Hello taniuchi,
Thank you for participating in this Ask the Experts event. As to your question, all energy credits are nonrefundable, meaning they only offset any tax liability and are not refunded to you. However, if you already had taxes withheld or paid estimated taxes, you will get a refund of those payments in excess of the liability after the credit is applied. Also, if you are unable to use the full credit in the year you are eligible to claim it, you are able to carry it forward to future years.
I hope that helps.
