Section 45 – Renewable Electricity

Section 45 provides a production tax credit for production of electricity from qualified energy resources at a qualified facility during the 10-year credit period which is sold to an unrelated party. Section 45 is not available for facilities/properties placed in service after December 31, 2024 unless construction of the facility/property began before December 31, 2024. For example, wind energy facility/property placed in service in June 2025 could not be registered for section 45 if construction began in May 2025, but could be registered for section 45 if construction began in November 2024.

For facilities/properties that began construction after December 31, 2024, refer to Section 45Y.

Registration Section	Field	Field Description
Attestation	I confrm that a section 48 credit will not be claimed for this facility/property for this taxable period or any prior taxable period.	Check box to attest statement is true and valid.
Election	Election	Refer toTable 1 for election types available based on entity type.
Important Dates	Date Construction Began	See "Important Dates"
Important Dates	Date Placed in Service	Date Placed in Service
Facility/Property Location	Street Address	See “Facility/Property Location”
Facility/Property Location	City	City
Facility/Property Location	State	State
Facility/Property Location	ZIP Code	ZIP Code
Facility/Property Location	County	County
Facility/Property Location	Latitude	Latitude
Facility/Property Location	Longitude	Longitude
Facility/Property Information	Type of Facility/Property	Select one of the following types for the qualifed property being registered: 1) Closed Loop Biomass 2) Geothermal 3) Landfll gas 4) Marine and Hydrokinetic 5) Municipal solid waste 6) Open-loop biomass 7) Qualifed hydropower 8) Solar 9) Trash 10) Wind
Facility/Property Information	Is the facility/property owned by more than one taxpayer?	Confrm yes or no.
Facility/Property Information	Additional Information, if any.	Provide any additional information, if necessary, that will help in this registration, such as information regarding disregarded entities/ownership relationship.