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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

Section 45Z restricts a “qualified facility” from also claiming tax credits in the same taxable year under sections 45V, 45Q, or 48(a)(15) (“anti-stacking credits”). The registrant must attest that the anti-stacking credits have not been claimed on the facility being registered.

45

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▸Contents — 0726 Publ 5884 (PDF)
0726 Publ 5884 (PDF)

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