Elective Pay and Transfer Election Pre-Filing Registration User Guide

the submission to cancel the original election registration. You can then add the correct registration to that amendment or create a new submission. The registration number for the investment tax credit cannot be used for the corresponding production credit. See the instructions and forms for the applicable source credit forms (see Table 2) and Form 3800 to learn where registration numbers must be included on the registrant’s return (and associated forms).

If the taxpayer chooses a transfer election, the taxpayer must provide the registration number associated with the property/facility and credit to be transferred to the transferee who purchased the credit.

Registration numbers and corresponding information can be viewed in bulk by clicking “Download” from within a registration package.