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  • ITC

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Topic

ITC

ITC stands for investment tax credit, a federal credit worth 30% of the cost of a qualifying clean energy project when prevailing wage and apprenticeship rules are met, and up to 50% or more with bonus adders. Projects that begin construction after 2024 claim the ITC under Section 48E, and owners can use it, sell it or, if tax-exempt, take it as cash.

Two people reviewing tax documents next to a laptop at a desk

Policy & Compliance

IRS Pre-Filing Registration for Clean Energy Credits: Step by Step

IRS pre-filing registration is required to sell or direct-pay an ITC or PTC. Who registers, when (120 days before filing), what you need, and 2026 dates.

Written by

Paulestini Francois

Two people reviewing tax documents next to a laptop at a desk

PLACEHOLDER

IRS Pre-Filing Registration for Clean Energy Credits: Step by Step

IRS pre-filing registration is required to sell or direct-pay an ITC or PTC. Who registers, when (120 days before filing), what you need, and 2026 dates.

Written by

Paulestini Francois

Two people reviewing tax documents next to a laptop at a desk

PLACEHOLDER

IRS Pre-Filing Registration for Clean Energy Credits: Step by Step

IRS pre-filing registration is required to sell or direct-pay an ITC or PTC. Who registers, when (120 days before filing), what you need, and 2026 dates.

Written by

Paulestini Francois

Two people reviewing tax documents next to a laptop at a desk

Policy & Compliance

IRS Pre-Filing Registration for Clean Energy Credits: Step by Step

IRS pre-filing registration is required to sell or direct-pay an ITC or PTC. Who registers, when (120 days before filing), what you need, and 2026 dates.

Written by

Paulestini Francois

Aerial view of a utility-scale solar farm under construction, with a crane between rows of panels

Policy & Compliance

IRS Notice 2025-42: What It Did and Why the 5% Safe Harbor Is Back

IRS Notice 2025-42 cut the 5% safe harbor for wind and solar ITC and PTC projects. A court vacated it in June 2026. Here's what that means for you now.

Written by

Paulestini Francois

Aerial view of a utility-scale solar farm under construction, with a crane between rows of panels

PLACEHOLDER

IRS Notice 2025-42: What It Did and Why the 5% Safe Harbor Is Back

IRS Notice 2025-42 cut the 5% safe harbor for wind and solar ITC and PTC projects. A court vacated it in June 2026. Here's what that means for you now.

Written by

Paulestini Francois

Aerial view of a utility-scale solar farm under construction, with a crane between rows of panels

PLACEHOLDER

IRS Notice 2025-42: What It Did and Why the 5% Safe Harbor Is Back

IRS Notice 2025-42 cut the 5% safe harbor for wind and solar ITC and PTC projects. A court vacated it in June 2026. Here's what that means for you now.

Written by

Paulestini Francois

Aerial view of a utility-scale solar farm under construction, with a crane between rows of panels

Policy & Compliance

IRS Notice 2025-42: What It Did and Why the 5% Safe Harbor Is Back

IRS Notice 2025-42 cut the 5% safe harbor for wind and solar ITC and PTC projects. A court vacated it in June 2026. Here's what that means for you now.

Written by

Paulestini Francois

Finance executive in a suit reviewing documents at a desk with a computer monitor in a modern office

Buying & Selling Credits

Buying Clean Energy Tax Credits? A CFO's Tax Credit Purchase Checklist

A CFO's tax credit purchase checklist: when buying clean energy credits pays, how to size and time it, diligence, recapture, the agreement and ASC 740.

Written by

Paulestini Francois

Finance executive in a suit reviewing documents at a desk with a computer monitor in a modern office

PLACEHOLDER

Buying Clean Energy Tax Credits? A CFO's Tax Credit Purchase Checklist

A CFO's tax credit purchase checklist: when buying clean energy credits pays, how to size and time it, diligence, recapture, the agreement and ASC 740.

Written by

Paulestini Francois

Finance executive in a suit reviewing documents at a desk with a computer monitor in a modern office

PLACEHOLDER

Buying Clean Energy Tax Credits? A CFO's Tax Credit Purchase Checklist

A CFO's tax credit purchase checklist: when buying clean energy credits pays, how to size and time it, diligence, recapture, the agreement and ASC 740.

Written by

Paulestini Francois

Finance executive in a suit reviewing documents at a desk with a computer monitor in a modern office

Buying & Selling Credits

Buying Clean Energy Tax Credits? A CFO's Tax Credit Purchase Checklist

A CFO's tax credit purchase checklist: when buying clean energy credits pays, how to size and time it, diligence, recapture, the agreement and ASC 740.

Written by

Paulestini Francois

CFO and tax accountant reviewing printed IRS tax forms and a spreadsheet at a desk, with a wind farm and solar array visible through the office window

Credit Guides

Form 3800 Instructions: Where Your Energy Credits Hit Your Tax Bill

Form 3800 instructions for 2025: who files, Parts I to VI, the general business credit limit, transfers, elective pay, carryovers and a credit limit calculator.

