Energy & Tax Credits
Purchased Energy Credits
- Typical userTaxpayers with large tax bills
- IRS scrutinyYellow
- Sponsors3
Overview
Buying transferable clean-energy credits from a project owner under section 6418 to offset your own federal tax.
IRS scrutiny
Accepted when documented carefully, and the IRS reviews it more often.
Common questions
Can individuals buy transferable energy credits?
Yes, but individuals, estates, trusts and closely held corporations are subject to the passive activity rules for purchased credits. The IRS says this generally means they can use purchased credits only against passive income tax liability, and most investment income is not passive.
Source: IRS Transferability FAQs, Q15
Sponsors that offer this strategy
- Cherrytree Group, LLC Unclaimed 39/100 · Serious concerns Public record
- Crux Climate Inc. Unclaimed 58/100 · Mixed evidence Public record
- Deal Star (Dealstar) Unclaimed 39/100 · Serious concerns Public record
Advisors who offer this strategy
None listed yet.
Education only; not tax, legal or investment advice. Listing here is not a recommendation.