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 45Q Supporting Documents
0726 Publ 5884 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Registrants must provide supporting documentation for each property/facility being registered. Supporting documents must show that the 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 45Q credit:
Approved lifecycle analysis (LCA), or summary, if the LCA is greater than 5 pages
Substantiation that the taxpayer will have use of the land where the sequestration facility is located, such as proof of land ownership or long-term lease
Substantiation of EPA permit application
EPA approved Monitoring, Reporting, Verification (MRV) Plan
Proof of approval for geologic sequestration wells
State and local government approvals or permits, including environmental approvals
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