Eligible credits
Which credits can be transferred?
Section 6418 lists the credits that can be sold for cash. Eleven are clean-energy credits with their own pages here; the 2025 law added a twelfth, the small agri-biodiesel producer credit, for fuel sold or used after 30 June 2025.
Verified · 26 U.S.C. §6418(f)(1)
| Credit | Type | Claimed on | No transfer to a specified foreign entity | Status in 2026 |
|---|---|---|---|---|
| §45 Renewable Electricity Production Credit (legacy PTC) | Production (PTC) | Form 8835 | No | Legacy projects only |
| §45Y Clean Electricity Production Credit | Production (PTC) | Form 7211 | Yes | Open |
| §48 Energy Credit (legacy ITC) | Investment (ITC) | Form 3468, Part VI | No | Legacy projects only |
| §48E Clean Electricity Investment Credit | Investment (ITC) | Form 3468, Part V | Yes | Open |
| §45U Zero-Emission Nuclear Power Production Credit | Production (PTC) | Form 7213 | Yes | Open |
| §45X Advanced Manufacturing Production Credit | Production (PTC) | Form 7207 | Yes | Open |
| §48C Qualifying Advanced Energy Project Credit | Investment (ITC) | Form 3468, Part III | No | Allocation required |
| §45Z Clean Fuel Production Credit | Production (PTC) | Form 7218 | Yes | Open |
| §45V Clean Hydrogen Production Credit | Production (PTC) | Form 7210 | No | Closing |
| §45Q Carbon Oxide Sequestration Credit | Production (PTC) | Form 8933 | Yes | Open |
| §30C Alternative Fuel Vehicle Refueling Property Credit | Investment (ITC) | Form 8911 | No | Ended for new property |
How to read this table
- Transferable does not mean available. A credit can be sold only if your project actually earns it. Several credits now have construction or placed-in-service deadlines; see each credit's page and the deadlines.
- Every credit lands on Form 3800. The credit form feeds Form 3800, where the seller reports the amount transferred in Part III, column (f), as a negative number and the buyer reports it as a positive one. See forms by credit for the exact line.
- Form 3468 has several parts. Part III is §48C, Part V is §48E and Part VI is §48. Part IV is the §48D semiconductor credit, which is not on the transfer list.
- The foreign-entity column shows the six credits that cannot be transferred to a specified foreign entity for tax years beginning after 4 July 2025. Separate rules deny some credits to foreign-controlled taxpayers or to projects with too much foreign material assistance; see FEOC rules.
- Carryforwards cannot be sold. Only credits determined for the current tax year can be transferred.
Sources
- 26 U.S.C. § 6418 — Transfer of certain credits
- Instructions for Form 3468 (2025)
- Instructions for Form 3800 (2025)
- 26 U.S.C. § 48E — Clean electricity investment credit
- Notice 2025-42 — Beginning of construction for wind and solar facilities under §§ 45Y and 48E
- 26 U.S.C. § 7701(a)(51)–(52) — Prohibited foreign entity; material assistance
- 26 U.S.C. § 45Y — Clean electricity production credit
- About Form 7211, Clean Electricity Production Credit
- 26 U.S.C. § 48 — Energy credit
- 26 U.S.C. § 45 — Electricity produced from certain renewable resources
- About Form 8835, Renewable Electricity Production Credit
- 26 U.S.C. § 45X — Advanced manufacturing production credit
- About Form 7207, Advanced Manufacturing Production Credit
- 26 U.S.C. § 45Z — Clean fuel production credit
- About Form 7218, Clean Fuel Production Credit
- 26 U.S.C. § 45Q — Credit for carbon oxide sequestration
- About Form 8933, Carbon Oxide Sequestration Credit
- 26 U.S.C. § 48C — Qualifying advanced energy project credit
- 26 U.S.C. § 45V — Credit for production of clean hydrogen
- About Form 7210, Clean Hydrogen Production Credit
- 26 U.S.C. § 45U — Zero-emission nuclear power production credit
- About Form 7213, Nuclear Power Production Credit
- 26 U.S.C. § 30C — Alternative fuel vehicle refueling property credit
- About Form 8911, Alternative Fuel Vehicle Refueling Property Credit