Can the assignment exceed the amount the assignor would have been able to claim in the year of assignment?
Yes. The amount an assignor may assign does not depend on how much of the eligible credit the assignor may claim in the year of assignment. For example: A taxpayer had $100 of MIC carryover and $100 of EZ hiring credit. Their tax liability for 2010 was $50. They use $50 of MIC to offset their tax liability and have available balances of $50 MIC and $100 of EZ hiring credit. The taxpayer could assign all or part of these available balances.