Written by

Paulestini Francois

CFO and tax accountant reviewing printed IRS tax forms and a spreadsheet at a desk, with a wind farm and solar array visible through the office window

PLACEHOLDER

Form 3800 Instructions: Where Your Energy Credits Hit Your Tax Bill

Form 3800 instructions for 2025: who files, Parts I to VI, the general business credit limit, transfers, elective pay, carryovers and a credit limit calculator.

Written by

Paulestini Francois

CFO and tax accountant reviewing printed IRS tax forms and a spreadsheet at a desk, with a wind farm and solar array visible through the office window

PLACEHOLDER

Form 3800 Instructions: Where Your Energy Credits Hit Your Tax Bill

Form 3800 instructions for 2025: who files, Parts I to VI, the general business credit limit, transfers, elective pay, carryovers and a credit limit calculator.

Written by

Paulestini Francois

CFO and tax accountant reviewing printed IRS tax forms and a spreadsheet at a desk, with a wind farm and solar array visible through the office window

Credit Guides

Form 3800 Instructions: Where Your Energy Credits Hit Your Tax Bill

Form 3800 instructions for 2025: who files, Parts I to VI, the general business credit limit, transfers, elective pay, carryovers and a credit limit calculator.

Written by

Paulestini Francois

Corporate tax team reviewing a federal tax return and spreadsheet at a conference table with rooftop solar visible outside

Credit Guides

Refundable vs. Transferable vs. Direct-Pay Tax Credits Explained

Refundable, nonrefundable, transferable and direct-pay tax credits explained: how each pays, who qualifies, what each is worth, and a calculator to compare.

Written by

Paulestini Francois

Corporate tax team reviewing a federal tax return and spreadsheet at a conference table with rooftop solar visible outside

PLACEHOLDER

Refundable vs. Transferable vs. Direct-Pay Tax Credits Explained

Refundable, nonrefundable, transferable and direct-pay tax credits explained: how each pays, who qualifies, what each is worth, and a calculator to compare.

Written by

Paulestini Francois

Corporate tax team reviewing a federal tax return and spreadsheet at a conference table with rooftop solar visible outside

PLACEHOLDER

Refundable vs. Transferable vs. Direct-Pay Tax Credits Explained

Refundable, nonrefundable, transferable and direct-pay tax credits explained: how each pays, who qualifies, what each is worth, and a calculator to compare.

Written by

Paulestini Francois

Corporate tax team reviewing a federal tax return and spreadsheet at a conference table with rooftop solar visible outside

Credit Guides

Refundable vs. Transferable vs. Direct-Pay Tax Credits Explained

Refundable, nonrefundable, transferable and direct-pay tax credits explained: how each pays, who qualifies, what each is worth, and a calculator to compare.

Written by

Paulestini Francois

Corporate tax director reviewing a federal tax return and estimated tax worksheet at an office desk

Buying & Selling Credits

Buying Tax Credits to Reduce Federal Tax: How the Math Works

How buying tax credits cuts federal tax: savings at today's prices, the 75% credit limit, estimated tax timing, carrybacks, individual limits and a purchase planner.

Written by

Paulestini Francois

Corporate tax director reviewing a federal tax return and estimated tax worksheet at an office desk

PLACEHOLDER

Buying Tax Credits to Reduce Federal Tax: How the Math Works

How buying tax credits cuts federal tax: savings at today's prices, the 75% credit limit, estimated tax timing, carrybacks, individual limits and a purchase planner.

Written by

Paulestini Francois

Corporate tax director reviewing a federal tax return and estimated tax worksheet at an office desk

PLACEHOLDER

Buying Tax Credits to Reduce Federal Tax: How the Math Works

How buying tax credits cuts federal tax: savings at today's prices, the 75% credit limit, estimated tax timing, carrybacks, individual limits and a purchase planner.

Written by

Paulestini Francois

Corporate tax director reviewing a federal tax return and estimated tax worksheet at an office desk

Buying & Selling Credits

Buying Tax Credits to Reduce Federal Tax: How the Math Works

How buying tax credits cuts federal tax: savings at today's prices, the 75% credit limit, estimated tax timing, carrybacks, individual limits and a purchase planner.

Written by

Paulestini Francois

Cenet Capital was founded in on a simple premise: public markets price in consensus faster than they price in research. A small team built a trading book around that idea concentrated, thesis-driven, willing to be early.

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© 2026 Cenet Capital. Managed by

Savoir

Cenet Capital was founded in on a simple premise: public markets price in consensus faster than they price in research. A small team built a trading book around that idea concentrated, thesis-driven, willing to be early.

Follow Us:

Quick Links

Home

Strategy

Art

Clean Energy

R&D Tax Credit

Company

About Us

Contact Us

Book A Call

Policies

Terms & Conditions

Privacy Policy

© 2026 Cenet Capital. Managed by

Savoir

Cenet Capital was founded in on a simple premise: public markets price in consensus faster than they price in research. A small team built a trading book around that idea concentrated, thesis-driven, willing to be early.

Follow Us:

Quick Links

Home

Strategy

Art

Clean Energy

R&D Tax Credit

Company

About Us

Contact Us

Book A Call

Policies

Terms & Conditions

Privacy Policy

© 2026 Cenet Capital. Managed by

Savoir