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User Guide Overview›Elective Pay and Transfer Election Pre-Filing Registration User Guide

Taxpayer Privacy and Public Disclosure

0726 Publ 5884 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

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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▸Contents — 0726 Publ 5884 (PDF)

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