# Prop. Treas. Reg. § 1.45Z-6: Procedures for filing a claim for the clean fuel production credit. Proposed regulation, not in force. REG-121244-23, 91 FR 5160, published 2026-02-04 . Interprets 26 U.S.C. § 45Z. Par. 3. Sections 1.45Z-4 through 1.45Z-6 are added to read as follows: (a) Time and manner of filing a claim. To claim the section 45Z credit, a taxpayer must include a completed Form 7218 with the taxpayer's timely filed (including extensions) Federal income tax return or Federal information return for the taxable year for which the taxpayer is claiming the section 45Z credit. A separate Form 7218 is required for each qualified facility at which transportation fuel for which the taxpayer is claiming the section 45Z credit is produced. A taxpayer must complete Form 7218 in accordance with the instructions to that form and provide all information required by the form and instructions. A taxpayer must include with its Form 7218 any applicable certification required by § 1.45Z-5. (b) Proper claimant —(1) In general. Except as provided in paragraph (b)(2) of this section, only a taxpayer that is registered by the IRS as a producer of transportation fuel at the time of production may claim the section 45Z credit. See section 45Z(f)(1)(A)(i)(I) of the Code. See § 1.4101-1 for rules related to registration, including the activity letters, under which producers of transportation fuel must be registered to claim the section 45Z credit. (2) Special rules —(i) Producer is a disregarded entity. If a taxpayer owns an entity that is disregarded as an entity separate from its owner within the meaning of § 301.7701-2(c)(2)(i) of this chapter (disregarded entity) that produces transportation fuel, and such disregarded entity is registered as a producer of transportation fuel at the time of production, the taxpayer that owns the disregarded entity is treated as the registered producer for purposes of claiming the section 45Z credit. The registration number (within the meaning of section 45Z(f)(1)(A)(i)(I) and § 1.4101-1) of that disregarded entity is attributed to the taxpayer. A taxpayer claiming a section 45Z credit with respect to transportation fuel produced by a disregarded entity that it owns must satisfy the recordkeeping requirements in § 1.45Z-4(g)(1). (ii) Producer is a qualified subchapter S subsidiary. If a taxpayer owns an entity that is a qualified subchapter S subsidiary within the meaning of section 1361(b)(3)(B) of the Code (QSub) that produces transportation fuel, and such QSub is registered as a producer of transportation fuel at the time of production, the taxpayer that owns the QSub is treated as the registered producer for purposes of claiming the section 45Z credit. The registration number (within the meaning of section 45Z(f)(1)(A)(i)(I) and § 1.4101-1) of that QSub is attributed to the taxpayer. A taxpayer claiming a section 45Z credit with respect to transportation fuel produced by a QSub that it owns must satisfy the recordkeeping requirements in § 1.45Z-4(g)(1). (iii) Producer is a member of a consolidated group. If a member of a consolidated group (as defined in § 1.1502-1(b) and (h), respectively) that produces transportation fuel is registered as a producer of transportation fuel at the time of production, the agent for such consolidated group is treated as the registered producer for purposes of claiming the section 45Z credit on the group's return. The registration number (within the meaning of section 45Z(f)(1)(A)(i)(I) and § 1.4101-1) of the member is attributed to the agent when claiming the section 45Z credit. The member producing the transportation fuel must satisfy all applicable requirements of section 45Z and the section 45Z regulations. For rules applicable to the agent for a consolidated group (generally the common parent), see § 1.1502-77. (c) Applicability date. This section applies to qualified sales occurring in taxable years ending on or after [date of publication of final regulations in the Federal Register ].