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Section 3. Individual Income Tax Returns›3.24.3 Individual Income Tax Returns

Section 75 - Form 1040-NR — Form 5695

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise enter 75.

(2)

Qualified Solar Electric Property Costs

LN1 $

Enter the amount from line 1.

(3)

Qualified Solar Heating Property Costs

LN2 $

Enter the amount from line 2.

(4)

Qualified Small Wind Energy Property Costs

LN3 $

Enter the amount from line 3.

(5)

Qualified Geothermal Heat Pump Property Costs

LN4 $

Enter the amount from line 4.

(6)

Qualified Battery Storage Technology Indicator

5ABX

From line 5a, enter as follows:

"1" if Yes box is marked

"2" if No box is marked

"3" if both boxes are marked.

(7)

Qualified Battery Technology Costs

L5B $

Enter the amount from line 5b.

(8)

Qualified Fuel Cell Property Indicator

7ABX

From line 7a, enter as follows:

"1" if Yes box is marked

"2" if No box is marked

"3" if both boxes are marked.

(9)

Joint Occupancy Part 1 Indicator

7CBX

,Enter>

From line 7c, enter 1 if the box is marked.

(10)

Qualified Fuel Cell Property Costs

LN8 $

Enter the amount from line 8.

(11)

Kilowatt Capacity

L10…

Enter the eight edited digits from the dotted portion of line 10.

(12)

Credit Carryforward from PY

L12 $

Enter the amount from line 12.

(13)

Credit Carryforward to Next Year

L16 $

Enter the amount from line 16.

(14)

QMID Processing Codes

Q CODE

Enter the code(s) edited by C&E in margin above line 17a.

Get a plain-English answer with a citation back to this text.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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