Enphase “FEOC Compliant” products

IQ battery

The following Enphase products are “FEOC Compliant” 

 

"FEOC Compliant" ProductSKUsApplicable Serial Number
“FEOC Compliant”1,3,4 
“DOM” Micros		IQ8X-80-M-DOM-US
IQ8P-3P-72-E-DOM-US
IQ9N-3P-277-A-DOM-US
IQ9N-A-DOM-US-HPB
IQ9S-3P-277-B-DOM-US
IQ9N-A-DOM-US		Beginning with
53xxxx or 54xxxx, where xxxx ≥ 2546
IQ8HC-72-M-DOM-USBeginning with
53xxxx, where xxxx ≥ 2501 or 
54xxxx, where xxxx ≥ 2546
 
“FEOC Compliant”1,3,4 
Other Micros		IQ8MC-72-M-US
IQ8AC-72-M-US
IQ8PLUS-72-M-US
 		Beginning with 
53xxxx or 54xxxx, where xxxx ≥ 2546
“FEOC Compliant”2,3,4 
“DOM” Batteries

 		Beginning with
54xxxx, where xxxx ≥ 2546

 

For detailed information, visit the Understanding Foreign Entity of Concern (FEOC) page.

To quickly verify whether specific Enphase product SKU(s) and serial numbers are “FEOC Compliant”, installers and finance partners can use the online “FEOC Compliance” Tool. Distributors can access a dedicated version of the Tool by signing into their distributor portal.

Please note that the information provided by the Tool is based upon the various rules and regulations in effect, as well as information available, as of the date you submit your query.

IQBATTERY-5P-1P-NA-DOM

IQBATTERY-10C-1P-NA-DOM

1 “FEOC Compliant” for DOM Batteries means that (1) the inverter/converter is manufactured by a person that is not a prohibited foreign entity, (2) each of the PCBA and enclosure in the inverter/converter are not manufactured by a prohibited foreign entity (there are no thermal management systems or electrical parts in Enphase inverters), (3) the Battery Container/Housing is not manufactured by a prohibited foreign entity, and (4) the enclosure, battery management system, and thermal management system are not manufactured by a prohibited foreign entity.

2 “FEOC Compliant” for a microinverter means that (1) the microinverter is not manufactured by a prohibited foreign entity (as that term is defined 26 U.S.C. Section 7701(a)(51)), (2) the PCBA in the inverter is not manufactured by a prohibited foreign entity, and (3) the enclosure is not manufactured by a prohibited foreign entity. Enphase microinverters include only one PCBA and do not include a thermal management system.

3 For this purpose, we have considered whether an item is manufactured and by whom solely for purposes of 26 U.S.C. Section 7701(a)(51) and evaluated only those items that appear in Section 5.06 (in regard to microinverters) of IRS Notice 2025-08 and Section 7.02 (in regard to battery energy storage systems) of IRS Notice 2025-08.

4 The information on this webpage is based upon various rules and regulations in effect, and information available, as of November 10, 2025. These rules and regulations are complex and subject to change. Further, the application of these rules and regulations is highly fact-specific, including with respect to how a particular item of equipment is used. The information on this webpage is general in nature and premised specifically on the definitions of “FEOC Compliant” set forth above. Enphase cannot assure and is not responsible for any particular U.S. federal income tax result of using an Enphase microinverter or battery in any energy generation facility. You should seek appropriate professional advice as to how these rules and regulations apply to your situation. Enphase assumes no obligation to update this information or any other information provided on this page or related to whether any Enphase products are “FEOC Compliant” in light of new information, changes in law, future events, or any regulatory action.