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
Credit-Specific Information
Section 30C – Alternative Fuel Vehicle Refueling Property
Section 40A(b)(4) – Small Agri-Biodiesel Producer Credit
Section 45 – Renewable Electricity Production Credit
Section 45Q – Carbon Oxide Sequestration
Section 45U – Zero Emission Nuclear Power Production Credit
Section 45V – Production of Clean Hydrogen Credit
Section 45W – Commercial Clean Vehicles Credit
Section 45X – Advanced Manufacturing Production Credit
Section 45Y – Clean Electricity Production Credit
Section 45Z – Clean Fuel Production Credit
Section 48 – Energy Credit
Section 48C – Qualifying Advanced Energy Project Credit
Section 48E – Clean Electricity Investment Credit
Section 48D – Advanced Manufacturing Investment Credit
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