting Documents
Taxpayers must provide supporting documentation for each qualified clean hydrogen production facility being
registered. Supporting documents must show that the facility being registered exists and is owned by the
registrant. It should also corroborate any necessary dates such as verification of the placed in service and
beginning of construction dates. The following is a non-exhaustive list of documents that may support the
registration of a facility for the section 45V credit:
• Operating permit
• Commissioning report
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Section 45W – Commercial Clean Vehicles Credit
Section 45W provides for an investment tax credit for purchase of one or more qualified commercial clean
vehicles.
Note: To qualify for the section 45W credit, the Qualified Commercial Clean Vehicle must be acquired on or
before September 30, 2025. See Fact Sheet 2025-05 for more information on the definition of “acquired” for
this purpose.
The section 45W credit for each vehicle is computed on a separate Schedule A (Form 8936), Clean Vehicle
Credit Amount and reported on Form 8936, Clean Vehicle Credits. Therefore, each vehicle requires its own
registration number.
To qualify for the section 45W credit, a vehicle that is classified as “mobile machinery” must be of the type that
has a 17-alpha-numeric character vehicle identification number (VIN) assigned by the qualified manufacturer
in accordance with requirements of Title 49, Code of Federal Regulations (CFR), Subtitle B, Chapter V, Part
565 and such VIN is reported by the qualified manufacturer as required in Revenue Procedure 2022-42 as
amended by Revenue Procedure 2023-33.
Registration Section
Election
Field
If you are eligible for this credit, you
may qualify for an elective payment
election.
Date Placed in Service
Vehicle ID Number (VIN)
How is this vehicle powered?
Field Description
Refer to Table 1 for election types
available based on entity type.
Enter the date the vehicle was placed
in Service
Enter vehicle VIN.
Select one:
1) By a battery-powered electric
motor (for example: fully
hydrogen or electric)
2) In part by an internal combustion
engine (for example: plug-in hybrid)
Select one:
Vehicle Information
What is this vehicle's gross weight
rating?
What is this vehicle used for?
1) Less than 14,000 lbs
2) 14,000 lbs or more
Select one:
1) Public roads
2) Mobile machinery
Source of Funds Used to Acquire
Vehicle?
See “Source of Funds”
Additional Information, if any.
Provide any additional information, if
necessary, that will help the review of
this registration.
Section 45W Supporting Documents
Registrants must provide supporting documentation for each vehicle being registered. Supporting documents
must show that the vehicle being registered exists and is owned by the registrant. It should also corroborate
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
any necessary dates such as date acquired (before 10/1/2025) and verification of the placed in service.
The following is a non-exhaustive list of documents that may support the registration of a vehicle or mobile
machinery for the section 45W credit:
• Certificate of title showing ownership of the vehicle/machinery (including a certificate of title indicating a
lien held by a financial institution or other lender)
• Time of sale documents, including a bill of sale or similar purchase agreement
• A copy of a registration document issued by an appropriate government authority
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Section 45X – Advanced Manufacturing Production Credit
Section 45X is a production tax credit for the domestic manufacturing and sale of certain solar and wind energy
components, certain inverters, qualifying battery components, and applicable critical minerals.
Registration Section
Attestation
Election
Field
I confirm that a 48C Advanced
Energy Project Credit will not
be claimed for this facility/
property for this taxable period
and has not been claimed for
any date after August 16, 2022
Field Description
Check box to attest statement is
true and valid.
Refer to Table 1 for election types available
based on entity type.
Election
See Note below.
Important Dates
Facility/Property
Location
Facility/Property
Information
Date Placed in Service
Street Address
City
State
ZIP Code
County
Latitude
Longitude
Type of eligible components
produced and included under
this registration number
Additional Information, if any.
Do you intend to make an
election for this Facility/
Property under 45X(a)(3)(B)?
40
See "Important Dates"
See “Facility/Property Location
Select one or more of the following eligible
components produced at the facility being
registered:
1) Solar energy component
2) Solar torque tube and structural
fastener component
3) Qualifying battery component
4) Electrode active components
5) Wind energy component
6) Applicable critical mineral
7) Inverter components
8) Related offshore wind vessel
9) Other
Provide any additional information, if
necessary, that will help in this registration,
such as information regarding disregarded
entities/ownership relationship.
Select either Yes or No.
Elective Pay and Transfer Election Pre-Filing Registration User Guide
Attestation
Section 45X(c)(1)(B) excludes from the definition “eligible component,” “any property which is produced at a
facility if the basis of any property which is part of such facility is taken into account for purposes of the credit
allowed under section 48C after the date of the enactment of this section.” Therefore, pre-filing
registration for a section 45X credit requires an attestation that a section 48C, Qualifying Advanced Energy
Project Credit will not be claimed for this property/facility for the current taxable period and has not been
claimed for any date after August 16, 2022.
Election
Note for S-corporations, C-corporations, partnerships, real estate investment trusts, sole proprietorships, and
trusts (see Table 1): once made, an elective payment election for this production credit applies to the year of
election and to the following 4 years (for a total of 5 years). A registration number must still be obtained for
each tax year. A transfer election cannot be made for a subsequent year if the elective payment election has
already been made previously, unless the taxpayer revokes the elective payment election. If you are registering
for a transfer election and intend to revoke a previous elective payment election, provide an explanation in your
registration submission.
