Deductions & credits

@AmeliesUncle 

 

I am puzzled/surprised.  Section 25C says that each item of qualifying property needs its own QMID, and the QMID must be printed on the property item.  The IRS seems to have decided to identify manufacturers in general, rather than assigning a QMID to each different item the manufacturer produces (since not all products will meet the required standard.)   And form 5695 has space for a 15-digit QMID, with the first 4 identifying the company and the last 11 identifying the specific item.  

 

I suppose the point is largely moot since the credit is cancelled as of the 12/31/25.  But the IRS isn't even compliant with the law.  They must have decided not to waste effort on fully implementing the system for a dead credit.