Section 48C – Qualifying Advanced

Section 48C is an investment tax credit for qualifying investments in qualifying advanced energy projects that receive an allocation based on a competitive application process.

The control number issued by the Department of Energy is required for pre-filing registration for a section 48C credit. The lack of a valid control number issued by the Department of Energy cannot be remedied with alternative documentation.

Registration Section	Field	Field Description
Election	Election	Refer toTable 1 for election types available based on entity type.
Important Dates	Date Placed in Service	See “Important Dates”
Facility/Property Information	Type of Facility/Property	User entered.
Facility/Property Information	48C Allocation Control Number (From Department of Energy)	Enter Department of Energy 48C Allocation Control Number issued.
Facility/Property Information	What source of funds was used to acquire the property?	See “Source of Funds”
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.