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 45Z – Clean Fuel Production Credit
0726 Publ 5884 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Section 45Z provides a production tax credit limited to registered producers of certain clean transportation fuels produced in the United States.
The registrant (or subsidiary/disregarded entity) is required to be a registered clean fuel producer for the section 45Z credit with the IRS prior to pre-filing registration for transfer or elective pay. The lack of a valid clean fuel producer number(s) issued by the IRS cannot be remedied with alternative documentation.
| Registration Section | Field | Field Description |
|---|---|---|
Attestation |
I confrm that this registration is for a section 45Z credit. By registering this property/ 45Z credit, I confrm I have not also claimed the section 45V or 45Q credit for this property/ this taxable year. I also confrm I have not made an election under section 48(a)(15) with respect to this property/ year or any prior 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 Placed in Service | See “Important Dates” |
Facility/ Location |
Street Address | See “Facility/ |
Facility/ Location |
City | City |
Facility/ Location |
State | State |
Facility/ Location |
ZIP Code | ZIP Code |
Facility/ Location |
County | County |
Facility/ Location |
Latitude | Latitude |
Facility/ Location |
Longitude | Longitude |
| Facility/ Information |
Type of Facility/ |
User entered. |
| Facility/ Information |
Is this facility/ more than one taxpayer? |
Select either Yes or No. |
| Facility/ Information |
Additional Information, if any. | Provide any additional information, if necessary, that will help in this registration, such as information regarding disregarded entities/ relationship. |
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