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

Section 40A(b)(4) Supporting Documents

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

Registrants must provide supporting documentation for each facility/property being registered. Supporting documents must show that the facility/property being registered exists and is owned by the registrant. It should also corroborate any necessary dates such as verification of the placed in service and beginning of construction dates. The following is a non-exhaustive list of documents that may support the registration of a facility/property for the section 40A(b)(4) credit:

A brief description of the facility/property signed by an executive-level representative of the taxpayer.
Permits to operate, certificates of occupancy, etc. for the facility/property.

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▸Contents — 0726 Publ 5884 (PDF)

0726 Publ 5884 (PDF)

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