TaxCreditTransfer
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Tax Credit Transferability

Trusted, plain-English guidance on US tax credit transferability (IRC §6418). Start with the essentials, then follow step-by-step pages on registration, filing, eligible credits, and risk. Educational only — not tax advice.

Start with these hubs

Pick a path based on what you need today. Each hub links to detailed guides and checklists.

Start Here
What transferability means, who can transfer, and what credits qualify.
Beginner
How It Works
Cash payment rule, partial transfers, timing, and key deal steps.
Process
Eligible Credits
The 11 transferable credits under §6418, with a page for each credit.
Reference
Registration & Filing
Pre-filing registration, registration numbers, elections, and reporting.
IRS Steps
Risk & Compliance
Due diligence, excessive transfer risk, and recapture basics (high-level).
Risk
Glossary
Definitions and FAQs for the most-used transferability terms.
FAQ
Updates
What changed, what we updated, and where to find official guidance.
Fresh
Editorial Policy
How we write, cite sources, and keep pages current (YMYL standards).
Trust

Disclaimer: This site provides general informational and educational content only and is not tax or legal advice. For advice specific to your situation, consult qualified professionals. See full disclaimer.