Is this only for business owners?
No. The review can start with either business owners or high-tax-liability individuals. The actual fit depends on tax facts, entity structure, the exact credit path, and advisor review.
Questions
Straight answers before a briefing.
Clear, conservative answers to help you decide whether a real advisor-led review is worth your time.
Common questions
Answers before you commit time.
Conservative answers about who this screens for, why prior tax years can be a review trigger, and where your CPA or tax attorney comes in. This is a fit screen, not tax or legal advice.
Why does 2023 matter?
2023 may matter because some structures or credits can create prior-year review questions. That does not mean every person can use 2023. It is a reason to ask the right questions.
What is the first qualification marker?
The current first screen uses $60k+ in federal tax liability as the starting marker. Larger liability ranges receive higher priority because the review effort is easier to justify.
Do I need a CPA or tax attorney?
Yes. This site does not provide tax, legal, accounting, financial, or investment advice. A qualified advisor should review the structure and documents before you rely on anything.
Does submitting the form mean I qualify?
No. The form helps us understand your situation and point you toward the right next step — a briefing, a private review, or a partner path. Final eligibility depends on your facts and documents.
What should I have ready?
At a high level: the tax years to evaluate, estimated federal tax liability, entity type, CPA status, and the event that created the liability.
Can referral partners use this?
Yes. Partners can use the intake link or request a briefing, but they should avoid making tax claims unless approved language and disclosures are in place.
Will you estimate an outcome before a review?
No. We don't project results or figures up front. Anything specific is confirmed against current offering documents and your own CPA or tax attorney's review — this intake screens for fit only.
Can an individual or high-W-2 earner use a transferable clean energy credit they purchased?
It depends on the facts, and it is not something this site can confirm for you. Transferability itself comes from Internal Revenue Code section 6418, which lets an eligible taxpayer who earned certain credits sell them for cash to an unrelated buyer. But a separate set of rules decides whether a buyer can actually use a purchased credit: IRS transferability guidance explains that buyers who are individuals, estates and trusts, closely held C corporations, or personal service corporations are subject to the passive activity rules under section 469, which generally means such a buyer can use a purchased credit only against tax on passive income. The IRS notes that most taxpayers do not have much passive income tax liability, because it generally does not include tax on wages or most investment income. How a purchased credit would interact with any particular person's return turns entirely on their facts and must be confirmed by their own CPA or tax attorney.
Do clean energy credits offset capital gains from selling my business?
It depends on the credit path and how the gain is characterized, and it is not something this site can confirm for you. A credit and a capital gain interact through general tax mechanics rather than a direct dollar-for-dollar match, and for a purchased credit the passive activity limitation under section 469 (as described in IRS transferability guidance) can further restrict whether the credit is usable at all in a given year. Whether a business-sale event creates a meaningful review question for a specific structure is exactly the kind of analysis that belongs with your own CPA or tax attorney.
What is recapture and why does it matter for a clean energy credit?
Recapture is when part of a previously claimed credit has to be added back to tax, generally if the underlying property is disposed of or stops qualifying within a set window. For investment credit property, the recapture rule in Internal Revenue Code section 50(a) generally runs over a five-year period that steps down over time. The IRS transferability guidance states that when a credit is transferred, the transferee (buyer) can bear the financial responsibility for a recapture event, so for a purchased credit it is a real consideration to pin down in the documents, not a formality. Because recapture exposure varies by deal and by year, your own CPA or tax attorney should evaluate it before you rely on anything.
What documents will my CPA need to review a clean energy credit structure?
At a high level, an advisor will typically want to see the offering or transaction documents, the specific credit type and the form it is reported on, the tax years involved, your federal tax liability picture, your entity structure, and any materials describing recapture terms and indemnities. The exact list depends on the structure and on your own CPA or tax attorney's diligence process. This site organizes context for that handoff but does not determine what is sufficient or whether anything applies to you.
Which 2023-2026 tax years could still be in scope for a review?
That depends on the facts, and 2023 can be a review trigger rather than a blanket answer. Federal clean energy incentives are generally general business credits, and under Internal Revenue Code section 39 an unused general business credit generally carries back one year and forward up to 20 years; for many of these credits a special rule under section 39(a)(4) allows a carryback of up to three years (the IRS Form 3800 instructions describe the longer carryback for credits listed in section 6417(b)). Amended-return timing has its own separate limits as well, which is why prior years sometimes raise questions worth asking. Which years are actually open or worth examining for your situation is a determination for your own CPA or tax attorney.
What is the difference between transferring (buying) a credit and claiming (earning) one?
Claiming a credit generally means the taxpayer earned it directly by undertaking the qualifying activity or investment. Transferring under Internal Revenue Code section 6418 means an eligible party that earned a credit sells it for cash to an unrelated buyer, who then applies it on their own return. A purchased credit can carry different facts, documents, and risks than an earned one — including the passive activity limitation under section 469 applied at the buyer's level (per IRS transferability guidance) and the buyer's potential responsibility for recapture. Which path, if either, is relevant to you is a question for your own CPA or tax attorney.
What is the passive activity limitation, in plain terms?
In plain terms, the passive activity rules under Internal Revenue Code section 469 sort income and tax into passive and non-passive buckets, and they can limit certain taxpayers to using particular credits only against tax on passive income. IRS transferability guidance notes that individuals and certain other taxpayers who buy transferable credits are subject to these rules, and that most taxpayers do not have much passive income tax liability, since it generally does not include tax on wages or most investment income. How this limitation lands for a specific person is fact-dependent and should be confirmed by their own CPA or tax attorney.
How can I tell a documented clean energy credit structure from a risky pitch?
A measured approach is to look for opportunities that point to the actual statute and forms, disclose recapture and passive-activity considerations, provide real documentation, and welcome independent advisor review, rather than ones that lean on pressure or sweeping promises. The IRS itself states that taxpayers considering purchasing credits under section 6418 should consult a professional tax advisor to understand how the passive activity rules and other parts of the tax Code may or may not apply to their situation and the tax risks involved. This site screens for fit and routes context to your own CPA or tax attorney; it does not vet any specific offering or tell you that one is safe.
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Still have a question worth asking?
If your situation is not covered here, the fastest answer is a short fit screen. Share your tax-year and liability context privately, and we will point you to the right next step with materials ready for your own CPA or tax attorney.