Form 1040 Instructions - 2015 Page 50
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105 2015 Form 1040—Lines 53 Through 58
An advanced main air circulating
carried forward from a prior year. See
Line 53
fan used in a natural gas, propane, or oil
Form 8834.
furnace.
Alternative motor vehicle credit.
Residential Energy Credits
See Form 8910 if you placed a new fuel
Condos and coops. If you are a mem-
cell motor vehicle in service during
ber of a condominium management as-
Residential energy efficient property
2015.
sociation for a condominium you own or
credit. You may be able to take this
Alternative fuel vehicle refueling
a tenant-stockholder in a cooperative
credit by completing and attaching Form
property credit. See Form 8911.
housing corporation, you are treated as
5695 if you paid for any of the following
Credit to holders of tax credit
having paid your proportionate share of
during 2015.
bonds. See Form 8912.
any costs of such association or corpora-
Qualified solar electric property for
tion for purposes of these credits.
use in your home located in the United
States.
More details. For details, see Form
Other Taxes
Qualified solar water heating prop-
5695.
erty for use in your home located in the
Line 54
Line 58
United States.
Qualified fuel cell property instal-
Other Credits
Unreported Social Security
led on or in connection with your main
home located in the United States.
and Medicare Tax from
Enter the total of the following credits
Qualified small wind energy prop-
on line 54 and check the appropriate
Forms 4137 and 8919
erty for use in connection with your
box(es). Check all boxes that apply. If
home located in the United States.
Enter the total of any taxes from Form
box c is checked, also enter the applica-
Qualified geothermal heat pump
4137 and Form 8919. Check the appro-
ble form number. To find out if you can
property installed on or in connection
priate box(es).
take the credit, see the form or publica-
with your home located in the United
tion indicated.
Form 4137. If you received tips of $20
States.
General business credit. This credit
or more in any month and you didn't re-
Nonbusiness energy property credit.
consists of a number of credits that usu-
port the full amount to your employer,
You may be able to take this credit by
ally apply only to individuals who are
you must pay the social security and
completing and attaching Form 5695 for
partners, shareholders in an S corpora-
Medicare or railroad retirement (RRTA)
any of the following improvements to
tion, self-employed, or who have rental
tax on the unreported tips.
your main home located in the United
property. See Form 3800 or Pub. 334.
Do not include the value of any non-
States in 2015 if they are new and meet
Credit for prior year minimum tax.
cash tips, such as tickets or passes. You
certain requirements for energy efficien-
If you paid alternative minimum tax in a
do not pay social security and Medicare
cy.
prior year, see Form 8801.
taxes or RRTA tax on these noncash
Any insulation material or system
Mortgage interest credit. If a state
tips.
primarily designed to reduce heat gain
or local government gave you a mort-
To figure the social security and
or loss in your home.
gage credit certificate, see Form 8396.
Medicare tax, use Form 4137. If you
Exterior windows (including sky-
Credit for the elderly or the disa-
owe RRTA tax, contact your employer.
lights).
bled. See Schedule R.
Your employer will figure and collect
Exterior doors.
Adoption credit. You may be able
the RRTA tax.
A metal roof or asphalt roof with
to take this credit if you paid expenses to
pigmented coatings or cooling granules
adopt a child or you adopted a child with
You may be charged a penalty
primarily designed to reduce the heat
!
special needs and the adoption became
equal to 50% of the social se-
gain in your home.
final in 2015. See the Instructions for
curity and Medicare or RRTA
CAUTION
Form 8839.
tax due on tips you received but didn't
You may also be able to take this
District of Columbia first-time
report to your employer.
credit for the cost of the following items
homebuyer credit. You can't claim this
if the items meet certain performance
Form 8919. If you are an employee
credit for a home you bought after 2011.
and quality standards.
who received wages from an employer
You can claim it only if you have a
Certain electric heat pump water
who didn't withhold social security and
credit carryforward from 2014. See
heaters, electric heat pumps, central air
Medicare tax from your wages, use
Form 8859.
conditioners, and natural gas, propane,
Form 8919 to figure your share of the
or oil water heaters.
Qualified plug-in electric drive mo-
unreported tax. Include on line 58 the
tor vehicle credit. See Form 8936.
A qualified furnace or hot water
amount from line 13 of Form 8919. In-
boiler that uses natural gas, propane, or
Qualified electric vehicle credit.
clude the amount from line 6 of Form
oil.
You can't claim this credit for a vehicle
8919 on Form 1040, line 7.
placed in service after 2006. You can
A stove that burns biomass fuel to
claim this credit only if you have an
heat your home or to heat water for use
electric vehicle passive activity credit
in your home.
-50-
Need more information or forms? Visit IRS.gov.
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