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 Supporting Documents

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

Registrants must provide supporting documentation for each property/facility being registered. Supporting documents must show that the property being registered exists and is operated by the registrant. It should also corroborate any necessary dates. The following is a non-exhaustive list of documents that may support the registration of a facility/property for the section 45X credit:

Proof of operation of the premises by the registrant
Permits to operate the manufacturing facility or to produce certain eligible components
Contract manufacturing agreements
Contract manufacturing certification statement under Treas. Reg. 1.45X-1(c)(3)

If the production tax credit relates to an offshore wind vessel, supporting documents should include the documents described below:

Coast Guard Forms regarding the subject vessel, including:
- CG 1261 – Builder’s Certification,
- CG 1340 – Bill of Sale, or
- CG 1258 – Application for Certificate of Documentation

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — 0726 Publ 5884 (PDF)

0726 Publ 5884 (PDF)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.