So, I spent $28k on a 5kw grid tied solar PV system system last year, thinking I'd be claiming 35% of the install cost in state (NC) tax credits. I'm quite embarrassed to have neglected to catch the fact that credits are limited to 50% of state income tax liability, which because I lost my job last year shortly after installing the system was only worth about $1000, leaving me with about $8800 of unused state credit. I'll use some of it this year by Roth converting some of my traditional IRA, but will still have a fairly sizable chunk leftover, and I would like to move out of state, leaving me with no real use for the unused credits, other than offsetting rental income on the house, which will be pretty minimal.
The question: are these credits transferable, and if so, does anybody have any advice as to how to go about selling them?
