Partners: Consistent Treatment

IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis) · 2026 edition · updated 2026-07-29 · United States

If the entity under audit is claiming the credit as a result of an interest in a flow- through entity, identify the name and EIN for the related partnership owning the IRC §42 project. Tax returns often include a schedule listing partnership interests and accumulating the flow-through income, loss, or credits. See Chapter 19 for a complete discussion.

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▸Contents — IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

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