@jspanos85 - unfortunately, you are asking me to prove something that does not exist. I can only prove what does exist.
If the IRS was going to sunset your ability to take advantage of the carryover credits, wouldn't one think that would have put that in writing already? Why would they surprise people later and say their tax carryover credits are worthless?
For example, for electric vehicle tax credits - they are VERY clear, you can not carry over unsed tax credits to the next year. For residential energy credits, they don't state that - don't you think they would if it were so? Otherwise, why the inconsistency?
Lastly, how many years are you expecting to take these credits? the solar credits will reduce your tax liability on Line 22 of Form 1040. Line 22 can't go below zero, which is what creates the carryover.
