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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