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
How Many Registration Numbers
0726 Publ 5884 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
The number of registration numbers a taxpayer needs to request through the pre-filing registration process for facility-by-facility reporting will depend on how the credits must be computed and reported on the source credit form (see Table 2 below) and Form 3800.
Before you begin a registration package for a taxpayer, refer to the instructions for each applicable source credit form and the instructions for Form 3800. The credit forms corresponding to each credit for which an election may be registered through the registration tool are shown in Table 2: Source Credit Forms.
15
Get a plain-English answer with a citation back to this text.
Ask AI about this code