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 48 Supporting Documents

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

Registrants must provide supporting documentation for each property being registered. Supporting documents must show that the property being registered exists and is owned by the registrant. It should also corroborate any necessary dates such as verification of the placed in service and beginning of construction dates. The following is a non-exhaustive list of documents that may support the registration of a facility/property for the section 48 credit:

Proof of ownership of the energy facility/property with respect to which the credit is computed.
Construction permit showing commencement of construction of the energy facility/property.
Permits to operate from utility (only if connected to the grid, or if not connected to the grid electrical permits to operate from an authority having jurisdiction).
Letter from the IRS providing the low-income community bonus allocation number, if applicable.

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0726 Publ 5884 (PDF)

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