I recently researched just this question, and from what I could gather
from the SEIA website and some other online references which I'm not
certain were up-to-date information, the residential tax credit can only
be rolled forward 1 year, which is very different than what I had read in
the past,
Hi Wrenches,
Since we’re on the topic of the ITC, I have another question someone might
be able to help with. Assuming that a system is placed into service prior
to the end of 2016, it should qualify for the 30% tax credit. Some people
do not have enough tax liability to take the whole credit
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