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Transferable Tax Credits for C Corporations

• How a C Corporation Buys Transferable Tax Credits: Step by Step
  How a C corporation buys §6418 transferable credits: sizing, diligence, registration number, cash payment, election statement and Form 3800 reporting.
• Accounting for Purchased Transferable Tax Credits Under ASC 740
  How companies account for purchased §6418 credits under ASC 740, how the price discount is handled, and what the FASB project on transferable credits means.
• Estimated Tax Payments and Transferable Credit Purchases for C Corporations
  How a C corporation can reflect purchased transferable credits in quarterly estimated tax payments under §6655, with IRS FAQ guidance and timing rules.
• The Section 38(c) Limit: How Much Purchased Credit You Can Use Each Year
  How the §38(c) general business credit limit works, with the formula, worked examples, specified-credit exceptions and what it means for buying credits.
• Year-End 2026 Planning: Transferable Tax Credits for C Corporations
  A year-end checklist for C corporations considering transferable credits: December 15 estimates, capacity, diligence timing, election deadlines and recapture.
• Closely Held C Corporations: Do the Passive Activity Rules Limit Purchased Credits?
  Closely held C corporations and personal service corporations are subject to §469 when buying §6418 credits. What §469(e)(2) allows, and what to ask your CPA.
• Buy Tax Credits Before Year-End 2026: What Has to Happen and When
  Planning to buy tax credits before year end 2026? See the payment window, estimated tax dates, who can use a purchased credit, and a week-by-week checklist.
• The December 15, 2026 Estimated Tax Payment and a Credit Purchase
  How to size the December 15, 2026 corporate estimated tax installment when buying a tax credit: the arithmetic, timing and documentation to keep.
• 2026 Tax Credit Transfer Deadlines: Election, Payment and Return Dates
  The 2026 tax credit transfer deadlines: election timing, the payment window, registration, and return due dates by filer type, with sources.
• Buying Tax Credits When You Have NOLs: The 80% Limit and §38(c)
  A C corporation with NOLs may owe little tax, which limits credit capacity. See the 80% NOL limit under §172 and how it interacts with §38(c).
• Fiscal-Year C Corporations: Timing a Tax Credit Purchase
  Fiscal-year C corporations count estimated tax and credit timing from their own year, not December. Here is how §6655 and §6418(d) apply.
• Tax Equity vs Buying a Transferable Tax Credit: Which Fits a Corporate Buyer?
  Tax equity or a transferable credit purchase? Compare what you own, which tax benefits you get, recapture exposure, diligence, accounting and complexity.
• FEOC and Prohibited Foreign Entity Rules: What a Tax Credit Buyer Needs to Check
  What the OBBBA foreign-entity rules mean for a credit buyer in 2026: credits affected, Notice 2026-15 thresholds, pricing effects and contract protections.
• Buying §45X Advanced Manufacturing Credits: What a Corporate Tax Buyer Should Check
  How a corporate tax buyer evaluates §45X advanced manufacturing credits in 2026: phase-outs, recapture, foreign-entity rules, contract points and timing.
• Marketplace, Broker or Direct From the Seller: How to Buy Transferable Tax Credits
  Compare buying transferable tax credits directly from a developer, on a marketplace, or through a broker or sourcing partner: fees, diligence and conflicts.
• How Bonus Depreciation and §174A Expensing Change Your Capacity to Use a Purchased Credit
  The OBBBA's 100% bonus depreciation and domestic R&D expensing lower regular tax. See how that cuts the §38(c) capacity to use a purchased tax credit.

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