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

Attestation

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

IRC 45Y restricts a “qualified facility” from qualifying for tax credits under code sections 45, 45J, 45Q, 45U, 48, 48A, or 48E. The registrant must attest that the property being registered will not also be claimed as a “qualified facility” under these other code sections.

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▸Contents — 0726 Publ 5884 (PDF)

0726 Publ 5884 (PDF)

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