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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 45V – Production of Clean Hydrogen Credit

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

Section 45V is a production tax credit for qualified clean hydrogen produced by the taxpayer at a qualified clean hydrogen production facility during the 10-year period beginning on the date the facility was originally placed in service.

Registration Section Field Field Description

Election
Election
Refer toTable 1 for election types
available based on entity type.
** See Note below.**
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 User entered.
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.
Additional Contact
(optional)
Name User entered. Provide the name and
address of an unrelated party who
can verify theproduction and sale
or use of such hydrogen at the time
of registration, if known.
Additional Contact
(optional)
Street Address Street Address
Additional Contact
(optional)
City City
Additional Contact
(optional)
State State
Additional Contact
(optional)
ZIP Code ZIP Code
Additional Contact
(optional)
County County

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