Eligible Components
The section 45X credit applies to production of eligible components, as that term is defined in section 45X and
other guidance. A facility/property may produce more than one type of eligible component. Therefore, you can
select as many eligible components listed under the Facility/Property Information as applicable. If you need to
describe eligible components not specifically identified in the drop-down list, select “Other.” A text box will open
below the list where a required description of the item(s) can be entered.
Election Under Section 45X(a)(3)(B)
Refer to the Instructions for Form 7207, Advance Manufacturing Production Credit for information about the
circumstances under which a sale of eligible components to a related person can be treated as a sale to an
unrelated person.
Section 45X Supporting Documents
Registrants must provide supporting documentation for each property/facility being registered. Supporting
documents must show that the property being registered exists and is operated by the registrant. It should also
corroborate any necessary dates. The following is a non-exhaustive list of documents that may support the
registration of a facility/property for the section 45X credit:
• Proof of operation of the premises by the registrant
• Permits to operate the manufacturing facility or to produce certain eligible components
• Contract manufacturing agreements
• Contract manufacturing certification statement under Treas. Reg. 1.45X-1(c)(3)
If the production tax credit relates to an offshore wind vessel, supporting documents should include the
documents described below:
• Coast Guard Forms regarding the subject vessel, including:
o CG 1261 – Builder’s Certification,
o CG 1340 – Bill of Sale, or
o CG 1258 – Application for Certificate of Documentation
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
• Official Vessel Number
• Hull Identification Number
• New Vessel or Retrofitted Vessel
o Name of Manufacturer or Retrofitter
o Name of Seller
o Name of Buyer
o Vessel Name
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Section 45Y – Clean Electricity Production Credit
Section 45Y is a production tax credit for production of electricity at facilities with a greenhouse gas emissions
rate not greater than zero. This section applies to property placed in service after December 31, 2024.
Registration Section
Attestation
Election
Important Dates
Facility/Property
Location
Facility/Property
Information
Field
I confirm that by claiming this
facility/property on 45Y, I have
not claimed the Secs. 45, 45J,
45Q, 45U, 48, 48A, or 48E
credits for this facility in prior
taxable years and will not claim
them for production during this
taxable year.
Field Description
Check box to attest statement is
true and valid.
Refer to Table 1 for election types available
based on entity type.
Election
Date Construction Began
Date Placed in Service
Street Address
City
State
ZIP Code
County
Latitude
Longitude
Type of Facility/Property
Type of eligible components
produced and included under
this registration number
Is this facility listed in the
published 45Y table?
Additional Information, if any.
43
See “Important Dates”
See “Facility/Property Location
User entered.
Confirm yes or no.
Select either Yes or No. Annual tables are
released providing certain clean electricity
facilities which qualify categorically for the
section 45Y and 48E credits.
Provide any additional information, if
necessary, that will help in this registration,
such as information regarding disregarded
entities/ownership relationship.
Elective Pay and Transfer Election Pre-Filing Registration User Guide
Attestation
IRC 45Y restricts a “qualified facility” from qualifying for tax credits under code sections 45, 45J, 45Q, 45U,
48, 48A, or 48E. The registrant must attest that the property being registered will not also be claimed as a
“qualified facility” under these other code sections.
Section 45Y Supporting Documentation
Registrants must provide supporting documentation for each property being registered. Supporting documents
must show that the property being registered exists and is owned by the registrant. It should also corroborate
any necessary dates such as verification of the placed in service and beginning of construction dates. The
following is a non-exhaustive list of documents that may support the registration of a facility/property for the
section 45Y credit:
• Permits to operate from a utility (only if connected to the grid). If not connected to the grid, electrical
permits to operate from an authority having jurisdiction.
• A brief description of the facility/property signed by an executive-level representative of the taxpayer.
• Executive summary of an independent engineer or commissioning report.
• An executive summary of the interconnection agreement with the applicable utility, signed by an
executive-level representative of the taxpayer.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Section 45Z – Clean Fuel Production Credit
Section 45Z provides a production tax credit limited to registered producers of certain clean transportation
fuels produced in the United States.
The registrant (or subsidiary/disregarded entity) is required to be a registered clean fuel producer for the
section 45Z credit with the IRS prior to pre-filing registration for transfer or elective pay. The lack of a valid
clean fuel producer number(s) issued by the IRS cannot be remedied with alternative documentation.
Registration Section
Field
Attestation
I confirm that this registration is for
a section 45Z credit. By registering
this property/facility for a section
45Z credit, I confirm I have not also
claimed the section 45V or 45Q
credit for this property/facility for
this taxable year. I also confirm I
have not made an election under
section 48(a)(15) with respect to
this property/facility for this taxable
year or any prior taxable year.
Election
Election
Important Dates
Date Placed in Service
Street Address
City
State
ZIP Code
County
Latitude
Longitude
Type of Facility/Property
Is this facility/property owned by
more than one taxpayer?
Facility/Property
Location
Facility/Property
Information
Additional Information, if any.
Field Description
Check box to attest statement is
true and valid.
Refer to Table 1 for election types
available based on entity type.
See “Important Dates”
See “Facility/Property Location
User entered.
Select either Yes or No.
Provide any additional information,
if necessary, that will help in this
registration, such as information
regarding disregarded entities/ownership
relationship.
