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/ Location |
Street Address | See “Facility/ |
| Facility/ Location |
City | City |
| Facility/ Location |
State | State |
| Facility/ Location |
ZIP Code | ZIP Code |
| Facility/ Location |
County | County |
| Facility/ Location |
Latitude | Latitude |
| Facility/ Location |
Longitude | Longitude |
| Facility/ Information |
Type of Facility/ |
User entered. |
| Facility/ Information |
Is the facility/ more than one taxpayer? |
Confrm yes or no. |
| Facility/ 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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