Elective Pay and Transfer Election Pre-Filing Registration User Guide

Note: You must create a separate account for each taxpayer/entity for which you are authorized to act and that needs to register its intention to monetize any credits with an elective payment election or a transfer election

Note: Publication 5902 recommends that each Clean Energy Account have two Clean Energy (CE) Officers. If the sole CE offcer is no longer available and does not transfer access, the registrant runs the risk of losing access to the account. Until a second Clean Energy Officer is added, the following message will display:

Your business currently has only one CE officer assigned. The IRS strongly recommends designating at least two CE officers to ensure uninterrupted management of your account. If you are not the CE officer for your entity, please inform your CE officer of this message. See Pub 5902 for additional information.

To navigate to a specific tool within Clean Energy, click on the option for an authorized entity. Doing so will take you to the IRS Clean Energy landing page. The IRS Clean Energy landing page will include three tiles: Elective Pay and Transferability Registration, Vehicle Manufactures, and Vehicle Dealers and Sellers.