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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 45X – Advanced Manufacturing Production Credit

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

Section 45X is a production tax credit for the domestic manufacturing and sale of certain solar and wind energy components, certain inverters, qualifying battery components, and applicable critical minerals.

Registration Section Field Field Description

Attestation
I confrm that a 48C Advanced
Energy Project Credit will not
be claimed for this facility/
property for this taxable period
and has not been claimed for
any date after August 16, 2022

Check box to attest statement is
true and valid.
Election Election Refer toTable 1 for election types available
based on entity type.
** See Note below.**
Important Dates Date Placed in Service See "Important Dates"

Facility/Property
Location
Street Address Street Address

Facility/Property
Location
City See “Facility/Property Location

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 eligible components
produced and included under
this registration number
Select one or more of the following eligible
components produced at the facility being
registered:
1) Solar energy component
2) Solar torque tube and structural
fastener component
3) Qualifying battery component
4) Electrode active components
5) Wind energy component
6) Applicable critical mineral
7) Inverter components
8) Related offshore wind vessel
9) Other
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.
Facility/Property
Information
Do you intend to make an
election for this Facility/
Property under 45X(a)(3)(B)?
Select either Yes or No.

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▸Contents — 0726 Publ 5884 (PDF)

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