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

Manual Entry

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

Facility/property entries for each credit can be made manually by entering facility/property information required for a complete submission field by field.

The IRS anticipates that manual entry will be adequate for the following credits:

Section 40A(b)(4) – Small Agri-Biodiesel Producer Credit
Section 45Q – Carbon Oxide Sequestration Credit

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▸Contents — 0726 Publ 5884 (PDF)

0726 Publ 5884 (PDF)

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