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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 Supporting Documents

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

Taxpayers must provide supporting documentation for each qualified clean hydrogen production 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 and beginning of construction dates. The following is a non-exhaustive list of documents that may support the registration of a facility for the section 45V credit:

  • Operating permit

  • Commissioning report

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▸Contents — 0726 Publ 5884 (PDF)
0726 Publ 5884 (PDF)

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