Supporting Documents What Documents are Needed

The documentation needed to support pre-filing registration will vary by the type of credit. See the creditspecific information for each credit, later, for a description of the types of documents that will facilitate processing of the pre-filing registration.

In general, supporting documents must show that the facility/property being registered exists and is owned/ operated by the registrant (as dictated by the specific credit section). It should also corroborate any necessary dates for the specific credit. The documentation should clearly refer to the specific energy/manufacturing facility/property. For example, documents to support a solar installation should refer specifically to the solar panels. See Treasury Regulation 1.6417-5(b)(5)(vii)(C) and Treasury Regulation 1.6418-4(b)(5)(vii)(C). See also Treasury Regulation 1.48D-6(b)(6)(vi)(C).