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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

Returned – Closed

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

When the review is complete, “Returned – Closed” will display if either:

  • each registration number requested has been issued, or

  • the reviewer found information in the submission that cannot be remedied, such as a registration package submitted for the wrong year, or a placed-in-service date for an investment tax credit inconsistent with the year of registration.

If the registration numbers were issued, Registration Information will display the issued registration numbers in the column “Registration #.” Review Decision will show as “Issued” and no reviewer comments will be provided.

You may still amend a Closed submission; however, the amendment will be treated as a new submission and worked in the order it was received.

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