IRS Tax Credit Alternative to 1031

• Basis 
• After-tax gain, 
• Receive a 5-7% discount on these four Federal taxes:

                1) Capital gains
                2) NII (Net Investment Income)
                3) Depreciation recapture (federal income tax)
                4) Self-employment tax

Besides the year 2025, tax credits can be carried back for the years 2024, 2023, and 2022, and any unused tax credit can be carried forward for 15 years.

This IRS website page confirms that investment credits for green energy are legitimate. 

IRS Form 3468 is used to claim your investment tax credit. 

1. The first three items on IRS form 3468 concern the purchase of investment tax credits from green energy projects approved by the U.S. Department of Energy.
2. Other IRS code sections include 46, 48, and 50 for your CPA. 
3. Tax opinion letters are available from any Big Four accounting firms, Deloitte, PwC, EY, and KPMG, or from law firms.

There is no 180-day deadline or “like-kind” rules to worry about.

1. This flexibility applies both before and during the 180-day deadline.
2. This option does not require you to be involved in a 1031 exchange; you can take advantage of the tax savings offered by an investment credit.
3. This can also be utilized if you have a tax liability for 2023 or 2024. 

Call or email to schedule a 10-minute Zoom or phone call with our investment credit experts.  

Availability is limited and will be determined on a first-come, first-served basis.