Credit Provision (by reference — 0726 Publ 5884 (PDF)

Organization exempt from the tax imposed by subtitle A by reason of subchapter F of chapter 1 of subtitle A	P	N/A	P	P	P	P	P	P	P	P	P	P	P	P
Government of any U.S. territory or a political subdivision thereof (including an agency or instrumentality)	P	N/A	P	P	P	P	P	P	P	P	P	P	P	N/A
Any State, the District of Columbia, or political sub- division thereof (including an agency or instrumentality)	P	N/A	P	P	P	P	P	P	P	P	P	P	P	N/A
An Indian tribal government or a subdivision thereof (including an agency or instrumentality)	P	N/A	P	P	P	P	P	P	P	P	P	P	P	N/A
Any Alaska Native Corporation (as defined in section 3 of the Alaska Native Claims Settlement Act, 43 U.S.C. 1602(m))	P	N/A	P	P	P	P	N/A	P	P	P	P	P	P	P
The Tennessee Valley Authority	P	N/A	P	P	P	P	P	P	P	P	P	P	P	N/A
Rural electric cooperative	P	N/A	P	P/T	P	P	N/A	P	P	P	P	P	P	P
S Corp	T	T	T	P/T	T	P/T	N/A	P/T	T	T	T	T	T	P
C Corp	T	T	T	P/T	T	P/T	N/A	P/T	T	T	T	T	T	P
Partnership	T	T	T	P/T	T	P/T	N/A	P/T	T	T	T	T	T	P
Real Estate Investment Trust	T	T	T	P/T	T	P/T	N/A	P/T	T	T	T	T	T	P
Sole proprietor	T	T	T	P/T	T	P/T	N/A	P/T	T	T	T	T	T	P
Trust	T	T	T	P/T	T	P/T	N/A	P/T	T	T	T	T	T	P
Section 664 (charitable remainder trusts), 408(e) (IRAs) and various similar tax-advantaged savings accounts not included in subchapter F*	T	T	T	P/T	T	P/T	N/A	P/T	T	T	T	T	T	P

These entities do not have their own entity type indicator in the Elective Pay and Transfer Election Registration tool. These filers will choose “Trust.” **”P” means that the registrant type identified in the left column can request a registration number for an elective payment election with respect to the credit in the top row. “T” means that the registrant type identified in the left column can request a registration number for a transfer election with respect

to the credit in the top row. “N/A” indicates that the registrant type in the left column is unable to make either election for the credit listed in the top row.