FEOC Compliance FAQ

Answers to common questions about Foreign Entity of Concern (FEOC) compliance, 45X/45Y/48E tax credits, and supply chain requirements

Disclaimer: This FAQ provides general information only and does not constitute legal, tax, or professional advice. The regulations are complex and subject to change. Please consult a qualified tax professional or attorney for guidance specific to your situation.

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  • Complete PFE/SFE/FIE classification framework
  • Credit-by-credit restriction analysis (45X, 45Y, 48E)
  • MACR threshold tables through 2031
  • Compliance checklists and key deadlines

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