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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

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

If no registration numbers were issued and the reason for non-issuance relates to an entity-level issue that prevents the registrant from qualifying for any elective payment or transfer election, information will be provided in the comments area below Submission Status. When some, but not all registration numbers are issued, and the basis for non-issuance relates to the credit or a specific facility/property, the reviewer’s comment will be associated with the facility/property. Under Registration Information click on the hyperlink labeled, “View Comments” to see an explanation for why a specific registration number was not issued.

The banner text at the top of the Your Registrations page will provide additional information.

If you respond within 35 days from when the registration was returned, the submission of the response will return the Submission Status to “Under Review,” which signifies that the submission retained its place in line for review. Selecting “Submit” will again lock the registrations and return Submission Status to “Under Review.” Therefore, you should submit responses only after every comment has been addressed.

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▸Contents — 0726 Publ 5884 (PDF)

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