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  • ITC Recapture: What It Is and How It Impacts Your Tax Credits
    ITC recapture occurs when a qualified asset undergoes a disposition that affects its compliance with tax credit requirements One common trigger is selling the asset before the required holding period ends If a business sells or transfers ownership of an ITC-eligible property, a portion of the originally claimed credit may need to be repaid
  • Part II: Recapture and Transferable Investment Tax Tax Credits
    That, alone, may give the impression that the transferee taxpayer (i e the buyer) may be the person responsible for paying recapture because it is treated as the “taxpayer” with respect to the credit
  • Rehabilitation Credit: Recapture - Internal Revenue Service
    The rehabilitation credit under Internal Revenue Code § 47 is subject to recapture if the building on which it was claimed is sold or ceases to be business use property within five years from the date it was first placed in service The recapture provisions are found under Internal Revenue Code § 50(a)
  • Recapture considerations for Inflation Reduction Act credits
    Taxpayers that claim ITCs may be required to recapture a portion of the credit if the ITC-eligible property is disposed of or otherwise ceases to be investment tax property during a five-year recapture period (Sec 50 (a) (1) (A)) That period starts when the property is placed in service
  • Dont Be a Casualty of ITC Recapture - Leo Berwick
    The Internal Revenue Service (the “IRS”) has ruled that recapture applies in such cases even if the property at issue is replaced within six months But what if the property is merely damaged? Taxpayers suffering a casualty event that merely damages the ITC property may be frustrated by the lack of clear and reliable guidance as to whether
  • Selling Federal Energy Tax Credits: Who, What, When, and How…and Other . . .
    The recapture notices must be exchanged with sufficient time before the due date for both seller’s and buyer’s federal income tax returns (without extension) to allow the buyer to calculate the recapture amount and the seller to calculate any increase in tax basis resulting from the recapture
  • ITC recapture following a casualty event | Norton Rose Fulbright
    The ITC concern is the application of the "recapture" rules in section 50(a)(1) of the Internal Revenue Code as the result of a casualty Recapture means that the taxpayer has to increase its federal income tax liability in the year of the recapture event by the amount of the recaptured ITC
  • recapture | Wex | US Law | LII Legal Information Institute
    § 50(a)(1), to illustrate, provides that the government can recapture a portion tax credits from an investment credit property if the taxpayer disposed of the property before the end of the tax year The recaptured amount depends on when in the year the taxpayer disposed of the property
  • IRS Proposed Rules Explain How Taxpayers Can Buy and Sell Renewable . . .
    Tax credit buyers will be subject to the passive loss rules, thereby likely limiting the buyer universe to C corporations The buyer is responsible for ITC recapture resulting from the sale of the project or the project ceasing to be ITC eligible
  • Publication 544 (2024), Sales and Other Dispositions of Assets
    If the property is held in a QEAA, the IRS will accept the qualification of property as either replacement property or relinquished property and the treatment of an EAT as the beneficial owner of the property for federal income tax purposes





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