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

Facility-By-Facility Reporting

0726 Publ 5884 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Reporting on a facility/property basis will determine the number of registrations numbers the registrant will need. Refer to the instructions for each source credit form. Pre-filing registration review will not consider whether the facility-by-facility rules have been applied correctly. The registrant is responsible for knowing how many registration numbers will be needed and how to describe the facility/property associated with each registration number.

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▸Contents — 0726 Publ 5884 (PDF)

0726 Publ 5884 (PDF)

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