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 48D 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. 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 48D credit:

Permits to operate from authority having jurisdiction.
EPA permit to operate (for a semiconductor manufacturer only)
Evidence of ownership that ties the qualifying facility/property to the geographic location.

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▸Contents — 0726 Publ 5884 (PDF)

0726 Publ 5884 (PDF)

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