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
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If the facility/property does not have a street address, identify the State and County where the facility/ property is physically located, and provide the latitude and longitude coordinates.
Latitude and longitude coordinates are required fields. The entry should be in decimal format with 6 digits to the right of the decimal point, with a minus sign (-) for latitudes south of the equator and longitudes west of the prime meridian. The entry field will not accept an entry formatted as degrees, minutes and seconds. The entry field also will not accept alphabetical characters for north, south, east or west.
For example, the White House, located at 1600 Pennsylvania Avenue NW, Washington, DC is located at latitude 38.897957 and longitude -77.036560.
Six digits of precision for latitude and longitude identifies a point on the globe within a few inches. This is a smaller area than most facilities/properties you would register through the registration tool. When a facility/property covers an area larger than the point identified with coordinates at this level of precision, simply select a single point for the entry. Be sure to use the same coordinates on the source credit form attached to the tax return.
You may (but are not required to) provide additional coordinates in the “Additional information” field to indicate the boundaries of a large installation.
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