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
Eligible Components
0726 Publ 5884 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
The section 45X credit applies to production of eligible components, as that term is defined in section 45X and other guidance. A facility/property may produce more than one type of eligible component. Therefore, you can select as many eligible components listed under the Facility/Property Information as applicable. If you need to describe eligible components not specifically identified in the drop-down list, select “Other.” A text box will open below the list where a required description of the item(s) can be entered.
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