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CPA Year-End 2026 Guide: Which Clients to Ask About Credit Purchases
Published October 28, 2026. A short screening guide for the Q4 client calls. Most clients will not be a fit; the goal is to find the few that are, quickly.
Who may be a fit
| Client | Fit signal | Concern |
|---|---|---|
| C corporation with material regular federal tax | Strong. Capacity under §38(c) is calculable. | NOLs, other credits, tentative minimum tax |
| Individual with large passive income | Possible. Tax on passive income must be documented. | Passive losses offset first; §469 limits |
| Wage earner or stock investor | Weak. Passive rules generally block it. | Better tools exist |
| Pass-through owner | Depends on whether income is passive. | Credit is used at the owner level |
Five questions for the call
- What is the expected 2026 federal tax, and how much is regular tax versus NIIT?
- For corporate clients: any NOL, other credits or controlled-group issues?
- For individuals: how much passive income, and which activities?
- Is the client comfortable with cash outlay and diligence timing?
- Can the plan finish inside the payment window and before the earlier return filing?
Next steps
- Download the client qualification checklist.
- Review the 2026 transfer deadlines.
- See the CPA partner program for how introductions work.
Frequently asked questions
Which clients are the best fit for credit purchases?
C corporations with regular federal tax and individuals with documented passive income tax. Wage earners and stock investors generally are not.
Does buying a credit lower NIIT?
Generally no. See our NIIT article.
How early should the conversation happen?
Before diligence deadlines and the December estimated tax dates; see the year-end timeline.
Is there a client checklist?
Yes. The CPA client qualification checklist is a free one-page PDF.
Sources
Owe $50k or more in federal tax?
Tell us your estimated liability and timing. We will show you what transferable credits are available and walk your CPA through the diligence.
Get a tax credit quote §48E buyer guide or call (888) 328-4718