Attestation
Section 45Z restricts a “qualified facility” from also claiming tax credits in the same taxable year under sections
45V, 45Q, or 48(a)(15) (“anti-stacking credits”). The registrant must attest that the anti-stacking credits have not
been claimed on the facility being registered.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Section 45Z Supporting Documentation
Registrants must provide supporting documentation for each property/facility being registered. Supporting
documents must show that the property/facility being registered exists and is operated by the registrant. It
should also corroborate any necessary dates such as verification of the placed in service date. The following
is a non-exhaustive list of documents that may support the registration of a facility/property for the section 45Z
credit:
• Letter from IRS registering the entity as a producer of clean fuel (required for 45Z).
• A brief description of the facility/property signed by an executive-level representative of the taxpayer.
• Permits to operate, certificates of occupancy, etc. for the facility.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Section 48 – Energy Credit
Section 48 provides a credit based upon the investment in qualified energy property. Section 48 is generally
not available for properties placed in service after December 31, 2024 unless construction of the property
began before December 31, 2024, with certain exceptions. Refer to section 48(a)(3)(A)(i), 48(a)(3)(A)(ii), and
48(a)(3)(A)(vii) for property types that may still fall under section 48 if the construction began after 2024. For
example, biomass property placed in service in June 2025 could not be registered for section 48 if construction
began in May 2025, but could be registered for section 48 if construction began in November 2024.
For properties that began construction after December 31, 2024, refer to Section 48E.
Registration Section
Field
Election
Election
Important Dates
Facility/Property
Location
Low-Income Community
Bonus
Field Description
Refer to Table 1 for election types
available based on entity type.
Date Construction Began
Date Placed in Service
Street Address
City
State
ZIP Code
County
Latitude
Longitude
Did you receive a low-income
community bonus?
Allocation Control Number
Allocation Control Number (From
Department of Energy)
Facility/Property
Information
Type of Facility/Property
47
See “Important Dates”
See “Facility/Property Location
Confirm yes or no.
If you select “yes,” to the low-income
community bo-nus question, enter your
Allocation Control number.
Select the type of qualified property
being registered:
1) Combined Heat and power system
2) Closed-loop biomass
3) Energy storage technology
4) Geothermal
5) Ground or ground water as a
thermal energy source (heat pump)
6) Landfill gas
7) Marine and hydrokinetic renewable
energy
8) Microgrid controllers
9) Open-loop biomass
10) Qualified biogas
11) Qualified hydropower
12) Qualified fuel cell or qualified
microturbine
Elective Pay and Transfer Election Pre-Filing Registration User Guide
Registration Section
Field
Field Description
Type of Facility/Property
Facility/Property
Information
13) Small wind energy
14) Solar - electricity generation,
heating/cooling, or solar process heat
15) Solar illumination or electrochromic
glass
16) Trash
17) Waste energy recovery
18) Wind
What source of funds was used to
acquire the property?
See “Source of Funds”
Additional Information, if any.
Provide any additional information,
if necessary, that will help in this
registration, such as information
regarding disregarded entities/ownership
relationship.
Low-Income Community Bonus
For details on “low-income community bonus” see the IRS website Clean Electricity Low-Income
Communities Bonus Credit Amount Program.
Section 48 Supporting Documents
Registrants must provide supporting documentation for each property being registered. Supporting documents
must show that the property being registered exists and is owned by the registrant. It should also corroborate
any necessary dates such as verification of the placed in service and beginning of construction dates. The
following is a non-exhaustive list of documents that may support the registration of a facility/property for the
section 48 credit:
• Proof of ownership of the energy facility/property with respect to which the credit is computed.
• Construction permit showing commencement of construction of the energy facility/property.
• Permits to operate from utility (only if connected to the grid, or if not connected to the grid electrical
permits to operate from an authority having jurisdiction).
• Letter from the IRS providing the low-income community bonus allocation number, if applicable.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Section 48C – Qualifying Advanced Energy Project Credit
Section 48C is an investment tax credit for qualifying investments in qualifying advanced energy projects that
receive an allocation based on a competitive application process.
The control number issued by the Department of Energy is required for pre-filing registration for a section
48C credit. The lack of a valid control number issued by the Department of Energy cannot be remedied with
alternative documentation.
Registration Section
Field
Election
Election
Important Dates
Date Placed in Service
Type of Facility/Property
48C Allocation Control Number
(From Department of Energy)
What source of funds was used to
acquire the property?
Facility/Property
Information
Field Description
Refer to Table 1 for election types
available based on entity type.
Additional Information, if any.
See “Important Dates”
User entered.
Enter Department of Energy 48C
Allocation Control Number issued.
See “Source of Funds”
Provide any additional information,
if necessary, that will help in this
registration, such as information
regarding disregarded entities/ownership
relationship.
Section 48C Supporting Documents
Registrants must provide supporting documentation for each property/facility being registered. The following is
a non-exhaustive list of documents that may support the registration of a facility/property for the section 48C
credit. Registration cannot be completed until all three letters have been received by the taxpayer.
• Allocation Acceptance Letter (Letter 6598)
• ACN Certification Letter (Letter 6599)
• Placed in Service Letter (Letter 6601)
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Section 48E – Clean Electricity Investment Credit
Section 48E is an investment tax credit for qualified investment in qualifying clean electricity generation
facilities or energy storage technology. This section applies to property placed in service after December 31, 2024.
