Tax Credit Form

Form 5695 (2012)
Page 5
TIP
Also include on lines 1 through 4, and 8, any labor costs
properly allocable to the onsite preparation, assembly, or
original installation of the property and for piping or
wiring to interconnect such property to the home.
Line 1
Enter the amounts you paid for qualified solar electric property. See
Qualified solar electric property costs, earlier.
Line 2
Enter the amounts you paid for qualified solar water heating
property. See Qualified solar water heating property costs, earlier.
Line 3
Enter the amounts you paid for qualified small wind energy
property. See Qualified small wind energy property costs, earlier.
Line 4
Enter the amounts you paid for qualified geothermal heat pump
property. See Qualified geothermal heat pump property costs,
earlier.
Lines 7a and 7b
Any qualified fuel cell property costs must have been for your main
home located in the United States. See Main home, earlier. If you
check the “No” box, you cannot include any fuel property costs on
line 8.
If you check the “Yes” box, enter the full address of your main
home during 2012 on line 7b.
If you and your spouse are filing jointly and you each have
different main homes with qualified fuel cell property costs, provide
on line 7b the address of your main home. Add a sheet providing
the address of your spouse's main home. You and your spouse
should add your qualified fuel cell property costs together on line 8
of one Form 5695.
Line 8
Enter the amounts you paid for qualified fuel cell property. See
Qualified fuel cell property costs, earlier.
Line 15
If you are claiming the child tax credit for 2012, include on this line
the amount from line 12 of the Line 11 Worksheet in Pub. 972.
TIP
If you are not claiming the child tax credit for 2012, you
do not need Pub. 972.
Manufacturer’s certification. For purposes of taking the credit,
you can rely on the manufacturer’s certification in writing that a
product is qualifying property for the credit. Do not attach the
certification to your return. Keep it for your records.
Line 18
If you cannot use all of the credit because of the tax liability limit
(line 16 is less than line 13), you can carry the unused portion of the
credit to 2013.
File this form even if you cannot use any of your credit in 2012.
Part II
Nonbusiness Energy Property Credit
Before you begin Part II:
Figure the amount of any credit for the elderly or the disabled you
are claiming.
Lines 19a Through 19c
Line 19a. To qualify for the credit, any qualified energy efficiency
improvements or residential energy property costs must have been
for your main home located in the United States. See Main home,
earlier. If you check the “No” box, you cannot take the nonbusiness
energy property credit.
Line 19b. Enter the full address of your main home during 2012.
Line 19c. You may only include expenses for qualified
improvements for an existing home or for an addition or renovation
to an existing home, and not for a newly constructed home. If you
check the “Yes” box, you cannot claim any expenses for qualified
improvements that are related to the construction of your home,
even if the improvement is installed after you have moved into the
home.
Lines 20a Through 20f
Enter the nonbusiness energy property credits that you took in
2006, 2007, 2009, 2010, and 2011 on the appropriate lines. If the
total of the credits already taken is $500 or more, you generally
cannot take this credit in 2012.
Lines 21a Through 21h
Note. A reference to the IECC is a reference to the 2009
International Energy Conservation Code as in effect (with
supplements) on February 17, 2009.
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CAUTION
Do not include on lines 21a through 21d any amounts
paid for the onsite preparation, assembly, or original
installation of the components.
Line 21a. Enter the amounts you paid for any insulation material or
system (including any vapor retarder or seal to limit infiltration) that
is specifically and primarily designed to reduce the heat loss or gain
of your home when installed in or on such home and meets the
prescriptive criteria established by the IECC.
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CAUTION
A component is not specifically and primarily designed
to reduce the heat loss or gain of your home if it
provides structural support or a finished surface (such
as drywall or siding) or its principal purpose is to serve
any function unrelated to the reduction of heat loss or gain.
Line 21b. Enter the amounts you paid for exterior doors that meet or
exceed the Energy Star program requirements.
Line 21c. Enter the amounts you paid for a metal roof with the
appropriate pigmented coatings or an asphalt roof with the
appropriate cooling granules that are specifically and primarily
designed to reduce the heat gain of your home, and the roof meets
or exceeds the Energy Star program requirements in effect at the
time of purchase or installation.
Line 21d. Enter the amounts you paid for exterior windows and
skylights that meet or exceed the Energy Star program
requirements.
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CAUTION
If you took the credit for windows in 2006, 2007, 2009,
2010, or 2011, you may not be able to include window
expenses this year.
Line 21f. If you reported expenses on your 2006 Form 5695, line 2b;
2007 Form 5695, line 2d; 2009 Form 5695, line 2b; 2010 Form 5695,
line 2b; or 2011 Form 5695, line 3d; then use the worksheet next to
figure the amount to enter on line 21f.