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
Reporting the Elective Payment Amount
0726 Publ 5884 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
The elective payment amount must be reported on the appropriate source credit form (ex. Form 3468, Form 8835, etc.), Form 3800, and on the “Elective payment election amount” line on the parent tax return. For example, the elective payment election lines are found on the following commonly used forms at the lines shown for tax year 2025:
Form 1120, Schedule J, line 22a,
Form 1120-S, line 24d,
Form 1065, line 29,
Form 990-T, Part III, line 6g. See Form 990-T for elective payment election only presentation for samples and more information.
Refer to the instructions for the source credit form, Form 3800, and the instructions for the appropriate tax return form for more information about claiming general business credits (including clean energy and advanced manufacturing credits) when making an elective payment election. Accurate reporting of elective payment amounts in the proper locations on the forms is imperative for successful processing of the return.
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