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For CPAs and Tax Advisors: Transferable Tax Credit Partner Program

You advise on tax. We source the credit, assemble the diligence package, and coordinate the paperwork, while you keep the client relationship and the tax advice. If a client has C corporation tax or meaningful passive income, this is a structured way to evaluate a purchase.

Diligence packages

Registration number, credit calculation, indemnity and insurance terms, ready for your file.

Qualification checklist

A one-page screen for entity, tax capacity, passive income and timing.

Clear referral terms

Any fee is disclosed to the client in writing and set up to comply with your professional rules. Check your state board and AICPA rules before accepting referral compensation.

Open the client-qualification checklist Become a partner

How the program works

You screen a client with the checklist or the eligibility quiz.
You introduce the client, or ask us for indicative offers without naming the client.
We deliver a diligence package for your review. Your client decides with your advice.
You report the credit; we support the documentation.

Read the full partner program overview.

Educational information for tax professionals, not tax or legal advice. See our disclaimer.

Resources for tax professionals

A CPA's Guide to Transferable Credit Due Diligence
A CPA's due diligence guide for §6418 credit purchases: registration number, credit calculation, recapture, Form 3800 reporting, indemnity and insurance.
Form 3800 and the Transfer Election Statement: How a Credit Purchase Is Reported
What transferee and transferor must file for a §6418 credit transfer: the transfer election statement, registration number, Form 3800 and the timing rules.
Recapture Risk and Insurance for Buyers of Transferable Credits
How §50(a) recapture works for transferred investment credits, who bears it, how the five-year schedule works and what insurance and indemnity can cover.
Transferable Tax Credit Pricing: How the Discount Works
How transferable credits are priced in cents per dollar, what moves the price, 2026 ranges reported by the market and how to compute savings.
How CPAs Can Qualify a Client for a Transferable Credit Purchase
A five-question screen CPAs use to decide whether a client should explore a transferable credit purchase: entity, tax capacity, passive income, timing.
Engagement Letter and Client Consent Points for Tax Credit Purchases
Points CPAs may want to cover in an engagement letter when a client buys transferable tax credits: scope, reliance, diligence and recapture.
Tax Credit Transfer Agreement Checklist for CPAs
A checklist of points CPAs review in a tax credit transfer agreement: parties, registration, price, payment window, reps, indemnity, recapture and filings.
CPA Year-End 2026 Guide: Which Clients to Ask About Credit Purchases
A guide for CPAs to screen clients for a 2026 tax credit purchase: entity type, tax capacity, passive income, timing and documentation.
Can an S Corporation or Partnership Buy Transferable Tax Credits?
How S corporations and partnerships buy transferable credits under Treas. Reg. §1.6418-3: allocation to owners, basis effects, related-party limit and tiers.
A Framework for Family Offices, RIAs and Wealth Managers: Which Clients Can Use a Transferable Credit?
A practical framework for family offices, RIAs and wealth managers to decide which clients could use a purchased tax credit, and what to document first.
Who You Need to Buy Transferable Tax Credits: CPA, Counsel, Broker or Consultant
Who does what when you buy a transferable tax credit: your CPA, tax counsel, a project finance lawyer, a broker or consultant, and an insurance broker.
Tax credit referral partners for advisors with C corporation clients
How CPAs, wealth managers, family offices, M&A advisors and fractional CFOs can introduce C corporation clients to §48E tax credit transfers. General info only.

Sources

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