Credit-specific termination and timing rules
50 planned instructional minutes
Energy and Clean-Vehicle Credits
2026 Cutoffs, Surviving Claims, Carryovers, and Reconciliation
Apply energy-credit termination dates without erasing valid carryovers or grandfathered vehicle acquisitions. Evaluate charging-property location and service deadlines, vehicle income tests, seller reports, dealer transfers, and personal versus business limitations.
- Audience
- Enrolled Agents and CPAs
- Level
- Intermediate
- Practice edition
- TY2026
- Proposed category
- Federal Tax Law
Tax-year and release status
This is a 2026 transition and reconciliation course, not a claim that expired credits remain available for new purchases. Earlier acquisition and carryover dates remain accurately labeled.
4 live IRS CE hours are proposed, not approved or currently awarded. Provider and program approval, qualified human review, and actual duration evidence are required before a credit-bearing offering. Self-study hours require separate validation. CPA CPE acceptance depends on the applicable board and sponsor rules.
Enrollment will open once course availability, schedules and applicable enrollment terms are confirmed.
Core instruction and reserve applications
Four 50-minute core modules provide 200 planned instructional minutes. Two 30-minute reserve modules bring the library to 260 minutes, exactly 30% additional instruction. Unused reserves do not increase a learner's credit award.
Residential clean-energy carryovers
50 planned instructional minutes
Grandfathered vehicles and income tests
50 planned instructional minutes
2026 charging-property eligibility and limits
50 planned instructional minutes
Transferred used-vehicle credit reconciliation
30 planned instructional minutes
Business charging property and scope boundaries
30 planned instructional minutes
Preparation and practice
Working familiarity with Form 1040 and basic income, deduction, and credit concepts is recommended. Six synthetic 2026 issue workpapers support manual-entry practice. They are not complete returns, IRS ATS scenarios, or a certified native software import. No real taxpayer data or live transmission is supplied.
Private instructor resources
The owner-delivered master includes teaching text, worked cases, 18 reviews, and a 26-item final bank for balanced 20-question administrations. Suggested forms overlap; they are not disjoint retests. Full PDFs and answer banks are not publicly hosted. Future learner access requires verified identity and course-specific entitlement enforced server-side.
Course access status