The Partnership is a pass -through entity, as such it pays not tax, and has not need for a tax credit.
The Investment Tax Credit for the solar tax credit is calculated on Form 3468 and is not added to Form 1065.
The basis of the solar property included in the solar tax credit is reported on each member's K1 in box 20.
Form 3468 will need to be printed and mailed in with either the tax return or Form 8453.
Each member will claim their credit on their individual tax return.