Registration Section
Election
Important Dates
Facility/Property
Location
Low-Income Community
Bonus
Field
Election
Date Construction Began
Date Placed in Service
Street Address
City
State
ZIP Code
County
Latitude
Longitude
Did you receive a low-income
community bonus?
Field Description
Refer to Table 1 for election types
available based on entity type.
See “Important Dates”
See “Facility/Property Location
Confirm yes or no.
Select the type of qualified property
being registered:
1) Solar (including photovoltaic
and concentrated solar power)
2) Wind (including small wind
properties)
3) Hydropower
4) Marine and hydrokinetic
5) Geothermal (including flash and
binary plants)
Facility/Property
Information
Type of Facility/Property
6) Nuclear fission
7) Fusion energy
8) Waste energy recovery
property (WERP)
9) Combustion and Gasification
(C&G) Facility
10) Non-Combustion and
Gasification (Non-C&G) Facility
11) Energy Storage TechnologyElectrical
12) Energy Storage TechnologyThermal
13) Energy Storage TechnologyHydrogen
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Registration Section
Facility/Property
Information
Field
What source of funds was used to
acquire the property?
Is this facility listed in the published
48E table?
Additional Information, if any.
Field Description
See “Source of Funds”
Select either Yes or No. Annual tables
are released providing certain clean
electricity facilities which qualify
categorically for the section 45Y and
48E credits.
Provide any additional information,
if necessary, that will help in this
registration, such as information
regarding disregarded entities/
ownership relationship.
Section 48E Supporting Documents
Registrants must provide supporting documentation for each property being registered. Supporting documents
must show that the property being registered exists and is owned by the registrant. It should also corroborate any
necessary dates such as verification of the placed in service and beginning of construction dates. The following is
a non-exhaustive list of documents that may support the registration of a facility/property for the section 48E credit:
• Proof of ownership of the facility/property with respect to which the credit is computed.
• Construction permit showing commencement of construction.
• Permits to operate from utility (only if connected to the grid, or if not connected to the grid electrical
permits to operate from an authority having jurisdiction).
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Section 48D – Advanced Manufacturing Investment Credit
Section 48D provides an investment tax credit for qualified investments in an advanced manufacturing facility
whose primary purpose is the manufacture of semiconductors or semiconductor manufacturing equipment.
Registration Section
Eligible Taxpayer
Election
Important Dates
Facility/Property
Location
Facility/Property
Information
Field
Field Description
Eligible taxpayers cannot be
a foreign entity of concern
and cannot have made an
applicable transaction during
the taxable year
Answer yes or no.
Are you an eligible taxpayer?
Refer to Table 1 for election types available
based on entity type.
Election
Date Construction Began
Date Placed in Service
Street Address
City
State
ZIP Code
County
Latitude
Longitude
Type of Qualifying
Facility/Property
Additional Information, if any.
52
See “Important Dates”
See “Facility/Property Location
Select one of the qualified manufacturing
processes to be registered:
1) Manufacture of semiconductors
2) Manufacture of equipment for
semiconductors
Provide any additional information, if
necessary, that will help the review of this
registration.
Elective Pay and Transfer Election Pre-Filing Registration User Guide
Eligible Taxpayer Attestation
To register the intention to make an elective payment election for the advanced manufacturing investment credit
under section 48D, you must provide an attestation that the taxpayer is an ‘‘eligible taxpayer.’’ For purposes of
section 48D, an eligible taxpayer is any taxpayer that:
1. is not a foreign entity of concern (as defined in section 9901(6) of the William M. (Mac)
Thornberry National Defense Authorization Act for Fiscal Year 2021, as amended by section 103
of the CHIPS Act), and
2. has not made an applicable transaction (as defined in section 50(a)) during the taxable year.
Treasury Regulations 1.48D-2(f)(2) and 1.50-2(b)(3) provide definitions.
Placed in Service Date
Enter the date the facility was placed in service. If the registrant intends to elect payment for certain progress
expenditures under IRC section 48D(b)(5), enter the date of the entity’s last progress expenditure made during
the tax year.
Section 48D Supporting Documents
Registrants must provide supporting documentation for each property/facility being registered. Supporting
documents must show that the property being registered exists and is owned by the registrant. It should also
corroborate any necessary dates such as verification of the placed in service and beginning of construction
dates. The following is a non-exhaustive list of documents that may support the registration of a facility/property
for the section 48D credit:
• Permits to operate from authority having jurisdiction.
• EPA permit to operate (for a semiconductor manufacturer only)
• Evidence of ownership that ties the qualifying facility/property to the geographic location.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Your Registrations
Registration Package List
The Registration Package List shows each of your packages for the selected year and information about the
status. The submission statuses are defined on the “Your Registrations” page, and also in the section below.
Clicking the hyperlink to “View Registration Package Details” will provide more information specific to that
particular package.
Each package, once submitted, is assigned a unique Package ID. This Package ID should be referenced when
contacting the IRS via secure messaging or email so your specific package may be located.
Lock-Out for Revisions During Review
As soon as your package is successfully submitted, you will not be able make any changes to your package
while it is under review. As described below, you can (and should) monitor the status of the registrations while
they are under review. Changes can be made to a package after review is complete and your registration
submission is returned to you. See “Amendments.” In addition, you can create a new registration package while
the existing package is under review.
Note: Please do not submit registrations for the same property/facility in more than one registration package.
