2025›Instructions for Form 3468›Specific Instructions
Credit Transfers
2025 Inst 3468 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Under section 6418, eligible taxpayers, partnerships, and S corporations can elect to transfer all or part of the credit figured in Part III, Part V, and Part VI to an unrelated third party in exchange for cash. For more information on credit transfers, see Transfer of Eligible Credits Under Section 6418 in the Instructions for Form 3800.
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