Form N-323 - Carryover Of Tax Credits - 2014 Page 2
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3FORM N-323
(REV. 2014)
PAGE 2
PART IV
CARRYOVER OF THE INDIVIDUAL DEVELOPMENT ACCOUNT CONTRIBUTIONS TAX CREDIT
Note: The individual development account contribution tax credit expired on December 31, 2004. You may claim the tax credit only
if you have a carryover of the tax credit from a prior year.
12. If you are claiming other credits, complete the Individual Development Account Contribution Tax Credit
Worksheet in the instructions and enter the total here. ................................................................................
12
13. Line 1 minus line 12. This represents your income tax liability, as adjusted. If the result is zero or less
than zero, enter zero here and on line 15. ...................................................................................................
13
14. Carryover of unused individual development account contribution tax credit from prior years. ...................
14
15. Total credit allowed — Enter the smaller of line 13 or line 14, rounded to the nearest dollar. This is
your individual development contribution tax credit allowable for the year. Enter this amount also on
Schedule CR, line 7 (for Form N-11, N-15, N-30, and N-70NP filers); or on Form N-40, Schedule E,
line 7; whichever is applicable. .....................................................................................................................
15
16. Line 14 minus line 15. This represents your carryover of unused credit. The amount of any unused tax
credit may be carried over and used as a credit against your income tax liability in subsequent years
until exhausted. ............................................................................................................................................
16
PART V
CARRYOVER OF THE RESIDENTIAL CONSTRUCTION AND REMODELING TAX CREDIT
Note: The residential construction and remodeling tax credit expired on June 30, 2003. You may claim the tax credit only if you
have a carryover of the tax credit from a prior year.
17. If you are claiming other credits, complete the Residential Construction and Remodeling Tax Credit
Worksheet in the instructions and enter the total here. ................................................................................
17
18. Line 1 minus line 17. This represents your income tax liability, as adjusted. If the result is zero or less
than zero, enter zero here and on line 20. ...................................................................................................
18
19. Carryover of unused residential construction and remodeling tax credit from prior years. ..........................
19
20. Total credit allowed — Enter the smaller of line 18 or line 19, rounded to the nearest dollar. This is
your residential construction and remodeling tax credit allowable for the year. Enter this amount also
on Schedule CR, line 11 (for Form N-11, N-15, N-30, and N-70NP filers); or on Form N-40, Schedule E,
line 11; whichever is applicable. ...................................................................................................................
20
21. Line 19 minus line 20. This represents your carryover of unused credit. The amount of any unused tax
credit may be carried over and used as a credit against your income tax liability in subsequent years
until exhausted. ............................................................................................................................................
21
CARRYOVER OF THE RENEWABLE ENERGY TECHNOLOGIES INCOME TAX CREDIT (FOR SYSTEMS INSTALLED
PART VI
AND PLACED IN SERVICE BEFORE JULY 1, 2009)
Note: For systems installed and placed in service on or after July 1, 2009, use Form N-342. For systems installed and placed in
service before July 1, 2009, you may claim the credit only if you have a carryover of the tax credit from a prior year.
22. If you are claiming other credits, complete the Renewable Energy Technologies Income Tax Credit (For
Systems Installed and Placed In Service Before July 1, 2009) Tax Credit Worksheet in the instructions
and enter the total here ................................................................................................................................
22
23. Line 1 minus line 22. This represents your income tax liability, as adjusted. If the result is zero or less
than zero, enter zero here and on line 25. ...................................................................................................
23
24. Carryover of unused renewable energy technologies income tax credit (For systems installed and
placed in service before July 1, 2009) from prior years. ...............................................................................
24
25. Total credit allowed — Enter the smaller of line 23 or line 24, rounded to the nearest dollar. This is
your renewable energy technologies income tax credit (For systems installed and placed in service
before July 1, 2009) allowable for the year. Enter this amount also on Schedule CR, line 12 (for Form
N-11, N-15, N-30, and N-70NP filers); Form N-13, line 24; Form N-40, Schedule E, line 12; or on
Form F-1, Schedule H, line 4; whichever is applicable. ................................................................................
25
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