Change of Election

As noted above, registration numbers are unique and reflect the type of election, the annual accounting period in which the election will be made, the specific credit, and the unique facility/property. If the taxpayer can make either election (elective pay or transfer), the registrant could decide to change the election type after obtaining a particular type of registration number. In that case, you must amend the registration to:

• Cancel/remove the initial election type, and

• Obtain a registration number for the other type of election.

Registration for the different election type on an amended submission should include the originally issued registration number in the “Additional information” field.

If a registrant decides that a registration number is no longer required (such as when an election will no longer be pursued), the registrant can Cancel/revoke the entire registration package, which will invalidate all previously issued registration numbers. Similarly, a registration number for a single property can be cancelled/revoked if needed.