TaxCreditTransfer

IRC §6418 credit transfers

Have a clean-energy tax credit to sell? Get a transfer readiness report in minutes.

Nine questions show what a buyer will ask for, what is missing, which deadlines bind you and an indicative value range. Everything runs in your browser; nothing is sent unless you choose to.

Start the Readiness Checker Estimate what it is worth

The market in three numbers

$42 billion
of credits transferred in 2025, up from $32 billion in 2024 [Crux]
80–96¢
paid per $1 of credit in 2026; small, uninsured deals sit near the bottom [Cenet Capital]
2–5%
insurance premium on credits under $10 million, plus any 1–3% broker fee [Crux] [Cenet Capital]

Market estimates from named public reports, checked 11 Oct 2026. Not offers. Prices by credit and deal size

The transfer, step by step

  1. Confirm the credit
    Seller: Section, property, tax year and amount, with bonuses
  2. Register with the IRS
    Seller to IRS: Pre-filing registration, one per property
    IRS to Seller: Registration number
  3. Find an unrelated buyer
    Seller and Buyer: Directly, through a broker or on a marketplace
  4. Agree terms
    Seller and Buyer: Price, payment dates, indemnity, insurance
  5. Diligence
    Seller to Buyer: Your evidence file: the buyer checks it
  6. Cash paid
    Buyer to Seller: Cash only, inside the payment window
  7. Elect on the returns
    Seller to IRS: Seller's return: Form 3800, credit as a negative
    Buyer to IRS: Buyer's return: Form 3800, credit as a positive
Who does what in a §6418 sale. The cash and election rules are on how a transfer works.

Eleven credits you can sell

Each page covers what the credit rewards, the form and part to claim it on, what changed in 2025, what buyers ask for and the deadlines. Compare them all.

Next deadlines

  1. Wind and solar started after 4 July 2026 must be in service by this date
    A wind or solar facility whose construction began after 4 July 2026 earns no §45Y or §48E credit unless it is placed in service by 31 December 2027.
    §45Y · §48E
  2. §45X ends for wind energy components
    No §45X credit for wind energy components produced and sold after 31 December 2027.
    §45X
  3. §45V: construction must begin before 1 January 2028
    Hydrogen facilities must begin construction before 1 January 2028 to qualify.
    §45V

All deadlines by credit

The Desk

When your report is ready you can send it to the Desk. We reply with questions and next steps, and, only if you ask us to, introduce you to a marketplace, broker or insurer suited to a deal of your size.

Disclosure. We are an independent publisher, not a broker, law firm or accounting firm. We share your details only with your consent. We may receive a referral fee from a provider you go on to work with; an introduction is not an endorsement.

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