: You must have a federal tax liability at least equal to the credit's value. No Resale : Purchased credits cannot be resold.
: It is a simple way for renters or those unable to install solar panels to support clean energy. For Businesses : buying energy credits
: Requires filing IRS Form 3800 with a specific registration number from the project. : You must have a federal tax liability
: When you buy a REC, you are buying the "greenness" of electricity. You still use physical electricity from your utility, but you own the claim that a specific amount of renewable energy was produced on your behalf. For Individuals : For Businesses : : Requires filing IRS Form
Following the , certain federal energy tax credits (like the Investment Tax Credit or ITC) can now be "sold" to third parties.
: Unbundled RECs (those bought separately from physical power) are often inexpensive but are sometimes criticized for having lower environmental "additionality" compared to building new projects.