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
(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.
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