This might be a stupid question but if the Eligible Tax Year End is 2023 on the New Solar Market Development Tax Credit Certificate of Eligibility, can I file it on my 2024 tax return or should I amend my 2023 state PIT instead? I applied for this tax credit with EMNRD for the state of New Mexico last December 2024 and the issuance date of the Certificate of Eligibility is January 2025.
