2026 Tax Credit Transfer Deadlines: Election, Payment and Return Dates

Published October 28, 2026. Transfers under §6418 are governed by a handful of dates in the statute and regulations. This page lists them and how they combine, for credit year 2026.

The rules in order

Rule	Source
Seller makes the transfer election on its original return (including a superseding return) by the return due date including extensions. It cannot be made for the first time on an amended return and is irrevocable.	§6418(e)(1); Treas. Reg. §1.6418-2(b)
Seller registers each credit property first and the registration number goes on the election.	Treas. Reg. §1.6418-4
Both parties attach a labeled Transfer Election Statement signed under penalties of perjury, with the buyer's written consent.	Treas. Reg. §1.6418-2(b)(5)
The statement cannot be completed after the earlier of the seller's return filing or the buyer's return filing for the year the credit is taken into account.	Treas. Reg. §1.6418-2(b)(5)(iii)
Cash must be paid between the first day of the seller's credit year and that same cutoff.	Treas. Reg. §1.6418-1(f)
The buyer takes the credit into account in its first taxable year ending with or after the seller's credit year.	§6418(d)
A credit already transferred cannot be transferred again.	§6418(e)(2)

Return due dates for calendar-year filers (2026 returns)

Filer	Original due date	Extended due date
Partnership or S corporation (seller)	March 15, 2027	September 15, 2027
C corporation, individual	April 15, 2027	October 15, 2027

These are the standard dates for calendar-year filers; fiscal-year and special filers differ, so confirm with your CPA. The earlier of the seller's or buyer's actual filing date controls the payment window, so an early filer shortens it.

Estimated tax dates for the buyer

Calendar-year C corporations pay on April 15, June 15, September 15 and December 15, 2026 (§6655). Calendar-year individuals pay on April 15, June 15, September 15, 2026 and January 15, 2027 (§6654). See quarterly estimated taxes.

Clean-energy deadlines to watch

Under the One Big Beautiful Bill Act, wind and solar facilities qualify for the §48E and §45Y credits only if construction began by July 4, 2026 or the facility is placed in service by December 31, 2027. That date has passed for construction starts. See the 2026 OBBBA summary.

Educational information only, not tax, legal or investment advice, and no outcome is promised. Figures were checked against the cited sources on October 28, 2026; confirm with your CPA before acting.