Pre-Filing Registration for Elective Payment and Transfer Elections

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
1545-2310 Supporting Statement 2026-JC.docx	Supporting Statement A	Uploaded 2026-08-27	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
259726	Transfer of Certain Credits	Other-Screenshots	Modified
259725	Elective Payment of Applicable Credits	Other-Screenshots	Modified
259724	Advanced Manufacturing Investment Credit	Other-Screenshots	Modified

ICR Details

OMB Control No: 1545-2310	ICR Reference No: 202604-1545-027
Status: Received in OIRA	Previous ICR Reference No: 202304-1545-005
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Pre-Filing Registration for Elective Payment and Transfer Elections
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 09/11/2026

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved	09/30/2026
Responses	70,050	70,050
Time Burden (Hours)	434,471	434,471
Cost Burden (Dollars)	0	0

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Abstract: IRC section 48D allows for certain manufacturing credits. Section 6417 allows certain taxpayers to treat certain credits as a direct payment rather than a credit against their federal income tax liabilities. Section 6418 permits eligible credits to be transferred from eligible taxpayers to unrelated taxpayers. Treasury Decisions (TD) 9988, 9989, and 9993 prescribe the procedures to register and make payment elections under Internal Revenue Code sections 48D, 6417, and 6418.

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Authorizing Statute(s): PL: Pub.L. 117 - 169 13801 Name of Law: Inflation Reduction Act of 2022 (IRA)
   US Code: 26 USC 48D Name of Law: Advanced Manufacturing Investment Credit
   US Code: 26 USC 6417 Name of Law: Elective Payment of Applicable Credits
   PL: Pub.L. 117 - 167 107 Name of Law: CHIPS Act of 2022 (CHIPS Act)
   US Code: 26 USC 6418 Name of Law: Transfer of Certain Credits
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 29522	05/20/2026
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 56286	09/01/2026
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 3

table that charts list of burden

IC Title	Form No.	Form Name
Advanced Manufacturing Investment Credit
Elective Payment of Applicable Credits
Transfer of Certain Credits

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ICR Summary of Burden

table that charts list of burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	70,050	70,050	0	0	0	0
Annual Time Burden (Hours)	434,471	434,471	0	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $2,500,000

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 09/11/2026

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