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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

Change of Facility/Property Information

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

If circumstances change such that a decision previously provided in the Elective Pay and Transfer Election Pre-Filing Registration tool would change, you should return to the registration tool as soon as practicable to update the information in the registration and submit it for review. If the change means that the taxpayer will no longer qualify to monetize the credit in the manner previously indicated, the registration number will be removed. A comment will be attached to the registration explaining the change. If the change does not affect qualifications to monetize the credit, the registration will be returned as closed and the registration number will remain in effect.

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▸Contents — 0726 Publ 5884 (PDF)

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