Elective Pay and Transfer Election Pre-Filing Registration User Guide
0726 Publ 5884 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
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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