Guides
Guides by situation
The rules are the same for every seller; what matters to you depends on what you own and how you hold it. Start with the guide that fits.
small solar projects
Selling a small solar tax credit
For owners of commercial and community solar selling a §48E or §48 credit under $10 million: the small-project rules, what you will net, and how to prepare.
Reviewed 11 Oct 2026
choosing a route
Sell the credit, keep it, or something else?
How a §6418 sale compares with using a clean-energy credit yourself, carrying it, tax equity and IRS direct pay: who can use each, cost, timing and the traps.
Reviewed 11 Oct 2026
pass-through owners
When a partnership or S corporation sells the credit
How a partnership, LLC or S corporation sells a §6418 credit: who elects, how the cash is shared, selling only some owners' shares, tiers and the deadline.
Reviewed 11 Oct 2026
component manufacturers
Selling §45X credits as a manufacturer
How manufacturers turn §45X credits into cash: sale or IRS direct pay, quarterly deals, recent prices, what buyers check and the foreign-entity rules.
Reviewed 11 Oct 2026
homeowners
Can I sell my home solar tax credit?
Homeowners cannot sell the residential clean energy credit under §6418, and it ended for spending after 2025. What still applies, and how leased systems differ.
Reviewed 11 Oct 2026
The rules behind every guide are on how a transfer works, the credit pages and the prices page.