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›General Information: Page 1 of 4
Date When the Registrant’s Accounting Period Ends
0726 Publ 5884 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Use the drop-down menu to select the ending month for the annual tax period in which each credit being registered is earned. This should match the fiscal year end date shown on the registrant’s last filed return. If new to filing an annual tax return, this date should be the same as the fiscal year end month used on the first annual tax return.
For example, if a registrant keeps its books and records on a non-calendar year that ends on June 30, 2026 and will use that date as the fiscal year end on its first annual tax return, select “June” and “2026” from the drop-down menu. Calendar year filers should select “December” and the year of the election.
If the registrant changes its fiscal year end (such as by filing a short-year return), you must amend the registration before the registrant files its return. See “Amendments.”
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