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 45U Supporting Documents

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

Registrants must provide supporting documentation for each qualified nuclear power facility being registered. Supporting documents must show that the facility being registered exists and is owned by the registrant. It should also corroborate any necessary dates such as verification of the placed in service date. The following is a non-exhaustive list of documents that may support the registration of a facility for the section 45U credit:

License or permit issued to the taxpayer by an appropriate government agency authorizing the registrant’s operation of the qualified nuclear power facility.

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▸Contents — 0726 Publ 5884 (PDF)

0726 Publ 5884 (PDF)

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