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 45Y Supporting Documentation
0726 Publ 5884 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Registrants must provide supporting documentation for each property being registered. Supporting documents must show that the property being registered exists and is owned by the registrant. It should also corroborate any necessary dates such as verification of the placed in service and beginning of construction dates. The following is a non-exhaustive list of documents that may support the registration of a facility/property for the section 45Y credit:
Permits to operate from a utility (only if connected to the grid). If not connected to the grid, electrical permits to operate from an authority having jurisdiction.
A brief description of the facility/property signed by an executive-level representative of the taxpayer.
Executive summary of an independent engineer or commissioning report.
An executive summary of the interconnection agreement with the applicable utility, signed by an executive-level representative of the taxpayer.
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