Fillable Form Enrg-B - Alternative Energy System Credit

SSN

ENERGY SYSTEM USING A LOW EMISSION WOOD OR BIOMASS COMBUSTION DEVICE: Complete lines

5b through 8b if you installed a low emission wood or biomass combustion device to provide heat for your

principal dwelling in tax year 2012. See the instructions for the deﬁ nition of a low emission wood or biomass

combustion device.

5b. Enter the cost of the system, including your installation cost ....................................................... 5b.

6b. If you alone paid the total cost of the system, enter the smaller of the amount on line 5b or

$500 here. Enter the same amount on Form 2, Schedule V, line 13b or Form 2M, Schedule II,

line 4b. This is your alternative energy system credit. ............................................................ 6b.

7b. If both you and your spouse paid the cost of the system and your ﬁ ling status is married ﬁ ling

jointly, enter the smaller of the amount on line 5b or $1,000 here. Enter the same amount

on Form 2, Schedule V, line 13b or Form 2M, Schedule II, line 4b. This is your alternative

energy system credit for you and your spouse....................................................................... 7b.

8b. If both you and your spouse paid the cost of the system and your ﬁ ling status

Column A

Column B

is married ﬁ ling separately, enter the smaller of the amount on line 5b or $500

for each spouse here and on Form 2, Schedule V, line 13b. Enter in columns A

and B the amount allocated to each spouse. Neither spouse may claim more

than $500, and the total of both spouses’ credit on line 8b cannot exceed

the amount on line 5b. This is the alternative energy system credit as

allocated for you and your spouse. .............................................................8b.

CARRYFORWARD OF ALTERNATIVE ENERGY SYSTEM FROM A PRIOR YEAR: Complete this section only if

you are carrying forward your unused alternative energy system credit from a prior year. Your credit may be

carried forward up to four years. However, the total credit reported in the year of installation and in subsequent

years cannot exceed the maximum credit of $500 per taxpayer for each installation. For example, you are a

single individual who purchased and installed an alternative energy system for $4,000 in 2011. You took a $500

alternative energy system credit on your 2011 tax return. You are not entitled to any additional credit for that

installation in any tax year following 2011.

Recognized Nonfossil Form of Energy Generation Carryforward

1c. Enter the amount of alternative energy system credit originally allowed ..........1c.

2c. Enter the amount of your alternative energy system credit previously

claimed .............................................................................................................2c.

3c. Subtract line 2c from line 1c and enter the result here and on Form 2,

Schedule V or Form 2M, Schedule II............................................................... 3c.

Low Emission Wood or Biomass Combustion Device Carryfoward

1d. Enter the amount of alternative energy system credit originally allowed .........1d.

2d. Enter the amount of your alternative energy system credit previously

claimed ............................................................................................................2d.

3d. Subtract line 2d from line 1d and enter the result here and on Form 2,

Schedule V or Form 2M, Schedule II...............................................................3d.

If you ﬁ le your Montana tax return electronically, you do not need to mail this form to us unless we ask you for a copy. When you ﬁ le electronically, you

represent that you have retained the required documents in your tax records and will provide them upon the department’s request.

*12CZ0201*

Form Enrg-B - Alternative Energy System Credit - 2012 Page 2

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