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
Additional Information
0726 Publ 5884 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Every credit includes an unformatted “Additional Information” text field. This field allows collection of any additional information the registrant may wish to provide to identify a specific property or facility, or that the IRS may determine is needed between updates of the registration tool. Currently, this field is optional. Some potential uses for this could include (for example):
Longitude and latitude coordinates of a large solar or wind farm installation that doesn’t have a street address at points other than the longitude and latitude provided for in the Facility/Property Location section.
A brief description of the registrant’s credit-earning activities when the registrant is a newly formed entity with no filing history.
Providing context or details to provide clarity regarding organizational structure/relationships, including information pertinent to disregarded entities
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