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
Sequestration Point
0726 Publ 5884 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Pre-file registration information for a section 45Q credit requires information about the ownership of the sequestration point.
If the registrant answers “Yes,” that the taxpayer owns the sequestration point, no other information is needed. However, if the answer is “No,” that the taxpayer does not own the sequestration point, then additional fields will open to collect information about the owner of the sequestration point. Please enter the sequestration point operator’s name, street address, city, state, zip code, and country.
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