Disclaimer. The information on this website is for general educational and informational purposes only. It is not tax, legal, accounting, or investment advice, and it does not replace professional guidance.

Plain-English summary

  • No advice. This site does not provide tax, legal, accounting, or investment advice.
  • No professional relationship. Using this site does not create an attorney-client, CPA-client, fiduciary, or other professional relationship.
  • No guarantees. We do not guarantee that content is complete, error-free, or current when you read it.
  • Verify everything. Consult official sources (IRS/Treasury) and qualified professionals for your specific facts.
  • Your responsibility. Decisions and actions based on this site are yours.

1) Educational content only

This website provides general educational information about U.S. tax credit transferability and related clean-energy tax topics. Nothing here is intended as — or should be treated as — professional advice. Consult a qualified tax advisor, attorney, or CPA for guidance specific to your situation.

Eligibility is fact-specific

Whether a specific project, facility, or transaction qualifies for a credit depends on details that a general educational website cannot evaluate. IRS guidance is also general in nature and does not make project-specific determinations.

2) No professional relationship

Reading content, using checklists, or contacting us does not create an attorney-client, accountant-client, fiduciary, or other professional relationship. If you need professional advice, hire a qualified professional in your jurisdiction.

3) Accuracy and changes in law

Tax laws, regulations, IRS forms, and agency guidance change — sometimes quickly. We work to keep content current but do not guarantee completeness or timeliness. Verify important information against official sources before relying on it.

What to verify

  • Current-year IRS forms and instructions
  • Final regulations and official IRS/Treasury guidance
  • Credit-specific eligibility definitions and timing rules
  • Registration and election requirements

See Updates and Sources for official links.

4) Transaction responsibility

Credit transfer transactions involve legal, tax, and financial consequences. Buyers and sellers should conduct appropriate due diligence and use written agreements. This site provides educational overviews but cannot evaluate your transaction, draft documents, or confirm compliance.

Common risk areas

  • Eligibility risk: credit later disallowed or reduced.
  • Computation risk: production, basis, or adders overstated.
  • Filing risk: missing or incorrect registration numbers or election documentation.
  • Recapture risk: certain investment credits can involve recapture.
  • FEOC risk: post-OBBBA restrictions on foreign-entity transfers.

See Risk & Compliance.

5) External links

This site links to third-party resources including government agencies. We do not control their content and are not responsible for their accuracy, completeness, or availability. Links are for convenience and do not imply endorsement.

6) How we make money

This site earns revenue by routing qualified buyers, sellers, and advisors to the marketplaces, brokers, insurers, and advisory firms that transact §6418 credits. We may receive referral fees or other compensation when an introduction leads to business. We do not run display ads. An introduction is not an endorsement — we do not vet, guarantee, or bear responsibility for any provider or deal. See our Privacy Policy for how we handle your information.

7) Copyright

Unless stated otherwise, content on this website is owned by this site and protected by applicable copyright laws. You may share links. Do not copy or republish substantial portions without permission.

8) Contact

To report an error, suggest an update, or ask a question, use our contact form.

Strongly recommended

If you are considering a credit transfer, consult qualified tax and legal advisors. Transferability rules are technical, and mistakes can be costly.

Official references

  • IRS transferability FAQs: IRS
  • Final transfer regulations (T.D. 9993): Federal Register
  • Pre-filing registration (26 CFR §1.6418-4): eCFR
  • Publication 5884 (registration guide): IRS (PDF)
  • IRS final guidance summary (IR-2024-120): IRS

Last updated: June 2026

Links provided for convenience. Always rely on the most current official guidance.