If you discover, upon reviewing your registrations, that a property has been registered twice, please remove
or cancel the duplicate. You may need to notify the review team through Secure Messaging if the package is
locked for review.
Monitor the Status of Your Registrations
After you submit a registration package, we recommend that you monitor its status on the “Your Registrations”
page. To monitor the status of your registrations, follow the steps listed below:
Steps to Monitor the Status of Your Registration(s)
3. Once logged in to your Clean Energy Account, select “Get Started” under the Elective Pay and
Transferability Registration” section.
4. Under the Elective Pay and Transfer Election Registration Section, select “View Registrations.”
5. Select the appliable tax year in the dropdown.
6. Select “View Registration Package Details” for the specific registration package you wish to view.
7. Within the specific package, you can view the status of the submission, registration numbers (if issued),
the review decision, and any applicable comment. See the next section for a description of each
Submission Status.
8. If registration numbers were issued, they will be visible in the Registration # column.
9. If your package was returned not approved and any registration numbers were not issued, view the
comments for each property for any necessary correction.
If you opt to receive email notifications, you will receive an email each time the Submission Status changes.
Email notices are sent automatically. They system will not issue reminder notifications. In addition, you will not
receive paper correspondence from the IRS about any changes in Submission Status.
You are not required to opt to receive email notifications. However, you are responsible for monitoring the
status of the registrations.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
The IRS recommends that after submitting the registrations for review, you visit Your Registrations weekly to
monitor for status updates.
Submission Status Definitions
Draft
A draft submission includes information you entered in the response fields that have been saved. A draft
package has not been submitted. The IRS cannot act on a package in draft status. You must complete and
submit your draft submission for the IRS to act on the package and issue registration numbers.
Until you submit the package for review, you can access the draft to edit it by selecting “View Registration
Package Details,” and then selecting “Continue Registration.”
If you receive any “save” or “submit” errors, please try the function again. If you still encounter issues, review
your package for potential errors and try again.
When your submission is complete, you will see a green “Success” banner and a “Confirmation” message.
Awaiting Assignment
The package has been submitted but has not yet been assigned to a reviewer.
When you first submit the registrations, Submission Status will appear as “Awaiting Assignment.” The General
Comments area will have no information. Registration Information will show a summary of registrations
requested. Each registration number will show as “Pending,” and the Review Decision will also show as
“Pending.”
You will not be able make any changes to your package while it is in Awaiting Assignment status.
Under Review
When the registration is assigned to a reviewer, the Submission Status will change to “Under Review.”
Registration Information will show a summary of registrations requested. Each registration number will show as
“Pending,” and the Review Decision will now show as “Submitted.”
You will not be able make any changes to your package while it is in Under Review status.
Returned – Closed
When the review is complete, “Returned – Closed” will display if either:
• each registration number requested has been issued, or
• the reviewer found information in the submission that cannot be remedied, such as a registration
package submitted for the wrong year, or a placed-in-service date for an investment tax credit
inconsistent with the year of registration.
If the registration numbers were issued, Registration Information will display the issued registration numbers in
the column “Registration #.” Review Decision will show as “Issued” and no reviewer comments will be provided.
You may still amend a Closed submission; however, the amendment will be treated as a new submission and
worked in the order it was received.
Returned – Open
“Returned – Open” status displays when fewer than all (or no) registration numbers requested were issued. You
have 35 days from the date the submission was returned to provide additional information or correct errors that
were the basis for non-issuance of one or more registration numbers.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
If no registration numbers were issued and the reason for non-issuance relates to an entity-level issue that
prevents the registrant from qualifying for any elective payment or transfer election, information will be provided
in the comments area below Submission Status. When some, but not all registration numbers are issued,
and the basis for non-issuance relates to the credit or a specific facility/property, the reviewer’s comment will
be associated with the facility/property. Under Registration Information click on the hyperlink labeled, “View
Comments” to see an explanation for why a specific registration number was not issued.
The banner text at the top of the Your Registrations page will provide additional information.
If you respond within 35 days from when the registration was returned, the submission of the response will
return the Submission Status to “Under Review,” which signifies that the submission retained its place in line
for review. Selecting “Submit” will again lock the registrations and return Submission Status to “Under Review.”
Therefore, you should submit responses only after every comment has been addressed.
Returned – Closed – Expired
Returned- Closed- Expired means that a registration package was originally closed as Returned- Open
(discussed above), but no response was received within 35 days of the date the package was returned.
You may still amend a Closed submission; however, the amendment will be treated as a new submission and
worked in the order it was received.
Cancelled
Cancelled status means a package has been cancelled by the registrant. A registrant may initiate a
cancellation for multiple reasons, such as a duplicate submission or the registrant decided they no longer want
to make the elective payment or transfer election(s).
A cancellation invalidates any previously issued registration numbers for the cancelled package and closes the
package. A cancelled package cannot be reopened or amended.
Registration Numbers
Each registration number is unique and has been assigned to a specific:
• Election type
• Credit
• Facility/Property
• Tax period of the election, and
• Owner of the facility/property
Note: Registration numbers are 12 digits and contain only alpha-numeric characters. If you are issued a
registration number that is not 12 digits or contains a special character, or is a duplicate of another registration
number, notify the review team via Secure Messaging so the issue can be addressed and corrected.
Any changes to the information provided in the registration affecting any of these elements of the registration
number will necessitate an amendment to the registration. See “Amendments.”
