I see now. You're right about that, but there's an additional wrinkle.
The Residential Energy Credit is reported on line 53 of Form 1040, and the instructions for line 14 of Form 5695 don't ask you to consider the credit from line 54 of Form 1040 in calculating your "limitation based on tax liability. By what method can you reduce the credit from Form 5695 based on the number you'll be entering in line 54?
