Manner of making election
(b) Manner of making election(1) In general(i) Election is made on the annual tax return. An elective payment election is made on the annual tax return, as defined in 1.6417-1(b), in the manner prescribed by the IRS in guidance, along with any required completed source credit form(s) with respect to the applicable credit property, a completed Form 3800, General Business Credit, (or its successor), and any additional information, including supporting calculations, required in instructions.