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/ Location |
Street Address | Street Address |
Facility/ Location |
City | See “Facility/ |
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 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/ Information |
Additional Information, if any. | Provide any additional information, if necessary, that will help in this registration, such as information regarding disregarded entities/ |
| Facility/ 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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