I am having same confusion.
2025 has moved the energy credit to part V of 3468.
I can only see it carryback to 2024. The forms of 2023/2022 are not updated, or may be OBBBA changes have restricted to carryback of only 1 year.
There are quite some changes seen due to the move from part VI of 3468 to part V.
Biggest problem that I see is part V credit is not able to offset AMT/TMT, which previously part VI was able to .
Even if I carryback to say 2024, it hits AMT/TMT issue and is not able to offset it .
What I understand is the new 48E tax credit is not a specified credit, so it cannot offset AMT.
The previous 2024 credit was 48 and was a specified credit.
This is a very big issue. Any clarity on this ?
