Page 108 - Individual Forms & Instructions Guide

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than $34,000 ($51,000 if head of house- credit by completing and attaching Form 14:28 - 20-Jan-2023
hold; $68,000 if married filing jointly). 5695 for any of the following improve- Line 6c. You may be able to take the
adoption credit if you paid expenses to
2. The person(s) who made the ments to your main home located in the adopt a child or you adopted a child with
qualified contribution or elective defer- United States in 2022 if they are new special needs and the adoption became
ral (a) was born after January 1, 2005, and meet certain requirements for ener- final in 2022. See the Instructions for
(b) is claimed as a dependent on some- gy efficiency. Form 8839.
one else's 2022 tax return, or (c) was a • Any insulation material or system
student (defined next). primarily designed to reduce heat gain Line 6d. Enter any credit for the elderly
or loss in your home.
You were a student if during any part • Exterior windows (including sky- or the disabled. See Schedule R.
of 5 calendar months of 2022, you: lights). Line 6e. Enter any alternative motor ve-
• Were enrolled as a full-time stu- • Exterior doors. hicle credit. See Form 8910.
dent at a school; or • A metal roof or asphalt roof with
• Took a full-time, on-farm training pigmented coatings or cooling granules Line 6f. Enter any qualified plug-in
course given by a school or a state, primarily designed to reduce the heat electric drive motor vehicle credit. See
county, or local government agency. gain in your home. Form 8936.
A school includes a technical, trade, You may also be able to take this
or mechanical school. It doesn't include credit for the cost of the following items Line 6g. Enter any mortgage interest
an on-the-job training course, corre- if the items meet certain performance credit if a state or local government gave
spondence school, or school offering and quality standards. you a mortgage credit certificate. See
courses only through the Internet. • Certain electric heat pump water Form 8396.
For more details, use Tax Topic 610 heaters; electric heat pumps; central air Line 6h. You can't claim the District of
or see Form 8880. conditioners; and natural gas, propane, Columbia first-time homebuyer credit
or oil water heaters. for a home you bought after 2011. You
Line 5 • A qualified furnace or hot water can claim it only if you have a credit
Residential Energy Credits boiler that uses natural gas, propane, or carryforward from 2021. See Form
oil. 8859.
Residential clean energy credit. You • An advanced main air circulating
may be able to take this credit by com- fan used in a natural gas, propane, or oil Line 6i. Enter any qualified electric ve-
pleting and attaching Form 5695 if you furnace. hicle credit. You can't claim this credit
paid for any of the following during Condos and co-ops. If you are a mem- for a vehicle placed in service after
2022. ber of a condominium management as- 2006. You can claim this credit only if
• Qualified solar electric property sociation for a condominium you own or you have an electric vehicle passive ac-
for use in your home located in the Uni- a tenant-stockholder in a cooperative tivity credit carried forward from a prior
ted States. housing corporation, you are treated as year. See Form 8834.
• Qualified solar water heating prop- having paid your proportionate share of Line 6j. Enter any alternative fuel vehi-
erty for use in your home located in the any costs of such association or corpora- cle refueling property credit. See Form
United States. tion for purposes of these credits. 8911.
• Qualified small wind energy prop- More details. For details, see Form
erty for use in connection with your 5695. Line 6k. Enter any credit to holders of
home located in the United States. tax credit bonds. See Form 8912.
• Qualified geothermal heat pump Lines 6a Through 6z Line 6l. Enter the amount from Form
property installed on or in connection 8978, line 14 (relating to partner's audit
with your home located in the United Other Nonrefundable Credits liability under section 6226). If the
States. Line 6a. The general business credit amount on Form 8978, line 14, is nega-
• Qualified biomass fuel property consists of a number of credits that usu- tive, complete the following worksheet
for use in connection with your home lo- ally apply only to individuals who are to figure the amount to enter on line 6l.
cated in the United States. partners, shareholders in an S corpora- If the amount on Form 8978, line 14, is
• Qualified fuel cell property instal- tion, self-employed, or who have rental positive, see the instructions for Form
led on or in connection with your main property. See Form 3800 or Pub. 334. 1040 or 1040-SR, line 16.
home located in the United States.
Energy efficient home improvement Line 6b. Enter any credit for prior year
credit. You may be able to take this minimum tax. See Form 8801.

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