This might work, From the PIT Instructions for 2020:
Renewable Energy Production Tax Credit (R03)
Personal income and corporate income taxpayers receive credit for producing electricity by solar light or heat, wind, or biomass for an eligibility period of 10 consecutive years beginning on the date the qualified energy generator begins producing electricity.
Deduct, Refund, or Carry Forward for Five Years
This refundable credit is not currently available to apply for but you may deduct an existing credit from your personal income tax liability for which you are claiming the credit.
If the amount of the tax credit exceeds your personal income tax liability for the tax year, one of the following is possible:
•
If the tax credit was issued with respect to a qualified energy generator that first produced electricity using a qualified energy resource on or after October 1, 2007, the state refunds the excess to you. or
•
You may carry forward the excess credit for five years.
How To Claim This Credit
When you receive approval from EMNRD, follow these steps to claim the credit:
1.
Complete Form RPD-41227, Renewable Energy Production Tax Credit Claim Form.
2.
Complete PIT-CR. In the Credit Approval Number box, enter the last day of the tax year when the electricity was produced for which you are claiming a credit or a carryforward.
3.
Attach the following to your PIT-1:
•
RPD-41227
•
Certificate of eligibility from EMNRD
•
Allocation Notice approved by EMNRD, if applicable
•
PIT-CR
•
A copy of the letter from EMNRD certifying treatment as a qualified donation
4.
Submit your PIT-1 and all attachments.