For example, if you indicated the registrant’s intention to make an elective payment for a section 45Q credit
and later decide to transfer it instead for the same year, you must amend the submission to cancel the
original election registration. You can then and add the correct registration to that amendment or create a
new submission. The elective payment registration number cannot be used to make a transfer election on the
registrant’s tax return.
Similarly, if the registrant initially elects to monetize an investment tax credit (that could also be taken as
a production tax credit), and later decides to pursue the production tax credit instead, you must amend
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
the submission to cancel the original election registration. You can then add the correct registration to that
amendment or create a new submission. The registration number for the investment tax credit cannot be used
for the corresponding production credit. See the instructions and forms for the applicable source credit forms
(see Table 2) and Form 3800 to learn where registration numbers must be included on the registrant’s return
(and associated forms).
If the taxpayer chooses a transfer election, the taxpayer must provide the registration number associated with
the property/facility and credit to be transferred to the transferee who purchased the credit.
Registration numbers and corresponding information can be viewed in bulk by clicking “Download” from within
a registration package.
Amendments and Cancellations
As noted above, a registration submitted for review cannot be changed until it is returned with registration
numbers or comments that explain why registration numbers were not issued. Once the registration submission
is returned, you can revise the registration.
The following are possible (but not exclusive) situations that could require an amendment to a registration
submission or cancellation of a registration:
Addition of a Facility/Property
Serial Submissions
The registrant can submit registrations for review in series. For example, if early in the registrant’s accounting
period you know that the registrant will need registration numbers for tax credit investments placed in service
early in the year or the registrant will undertake production tax credit projects, you can submit those facilities/
properties for registration as soon as you have the information needed to submit the registration. If the
registrant later adds more tax credit investments or undertakes new production activities that need a separate
registration number, you can submit those new facilities/properties later in the year by amending a previous
submission (or by submitting a separate package).
The initial submission will create the registration for that accounting period. Each subsequent submission will
amend the initial submission.
Change of Election
As noted above, registration numbers are unique and reflect the type of election, the annual accounting period
in which the election will be made, the specific credit, and the unique facility/property. If the taxpayer can make
either election (elective pay or transfer), the registrant could decide to change the election type after obtaining
a particular type of registration number. In that case, you must amend the registration to:
• Cancel/remove the initial election type, and
• Obtain a registration number for the other type of election.
Registration for the different election type on an amended submission should include the originally issued
registration number in the “Additional information” field.
If a registrant decides that a registration number is no longer required (such as when an election will no longer
be pursued), the registrant can Cancel/revoke the entire registration package, which will invalidate all previously
issued registration numbers. Similarly, a registration number for a single property can be cancelled/revoked if
needed.
Removal of a Facility/Property
A registrant may have reason to remove a facility/property from its registrations, if, for example, there is a sale
or disposition of any facility/property. In that case, the registrant should provide the registration number to the
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
new owner and amend the registration to remove the facility/property from “Your Registrations.” The new owner
will need to submit their own registration package. However, knowing that the facility/property underwent a prior
review may facilitate IRS review if the facility/property is registered by the new owner.
In such situations, the registration should be Cancelled to rescind the original registration number.
Note: A new owner cannot use the registration number issued to another registrant. Providing the deleted
registration number as additional information for their own submission serves simply to inform the IRS that the
facility/property was previously reviewed, and a registration number was issued.
Change of Facility/Property Information
If circumstances change such that a decision previously provided in the Elective Pay and Transfer Election
Pre-Filing Registration tool would change, you should return to the registration tool as soon as practicable to
update the information in the registration and submit it for review. If the change means that the taxpayer will
no longer qualify to monetize the credit in the manner previously indicated, the registration number will be
removed. A comment will be attached to the registration explaining the change. If the change does not affect
qualifications to monetize the credit, the registration will be returned as closed and the registration number will
remain in effect.
Cancellation of Package
Registrants have the option to cancel registration package(s). Registration packages may be cancelled when
the registration has been inputted in error, includes duplicated properties with other registrations, or similar
situations that the Registrant wants to cancel all properties included in the registration. Cancelling a previously
approved property will revoke the registration number issued. Caution: A canceled registration cannot be
reversed in whole or in part. If you cancel a registration and later decide that you need to register one or more
properties in that package, you must add the property to an existing package or create and submit a new
package for those properties.
Cancellation of Individual Properties
Registrants have the option to cancel individual properties within a registration package. Individual properties
may be cancelled when the Registrant chooses to update/edit information or no longer wishes to register the
property. Registrants will no longer be able to edit or update information on a previously-approved property with
a registration number. To change or update the information, cancel the registration for the individual property
and re-add the property.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Appendix A: General Business Credit Resources
Credits and Deductions Under the Inflation Reduction Act of 2022. This is the main IRS site for news and
information on clean energy incentives under the Inflation Reduction Act of 2022.
Business Tax Credits. This site includes a continuously updated list with hyperlinks to source credit forms and
instructions.
For the CHIPS Credit, see Form 3468, Investment Credit, and instructions (accessible from the Business Tax
Credits page above).
Appendix B: Elective Pay and Transfer Election Resources
Laws and Regulations
• One Big Beautiful Bill Act of 2025. See Title VII - Finance, Subtitle A – Tax, Chapter 5
• Inflation Reduction Act of 2022. See Subtitle D, Energy Security.
