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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 48C Supporting Documents

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. The following is a non-exhaustive list of documents that may support the registration of a facility/property for the section 48C credit. Registration cannot be completed until all three letters have been received by the taxpayer.

  • Allocation Acceptance Letter (Letter 6598)

  • ACN Certification Letter (Letter 6599)

  • Placed in Service Letter (Letter 6601)

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▸Contents — 0726 Publ 5884 (PDF)
0726 Publ 5884 (PDF)

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