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
0726 Publ 5884 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Section 45U – Zero Emission Nuclear Power Production Credit
Section 45V – Clean Hydrogen Production Credit
Section 45X – Advanced Manufacturing Production Credit
Section 48C – Qualifying Advanced Energy Project Credit
Section 48D – Advanced Manufacturing Investment Credit
Selecting “ADD FACILITY/PROPERTY” will open the input page(s) for the credit. The specific information required for each credit is described below.
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