No. The 2019 Schedule M1NC Instructions page 2 regarding Who Must File Schedule M1NC:
"If any of the following provisions affect your federal taxable income, you must complete and include Schedule M1NC to make the necessary adjustments when you file Form M1....Claimed any of the following federal credits:....Energy Efficient Home Credit" This is not related to individuals claiming a credit for installing qualifying windows.
The Residential Energy Credit is for qualified energy-efficient improvements, if they meet certain energy efficiency requirements, including:
- exterior windows and skylights (must meet or exceed version 6.0 Energy Star Program Requirements)
- exterior doors
- some qualifying roofs
IRS 2019 Form 5695 Instructions bottom of page 2, top of page 3
