Links to authoritative government sources, official guidance, and technical materials related to renewable energy tax credits.
Official guidance and materials from the Internal Revenue Service
Comprehensive IRS resource on elective pay and transferability, with links to guidance, forms, and FAQs.
Detailed IRS frequently asked questions about the transferability of tax credits, including step-by-step instructions.
Information on the required pre-filing registration process for transferring credits.
The primary form for reporting business tax credits, including transferred credits.
Form for claiming the Investment Tax Credit (ITC) for renewable energy projects.
Official publications of the Federal Register related to tax credits
The official final rules on Section 6418, published on April 30, 2024.
The proposed rules on Section 6418, published on June 21, 2023.
The full text of the Inflation Reduction Act, which created Section 6418.
Analysis and guidance from reputable professionals
In-depth breakdown and analysis of the final rules for tax credit transfers.
Summary of key elements of the final regulations for tax credit transfers.
Article summarizing key changes and clarifications in the final regulations.
Educational article on how the transferability system creates a marketplace for tax credits.
Practical tools and quick reference guides
Quick reference guide for different renewable energy tax credits, including rates and eligibility criteria.
View ChartSample template for creating a Section 6418 transfer election statement with all required elements.
View TemplateComprehensive checklist for documenting and verifying placed-in-service status for renewable energy projects.
View ChecklistVisual flowchart explaining the IRS verification process for transferred tax credits.
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