• Chips and Science Act of 2022. See Section 107.
• Federal Register: Section 6417 Elective Payment of Applicable Credits
• Federal Register: Section 6418 Transfer of Certain Credits
• Federal Register: Elective Payment of Advanced Manufacturing Investment Credit
• Federal Register: Pre-Filing Registration Requirements for Certain Tax Credit Elections
Publications
• Publication 5724-B, Credit for Commercial Clean Vehicles
• Publication 5724-I, Clean Vehicle Credits Toolkit
• Publication 5817, Elective Pay Overview
• Publication 5817-A, Elective Pay for Rural Electric Cooperatives
• Publication 5817-B, Elective Pay for U.S. Territorial Governments
• Publication 5817-C, Elective Pay for Alaska Native Corporations
• Publication 5817-D, Elective Pay for Tax-Exempt Organizations
• Publication 5817-E, Elective Pay for State and Local Governments
• Publication 5817-F, Elective Pay for Indian Tribal Governments
• Publication 5817-G, Clean Energy Tax Incentives: Elective Pay-Eligible Tax Credits
Frequently Asked Questions
• Frequently asked questions for energy communities
• Frequently asked questions about elective pay and transferability
• Frequently asked questions about the New, Previously-Owned and Qualified Commercial Clean
Vehicles Credit
Forms
See Appendix A – General Business Credit Resources, earlier.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Appendix C: Worksheets
The table below shows the data collection fields for the General Information portion of the Elective Pay and
Transfer Election Pre-Filing Registration tool, with space for notes.
General Information Screens
Elective Pay and Transfer Election Pre-Filing Registration Data Inputs Worksheet
General information (page 1 of 4): Registrant information
Data field
Meaning
Response format and notes
Tax period of the election
Month and year when the tax period for
which the election will be made ends
Month: MM _________________
Tax year of election
Employer Identification
Name associated with EIN
Parent of a consolidated
group?
Registrant type
Tax year that corresponds to the period
when the election will be made. Especially
important for fiscal year filers, this is based
off when the tax year begins.
EIN issued to the taxpayer submitting
the registration
Name as it appears on your annual or
periodic tax or information return(s)
Identifies the registrant as the parent of
a consolidated group of corporations.
Determines which registration options
are appropriate for the registrant.
Year: YYYY _________________
Year: YYYY _________________
NNNNNNNNN _______________
____________________________
____________________________
Yes or No
Must select 1 (but only 1) type. See
instructions for the appropriate choice
when more than one description
could apply. __________________
General information (page 2 of 4): Registrant Address
Data field
Meaning
Response format and notes
Registrant address –
type of address
Choose “Domestic” or “Foreign”
_________________
Opens formatted fields appropriate Street:
_________________
for a domestic or a foreign address City:
State/Province: _________________
Country:
_________________
Postal Code: _________________
General information (page 3 of 4): Banking Information
Data field
Meaning
Response format and notes
Account number
Confirm account number
Routing number
Registrant is asked to provide
information about any bank
account in its name
Confirm routing number
60
The 8 to 17 digit number for your
bank account
The 9 digit number that identifies the
financial institution where you have
your account
Elective Pay and Transfer Election Pre-Filing Registration User Guide
General information (page 4 of 4): Returns Filed
Data field
Meaning
Response format and notes
Checkboxes indicating the
returns the registrant has filed
in the last two years
The registrant is expected to know
what returns it has filed within the
last 2 years.
61
Select all that apply. Appendix D
provides a list of the forms included in
each category. If answer is “None,”
registrant should explain why it has
no filing requirements at all.
Elective Pay and Transfer Election Pre-Filing Registration User Guide
Appendix D: Types of Returns
I. Form 94X series includes:
ii. Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return;
iii. Form 941, Employer’s Quarterly Federal Tax Return;
iv. Form 941-SS, Employer’s Quarterly Federal Tax Return (American Samoa);
v. Form 941-X, Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund;
vi. Form 943, Employer’s Annual Tax Return for Agricultural Employees;
vii. Form 943-X, Adjusted Employer’s annual Federal Tax Return for Agricultural Employees or
Claim for Refund;
viii. Form 944, Employer’s Annual Federal Tax Return;
ix. Form 945, Annual Return of Withhold Federal Income Tax;
x. Form 945-X, Adjusted Annual Return of Withhold Federal Income Tax or Claim for Refund.
I. Form 1065 includes:
i. Form 1065, U.S. Return of Partnership Income and
ii. Form 1065-X, Amended Return or Administrative Adjustment Request.
III. Form 1120 series includes:
i. Form 1120, U.S. Corporation Income Tax Return;
ii. Form 1120-S, U.S. Income Tax Return for an S Corporation;
iii. Form 1120-X, Amended U.S. Corporation Income Tax Return;
iv. Form 1120-C, U.S. Income Tax Return for Cooperative Associations;
v. Form 1120-F, U.S. Income Tax Return of a Foreign Corporation;
vi. Form 1120-L, U.S. Life Insurance Company Income Tax Return;
vii. Form 1120-IC DISC, Interest Charge Domestic International Sales – Corporation Return:
viii. Form 1120-PC, U.S. Property and Casualty insurance Company Income Tax Return;
ix. Form 1120 REIT, U.S. Income Tax Return for Real Estate Investment Trusts;
x. Form 1120-RIC, U.S. Income Tax Return For Regulated Investment Companies;
xi. Form 1120-H, U.S. income Tax Return for Homeowners Associations;
xii. Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons;
xiii. Form 1120-SF, U.S. income Tax Return for Settlement 468B);
xiv. Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.
