So, what if the value of the Solar Tax Credit is more than you owe in income taxes? While you can’t use the tax credit to receive money back from the IRS, the Solar Tax Credit rollover lets you roll the tax credit back one year and carry the credit forward for up to five years. So, if you didn’t owe federal taxes last year, you can still claim the Solar Tax Credit on this year’s tax return.
https://www.saveonenergy.com/solar-energy/solar-tax-credit/
