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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›Amendments and Cancellations

Addition of a Facility/Property Serial Submissions

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

The registrant can submit registrations for review in series. For example, if early in the registrant’s accounting period you know that the registrant will need registration numbers for tax credit investments placed in service early in the year or the registrant will undertake production tax credit projects, you can submit those facilities/ properties for registration as soon as you have the information needed to submit the registration. If the registrant later adds more tax credit investments or undertakes new production activities that need a separate registration number, you can submit those new facilities/properties later in the year by amending a previous submission (or by submitting a separate package).

The initial submission will create the registration for that accounting period. Each subsequent submission will amend the initial submission.

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