Marketplace, Broker or Direct From the Seller: How to Buy Transferable Tax Credits

Published October 29, 2026. There are three common routes to a transferable credit. The tax rules are the same in each: you must be unrelated to the seller, pay cash and receive an eligible, registered credit. What changes is who finds the credit, who checks it and who gets paid.

Compare the routes

	Direct from the seller	Marketplace or platform	Broker or sourcing partner
How it works	You negotiate with a developer, manufacturer or fuel producer.	You evaluate listed credits on a platform that standardizes data and documents.	An intermediary finds, screens and presents credits for your tax profile.
Best fit	Large buyers with in-house tax and legal teams and repeat purchases.	Buyers comfortable doing their own analysis who want a broad view of supply.	First-time or mid-size buyers, individuals with passive income, and CPA-led clients.
You still need	Your own diligence and legal review.	Your own tax capacity check and legal review.	Your own CPA and counsel; the intermediary does not replace them.
Ask about	Seller credit quality and indemnity.	What the platform verifies and what it leaves to you.	Who pays the intermediary and how, and whether it holds a stake in the deal.

Questions to ask any intermediary, including us

1. How are you paid, by whom, and is it disclosed in writing?
2. What did you verify (registration number, credit calculation, project documents) and what is the buyer expected to verify?
3. Who is the seller, and does it have an investment-grade credit or other support behind its indemnity?
4. How does the credit stand under the foreign-entity rules?
5. What happens if the credit is reduced or disallowed? See recapture risk and insurance.

What does not change

• Only eligible credits can be sold, and the price is paid in cash (§6418(b)).
• The buyer's use is limited by §38(c) (and §469 for individuals), no matter which route you use.
• The market favors strong sellers. Crux reports that investment-grade sellers accounted for about 60% of current-year credit sales in H1 2026, and that fewer premium credits tend to be left in the second half, so timing can narrow your choices.

Where Veritas fits

We act as a sourcing and coordination partner for C corporations, passive income investors and their CPAs. We do not give tax or legal advice. Read how buying works, the sale process from the seller's side and pricing, or request a no-obligation quote.

Educational information only, not tax, legal or investment advice, and no outcome is promised. Figures and rules were checked against the cited sources on October 29, 2026; confirm with your CPA and counsel before acting. See our disclaimer.