A transferable clean energy tax credit can be used across multiple tax years, not just one. That’s why buyers treat these credits as a standing treasury tool rather than a one-time trade. The order of use is set by statute. Within any tax year, a buyer applies existing carryforwards first, oldest first, then current-year credits,
When to carry a credit forward and when to look back Read More »
Most buyers treat transferable tax credits as a year-end purchase: run the numbers in the fall, buy down the liability before the tax return deadlines. In 2026, that timing can work against you. By the time most teams go looking in Q4, other buyers have already engaged the best-documented credits, and what’s left needs more
Buying tax credits in 2026: why waiting can cost more than acting early Read More »
The Alternative Minimum Tax is about to reach a wider pool of high-income taxpayers, and the planning window for 2026 is already open. The One Big Beautiful Bill Act (OBBBA), signed in July 2025, made the higher TCJA-era AMT exemption amounts permanent. But it also reset the exemption phaseout thresholds to the lower 2018 levels
Why your high-income clients need AMT planning for 2026 Read More »
The problem Transferable clean energy credits can reduce federal income tax, but the passive activity rules in IRC §469 can limit whether a purchased credit is usable by a taxpayer in the current year. This comes up for individuals, trusts and estates, and certain corporations (including closely held C corporations and personal service corporations). It
December brings the familiar year-end tax planning checklist. But there’s one strategy missing from most checklists: renewable energy tax credits. Unlike charitable donations that reduce taxable income, tax credits directly reduce your tax liability, dollar-for-dollar, at a discount. And unlike other year-end strategies with hard December 31 deadlines, tax credits offer three timing options. Your
Your Year-End Tax Planning Checklist: Don’t Skip This Strategy Read More »
4 Reasons to Choose Tax Credits Before Year-End If you’re making large quarterly estimated tax payments, you’re potentially tying up hundreds of thousands, or millions, in cash that could take months to recover during government shutdowns or IRS processing delays. High net worth individuals and C-corporations are taking a different approach: renewable energy tax credits.
Protect Your Cash Flow Against Government Shutdown Risks Read More »