Path to Monetizing a Clean Energy/Advanced Manufacturing Credit with an Elective…
0726 Publ 5884 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
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.
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
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Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
General Information Screens¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
Elective Pay and Transfer Election Pre-Filing Registration User Guide¶
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