Form Enrg-B - Alternative Energy System Credit - 2014 Page 3
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Form ENRG-B Instructions
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What is a recognized nonfossil form of energy
I installed a wood burning stove in my principal
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generation?
dwelling this year but I am unable to claim the
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full amount of my credit because my income tax
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A recognized nonfossil form of energy generation means:
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liability is less than $500. Can I carry my unused
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• a system that captures energy or converts energy
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credit forward?
sources into usable sources, including electricity, by
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Yes. You can carry forward any unused portion of your
using:
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credit for four succeeding tax years.
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• solar energy, including passive solar systems
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Complete the carryforward section on the form to determine
• wind
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the amount of credit that can be carried forward.
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• solid waste
Your total credit reported in the year of installation and in
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subsequent years cannot exceed the maximum credit of
• the decomposition of organic waste
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$500 per taxpayer for each installation. For example, you
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• geothermal
are a single individual who purchased and installed an
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alternative energy system for $4,000 in 2013. You took a
• fuel cells that do not require hydrocarbon fuel; or
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$500 alternative energy system credit on your 2013 tax
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• a system that produces electric power from biomass or
return. You are not entitled to any additional credit for that
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solid wood wastes; or
installation in any tax year following 2013.
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• a small system that uses water power by means of an
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My spouse and I jointly own our principal
impoundment that is not over 20 acres in surface area.
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dwelling. Can we both qualify for the alternative
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What is a low-emission wood or biomass
energy system credit?
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combustion device?
If you both paid for the installation of any one alternative
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energy system and the total cost was $1,000 or more, you
A low-emission wood or biomass combustion device
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can each claim up to $500. If the cost of the system was
means:
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less than $1,000, you may allocate the credit between you
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• a wood-burning appliance that:
and your spouse, but neither spouse can claim more
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than $500.
• is certified by the U.S. environmental protection
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agency pursuant to 40 CFR 60.533, or
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I made repairs to my alternative energy system
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• uses wood pellets as its primary source of fuel; or
this year. Am I entitled to claim this credit for the
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• an outdoor hydronic heater qualified for the phase 2
cost of my repairs?
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white tag under the U.S. Environmental Protection
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No. Repairs to your existing alternative energy system
Agency Method 28 OWHH; or
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are not installation costs that entitle you to an additional
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• a masonry heater constructed or installed in compliance
alternative energy system credit.
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with the requirements for masonry heaters in the
For example: In 2014, you replaced damaged solar panels
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International Residential Code for One- and Two-Family
that were installed in your principal home in 2010, at which
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Dwellings.
time you claimed an alternative energy system credit of
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$500. You are not entitled to an additional $500 credit for
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Who qualifies for the alternative energy system
the repairs and replacement of parts to your existing solar
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credit?
system.
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The alternative energy systems credit is available only to
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Montana resident individuals who install a qualifying system
Please visit our website at revenue.mt.gov for additional
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or device in their principal dwelling.
information regarding energy-related tax relief options. The
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website includes information such as answers to frequently
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In 2014, I paid for an alternative energy system but
asked questions and links to other related sites.
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installation wasn’t complete until 2015. When can
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Administrative Rules of Montana: 42.4.104 through
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I take the credit?
42.4.121
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You can claim the credit in 2015 when installation is
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Questions? Call us toll free (866) 859-2254 (in Helena,
complete and the system is first in service. You can include
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444-6900) or TDD (406) 444-2830 for the hearing impaired.
the amount paid in 2014 when calculating your credit for
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2015.
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