Registration Numbers

Each registration number is unique and has been assigned to a specific:

• Election type

• Credit

• Facility/Property

• Tax period of the election, and

• Owner of the facility/property

Note: Registration numbers are 12 digits and contain only alpha-numeric characters. If you are issued a registration number that is not 12 digits or contains a special character, or is a duplicate of another registration number, notify the review team via Secure Messaging so the issue can be addressed and corrected.

Any changes to the information provided in the registration affecting any of these elements of the registration number will necessitate an amendment to the registration. See “Amendments.”

For example, if you indicated the registrant’s intention to make an elective payment for a section 45Q credit and later decide to transfer it instead for the same year, you must amend the submission to cancel the original election registration. You can then and add the correct registration to that amendment or create a new submission. The elective payment registration number cannot be used to make a transfer election on the registrant’s tax return.

Similarly, if the registrant initially elects to monetize an investment tax credit (that could also be taken as a production tax credit), and later decides to pursue the production tax credit instead, you must amend

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