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
Certain taxpayers have the option to make either an elective payment or transfer election with respect to the following credits:
Section 45Q – Carbon Oxide Sequestration Credit,
Section 45V – Production of Clean Hydrogen Credit,
Section 45X – Advanced Manufacturing Production Credit.
Therefore, the election selection field will appear for the registrant types shown in Table 1 as eligible to make an elective payment or transfer election.
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