DavidDiehl905
Level 1
03-23-2021
07:35 PM
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My client did not have sufficient income this year to generate a tax liability. Consequently, the non-refundable non-business energy property credit they earned is not usable this year. I have not been able to find authoritative guidance on whether it may be carried forward.
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PKCPAMST
Level 5
03-23-2021
11:05 PM
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A taxpayer may not carry forward the Sec 25C nonbusiness energy property credit.