Non business energy property credit is available for 2018 and 2019.
The Taxpayer Certainty and Disaster Tax Relief Act of 2019 has made the non business energy property credit available for 2018 and 2019. All references to the credit have been reinserted in these instructions. See, for example, Non business Energy Property Credit (Part II) and Part II, Non business Energy Property Credit, later. The credit had expired at the end of 2017.
Most taxpayers will need to file their 2018 Form 5695 with an amended return (Form 1040-X) to claim the non business energy property credit for 2018. See Form 1040-X and its instructions at IRS.gov/Form1040X for details.
https://www.irs.gov/instructions/i5695#idm[phone number removed]896
