Federal Energy Credits for Business & Rentals
Date: Friday, September 25, 2026
Instructor: Jane Ryder
| Begin Time: |
11:00am Pacific Time
12:00pm Mountain Time
1:00pm Central Time
2:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Federal energy tax incentives continue to evolve, creating both opportunities and compliance challenges for businesses and rental property owners. This course delivers a clear, practical overview of current federal energy credits available for commercial entities and rental real estate, with a focus on correct eligibility, reporting, and planning considerations. Designed for tax professionals and advisors, the course connects complex legislation with real-world application.
Participants will explore energy credits related to commercial solar and other qualifying property, favorable depreciation rules tied to energy assets, and new and revised IRS forms impacting credit reporting. The program also addresses unique provisions allowing non-profits and pass-through entities to benefit from energy credits despite not paying income tax, as well as emerging rules for transferring or monetizing energy credits. Potential recapture events, rebate interactions, and risk areas are examined so practitioners can confidently advise clients and avoid costly errors.
Who Should Attend
This course is designed for CPAs, enrolled agents, tax professionals, and advisors who work with businesses, real estate owners, and rental property clients claiming or considering federal energy credits.
Topics Covered
- Overview of federal energy credits for businesses
- Energy credits applicable to rental real estate
- Commercial solar and qualifying energy property
- Depreciation rules for energy-related assets
- Transferability and sale of energy credits
- Energy credits for non-profits and pass-through entities
- Recapture events and interaction with rebates
- IRS forms and reporting updates
Learning Objectives
- Identify currently available federal energy credits applicable to businesses and rental properties
- Determine eligibility and reporting requirements for commercial and rental energy credit claims
- Apply favorable depreciation treatment for assets associated with energy credits
- Evaluate energy credit opportunities for non-profits and pass-through entities
- Analyze tax treatment of rebates, recapture events, and credit adjustments
- Determine when and how energy credits may be transferred or sold to other taxpayers
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
