Evaluate Your Commercial Project's 48E Credit Qualification
Enter your details and unlock how much 48E credits your project can qualify for.
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Does this rooftop pass FEOC and domestic content?
Choose who made each part and where it was made. Both checks use the IRS rooftop cost table and update as you go.
Project
Construction start
Inverter setup
The IRS table weights parts differently for each setup.
Racking material
The rooftop table only lists non-steel racking. Steel racking is left out of both cost tests.
Prevailing wage and apprenticeship
Sets the size of the domestic content bonus: 10 percentage points, or 2 if not met.
Try a FEOC scenario
Try a domestic content scenario
Project value
Energy community
Adds the same 10 or 2 points as domestic content.
How this is calculated
FEOC ratio (MACR)
- MACR is the non-PFE share of counted cost, using the points the IRS rooftop table (Notice 2025-08) assigns to each part, as Notice 2026-15 allows.
- The finished product and each listed part are judged on their own. The production line goes by whoever made the finished product.
- Steel racking and anything marked Not used drop out, so the counted total can be under 100. Unknown counts as PFE until a supplier certifies otherwise.
- It applies to projects that begin construction after 2025: the bar is 40% for a 2026 start and 45% for 2027. Falling short removes the credit.
Domestic content bonus (IRS guidance only)
- This uses the Notice 2025-08 elective safe harbor: add up the rooftop table points for each US-made product and each US-made listed part. Items not in the project count as zero, and the total stays out of 100.
- A product counts in full only if it’s made in the US and every listed part in it is US-made. Otherwise only its US-made parts count, and its production share doesn’t (Notice 2023-38, Notice 2025-08).
- A part is US-made if it’s manufactured in the US, wherever its own subcomponents came from. Unconfirmed parts count as foreign here.
- Bars for 48E by construction start, from IRS’s 2025 Form 3468 instructions: 40% on or before June 15, 2025; 45% from June 16 through December 31, 2025; 50% in 2026. Those instructions stop at 2026, so for 2027 this page uses 55%, where Notice 2023-38 says the 45Y schedule ends.
- Structural steel or iron must be made entirely in the US, apart from refining steel additives. The rule doesn’t reach steel inside manufactured products or their parts, or non-structural items such as nuts, bolts, and clamps (Notice 2023-38).
- The rooftop table lists no steel items. Notice 2023-38’s Table 2 classifies steel module racking as steel or iron, and Notice 2024-41 extended that table to rooftop systems, so this page requires US steel whenever the racking is steel. Get counsel’s view on that point.
- The US cells and wafers column can be used if some or all modules have US-made crystalline silicon cells made only from US wafers. It then applies to every item, and US cells on imported wafers count as foreign.
- Mixed sources, such as two batches of modules, are weighted by nameplate capacity. This page assumes one source per item.
- Passing adds 10 percentage points to the 48E credit if prevailing wage and apprenticeship are met or the project is under 1 MW AC, and 2 points otherwise. Claim it with a Domestic Content Certification Statement attached to Form 3468 that says you rely on the elective safe harbor.
- Tax-exempt owners using elective pay can have the credit reduced if domestic content isn’t met, unless an exception applies.
Credit value
- The 48E credit starts at 6% of eligible cost, or 30% when prevailing wage and apprenticeship are met, the project is under 1 MW AC, or construction began before January 29, 2023.
- Domestic content adds 10 percentage points at the 30% rate, or 2 points at the 6% rate. The energy community bonus works the same way, and the two stack.
- A low-income allocation adds 10 or 20 points, but only with an award from the 48E(h) program for a facility under 5 MW AC, and the increase is limited by the share of capacity that was allocated.
- Failing the FEOC ratio removes the credit, so this page drops the credit to zero when that check fails.
- The credit also reduces the property’s depreciable basis. This page doesn’t model taxes, depreciation, or transfer pricing if you sell the credit.
- Payback here is simple: cost after the credit divided by the first year’s revenue. It ignores rate escalation, degradation, O&M, insurance, and inverter replacement.
Timing and limits
- Solar that begins construction after July 4, 2026 must be placed in service by the end of 2027 to claim 48E, so later start years aren’t shown.
- Manufacturer tags reflect public information as of September 2026. Treat them as a starting point, not a determination.
- Not covered: batteries, interconnection property, carports and ground mounts (they use the ground-mount table), actual-cost and dollar-based methods, and the owner-level PFE tests.
Planning estimate, not tax advice. Have tax counsel confirm both results before equipment is locked in.