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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

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/facility for a section
45Z credit, I confrm I have not also
claimed the section 45V or 45Q
credit for this property/facility for
this taxable year. I also confrm I
have not made an election under
section 48(a)(15) with respect to
this property/facility for this taxable
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/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
Is this facility/property owned by
more than one taxpayer?
Select either Yes or No.
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.

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▸Contents — 0726 Publ 5884 (PDF)

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