Elective Pay and Transfer Election Pre-Filing Registration User Guide

new owner and amend the registration to remove the facility/property from “Your Registrations.” The new owner will need to submit their own registration package. However, knowing that the facility/property underwent a prior review may facilitate IRS review if the facility/property is registered by the new owner.

In such situations, the registration should be Cancelled to rescind the original registration number.

Note: A new owner cannot use the registration number issued to another registrant. Providing the deleted registration number as additional information for their own submission serves simply to inform the IRS that the facility/property was previously reviewed, and a registration number was issued.