IV. Form 990 series includes:
i. Form 990 Return of Organization Exempt From Income Tax
ii. Form 990-T Exempt Organization Business Income Tax Return
V. Form 8038 series includes:
i. Form 8038 Information Return for Tax-Exempt Private Activity Bond Issues
ii. Form 8038-B Information Return for Build America Bonds and Recovery Zone Economic
Development Bonds
iii. Form 8038-CP Return for Credit Payments to Issuers of Qualified Bonds
iv. Form 8038-G Information Return for Government Purpose Tax-Exempt Bond Issues
v. Form 8038-GC Information Return for Small Tax-Exempt Governmental Bond Issues,
Leases, and Installment Sales
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
vi. vi. Form 8038-R Request for Recovery of Overpayment Under Arbitrage Rebate
Provisions
vii. vii. Form 8038-T Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage
Rebate Form 8038- TC Information Return for Tax Credit and Specified Tax Credit
Bonds as the result of the new Hire bill.
VI. Form 1040 series includes:
i. Form 1040, U.S. Individual income Tax Return (and all applicable schedules)
ii. Form 1040-NR, U.S. Nonresident Alien Income Tax Return
iii. Form 1040-PR, U.S. Self-Employment Tax Return (Including the Additional Child Tax
Credit for Bone Fide Residents of Puerto Rico)
iv. Form 1040-C, U.S. Departing Alien Income Tax Return
v. Form 1040-SR U.S. Income Tax Return for Seniors
vi. Form 1040-X. Amended U.S. Individual Income Tax Return
vii. Form 1040-SS U.S. Self-Employment Tax Return (Including the Refundable Child Tax
Credit for Bona Fide Residents of Puerto Rico) U.S. Virgin Islands, Guam, American
Samoa, the Commonwealth of the Northern Mariana Islands, or Puerto Rico
VII.
Form 1041 series includes:
i. Form 1041 U.S. Income Tax Return for Estates and Trusts
ii. Form 1041-N U.S. Income Tax Return for Electing Alaska Native Settlement
iii. Form 1041-QFT U.S. Income Tax Return for Qualified Funeral Trusts
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Appendix E: Troubleshooting
Below are answers to common issues/questions about using the online registration tool:
Unable to access or create a Clean Energy Account
Refer to Publication 5902, Clean Energy Authorization Permission Management User Guide, for help
troubleshooting Clean Energy Account access issues.
Problems attaching supporting documentation
If you encounter issues uploading documentation to your registration package, please ensure that the files are
of a supported file type and are not over the file size limit. Review the name of your file(s) to ensure it does not
contain prohibited special characters.
You may try adding another property record for the same property to add documents to another entry.
Caution: if you are successful in this, please remove the other property so there is not a duplicate registration
submission for the same property.
If you are still unable to attach documentation to your registration, use the “Connect with us using secure
messaging” function to provide your documentation outside of the system.
Unable to view registration numbers and/or properties
If you are unable to view registration numbers or property details for a package on the Registration Package
List, ensure you access your Clean Energy Account through either Google Chrome or Microsoft Edge.
Changing your browser to one of these supported browsers usually resolves display issues.
Save or submit error
The most common reasons for save/submit errors are related to the web browser and/or the name of the
attached files.
Always use Microsoft Edge or Google Chrome as the web browser to ensure all options are visible.
If you receive an error when attempting to save or submit your registration package, please try the function
again, at least two times.
If you still encounter issues, check your package for common sources of system errors (listed below).
Save all information between each step of the registration process. If unable to submit, log out of your account,
log back in, and try to submit again.
Common System Errors
Supporting Documentation
• File names should only include one period.
• Ensure file names are less than 20 alpha/numeric characters (do not include hyphens, periods,
underscores, or any other special characters)
• If you selected Other as a file type and wrote a description, do not use punctuation or special characters.
• If a document applies to all properties, only attach to the first property and include a note in the
Additional Information section that the document applies to all properties.
• File names should be unique across properties. Do not use the same file name for documents for
different properties.
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Property/Facility Information
• If you used a bulk upload template, please ensure the first column has a unique Property ID. If you
would like to store other information about that property, you can save it in the far right “Additional
Information” column.
Tax Year and Tax Month of Election do not align
Registrations require two inputs for the tax year/period of the registration request. The first input is the
dropdown menu that requests the 4-digit tax year to which the registration will apply. This field is based off of
when the registrant’s tax year began, and corresponds to the year on the tax forms to be filed. For example, a
fiscal year filer with the accounting period from 7/1/2025-6/30/2026, would select “2025” as the tax year, as that
is when the year began.
In the General Information section of each package, the registrant must indicate the Month and Year that the
tax period ends. For example, a fiscal year filer with the accounting period from 7/1/2025-6/30/2026, would
select “June” and “2026” for this input. A calendar year filer for 1/1/2025-12/31/2025 would select “December”
and “2025.”
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Elective Pay and Transfer Election Pre-Filing Registration User Guide
Publication 5884 (07-2026) Catalog Number 94463R Department of the Treasury Internal Revenue Service www.irs.gov
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This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.