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

Joint Ownership

0726 Publ 5884 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

For certain production tax credits, the registration tool asks about percentage ownership. This question is asking about direct fractional ownership as joint tenants or tenants in common. The question does not refer to a property/facility owned by several persons through their interests in a partnership, corporation, limited liability company or other entity.

If the registrant answers “Yes,” an additional field opens to capture the registrant’s percentage ownership interest, stated as a percentage to precision of two decimal places.

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0726 Publ 5884 (PDF)

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