Elective Pay and Transfer Election Pre-Filing Registration User Guide

Note: Registration numbers are included on both the credit source form and Form 3800. Including the registration number(s) on the source credit form provides a reference to credits reported on Form 3800. For an election to process correctly, the registration number must be entered in the appropriate field on Form 3800, Part III. The Instructions for Form 3800 explain how to complete Parts III and V when the taxpayer registered multiple properties for the same credit. In general, omission of a valid registration number from Form 3800 attached to the taxpayer’s return for any reason will cause an elective payment or transfer election to be treated as ineffective. This rule is applied on a facility/property basis and credit-by-credit basis.