OMB control number
Pre-Filing Registration for Elective Payment and Transfer Elections
OMB 1545-2310 · TREAS/IRS.
OMB 1545-2310
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.
The latest form for Pre-Filing Registration for Elective Payment and Transfer Elections expires 2029-10-31 and is listed under ICR 202604-1545-027.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 1545-2310 Supporting Statement 2026-JC.docx | Supporting Statement A |
 Transfer of Certain Credits |
Other-Screenshots |
| Elective Payment of Applicable Credits |
Other-Screenshots |
| Advanced Manufacturing Investment Credit |
Other-Screenshots |
All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 202604-1545-027 | Extension without change of a currently approved collection | 2026-09-11 | ||
| 202304-1545-005 | New collection (Request for a new OMB Control Number) | 2023-08-15 | Approved without change |
OMB Details
Advanced Manufacturing Investment Credit
Federal Enterprise Architecture: General Government - Taxation Management