FEOC Resources
Stay informed with the latest news, regulatory developments, and answers to common questions about FEOC compliance for clean energy tax credits
In the News
Expert insights from law firms, tax credit marketplaces, and industry leaders on navigating FEOC compliance
11 articles found
Recent Updates to Foreign Entity of Concern (FEOC) Compliance Based on IRS Notice 2026-15
The first real FEOC guidance just dropped. Here's what it says, what it doesn't, and how to use it to get compliant — covering the three-gate compliance framework, MACR calculations, and supplier certification requirements.
Treasury Department and IRS Release Prohibited Foreign Entity Guidance
Analysis of IRS Notice 2026-15 providing initial guidance on Prohibited Foreign Entities (PFEs) under the OBBB, including interim safe harbor rules for material assistance cost ratios under Sections 45X, 45Y and 48E.
Clean energy industry preps ahead of impending FEOC guidance
Industry prepares for FEOC guidance as Treasury deadlines approach. Covers supply chain audits and certification programs.
Regulatory Timeline & Documents
Track key regulatory milestones shaping FEOC compliance for clean energy
IRS Notice 2025-42
Eliminates 5% safe harbor for MACR
MACR Requirements
Full MACR compliance requirements take effect
Frequently Asked Questions
Answers to common questions about 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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