Section 45Y – Clean Electricity — 0726 Publ 5884 (PDF)

Section 45Y is a production tax credit for production of electricity at facilities with a greenhouse gas emissions rate not greater than zero. This section applies to property placed in service after December 31, 2024.

Registration Section	Field	Field Description
Attestation	I confrm that by claiming this facility/property on 45Y, I have not claimed the Secs. 45, 45J, 45Q, 45U, 48, 48A, or 48E credits for this facility in prior taxable years and will not claim them for production during this taxable year.	Check box to attest statement is true and valid.
Election	Election	Refer toTable 1 for election types available based on entity type.
Important Dates	Date Construction Began	See “Important Dates”
Important Dates	Date Placed in Service	Date Placed in Service
Facility/Property Location	Street Address	See “Facility/Property Location
Facility/Property Location	City	City
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 Facility/Property	User entered.
Facility/Property Information	Type of eligible components produced and included under this registration number	Confrm yes or no.
Facility/Property Information	Is this facility listed in the published 45Y table?	Select either Yes or No. Annual tables are released providing certain clean electricity facilities which qualify categorically for the section 45Y and 48E credits.
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.