User Guide Overview›Path to Monetizing a Clean Energy/Advanced Manufacturing Credit with an Elective Payment or a Transfer Election›Elective Pay and Transfer Election Pre-Filing Registration User Guide
Credit(s) Selection
0726 Publ 5884 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
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
21
Get a plain-English answer with a citation back to this text.
Ask AI about this code