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 48E – Clean Electricity Investment Credit
0726 Publ 5884 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Section 48E is an investment tax credit for qualified investment in qualifying clean electricity generation facilities or energy storage technology. This section applies to property placed in service after December 31, 2024.
| Registration Section | Field | Field Description |
|---|---|---|
Election |
Election | Refer toTable 1 for election types available based on entity type. |
| Important Dates | Date Construction Began | See “Important Dates” |
| Important Dates | Date Placed in Service | Date Placed in Service |
| Facility/ Location |
Street Address | See “Facility/ |
| Facility/ Location |
City | City |
| Facility/ Location |
State | State |
| Facility/ Location |
ZIP Code | ZIP Code |
| Facility/ Location |
County | County |
| Facility/ Location |
Latitude | Latitude |
| Facility/ Location |
Longitude | Longitude |
| Low-Income Community Bonus |
Did you receive a low-income community bonus? |
Confrm yes or no. |
| Facility/ Information |
Type of Facility/ |
Select the type of qualifed property being registered: 1) Solar (including photovoltaic and concentrated solar power) 2) Wind (including small wind properties) 3) Hydropower 4) Marine and hydrokinetic 5) Geothermal (including fash and binary plants) 6) Nuclear fssion 7) Fusion energy 8) Waste energy recovery property (WERP) 9) Combustion and Gasifcation (C&G) Facility 10) Non-Combustion and Gasifcation (Non-C&G) Facility 11) Energy Storage Technology- Electrical 12) Energy Storage Technology- Thermal 13) Energy Storage Technology- Hydrogen |
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