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Looking at form 478, 478G for solar renewable energy credits. My client, per the calculations, was not able to use all of the credit in the first year it is taken (2016). Form 478/478G is a bit confusing. Does anyone know if there is a provision to carry unused amounts forward for a non-business credit? I see for business purposes you can carry the unused portion forward. The IRS does permit this as well. Maybe this is just another one of those NC pesky rules.

 

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