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
Attestation
0726 Publ 5884 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
The investment in a facility or property that could generate a section 45 renewable electricity production credit may also qualify for a section 48, energy credit, which is an investment tax credit. However, a taxpayer cannot claim both credits with respect to the same facility or property. Therefore, the registration tool requires an attestation that the taxpayer has not claimed a section 48 credit for this facility for any prior tax period.
The registrant must be able to make the attestation to continue to the other entry fields for the section 45 credit.
For information about the types of facilities/properties that may generate a section 45 credit, please refer to Form 8835, Renewable Electricity Production Credit, and instructions.
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