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›Facility/Property Information
General Principles
0726 Publ 5884 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
The information collected for each credit is based on the requirements to qualify for the credit.
Registration Not a Determination of the Amount or Validity of a Credit
The purpose of pre-filing registration is to “[prevent] duplication, fraud, improper payments, or excessive payments” as described in sections 48D(d)(2)(E), 6417(d)(5) and 6418(g)(1).
Issuance of a registration number does not mean that the registrant has been determined to qualify for a credit of any specific amount. In addition to registering the intent to monetize one of the credits listed previously, each taxpayer must meet other requirements to make a valid election, including reporting the credit on the applicable source credit form (see Table 2 – Source Credit Forms), completing Form 3800 and attaching those forms to a timely filed tax return.
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