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 Supporting Documentation
0726 Publ 5884 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Registrants must provide supporting documentation for each property/facility being registered. Supporting documents must show that the property/facility being registered exists and is operated by the registrant. It should also corroborate any necessary dates such as verification of the placed in service date. The following is a non-exhaustive list of documents that may support the registration of a facility/property for the section 45Z credit:
Letter from IRS registering the entity as a producer of clean fuel (required for 45Z).
A brief description of the facility/property signed by an executive-level representative of the taxpayer.
Permits to operate, certificates of occupancy, etc. for the facility.
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