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

Resources Before You Register

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

The elective payment elections under section 6417 and 48D(d) and transfer election under section 6418 apply to specific general business credits. This User Guide assumes familiarity with general business credits such as:

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▸Contents — 0726 Publ 5884 (PDF)

0726 Publ 5884 (PDF)

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