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

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

Registration Section	Field	Field Description
Facility/Property Information	What source of funds was used to acquire the property?	See “Source of Funds”
Facility/Property Information	Is this facility listed in the published 48E table?	Select either Yes or No. Annual tables are released providing certain clean electricity facilities which qualify categorically for the section 45Y and 48E credits.
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.

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▸Contents — 0726 Publ 5884 (PDF)

0726 Publ 5884 (PDF)

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