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

Election Under Section 45X(a)(3)(B)

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

Refer to the Instructions for Form 7207, Advance Manufacturing Production Credit for information about the circumstances under which a sale of eligible components to a related person can be treated as a sale to an unrelated person.

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▸Contents — 0726 Publ 5884 (PDF)

0726 Publ 5884 (PDF)

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