The credit is linked to the Form 5695 and the individual filing the form. The carryforward should link to the prior year form with the same name and social on the form 5695 for the year before. However, there is no clear delineation, simply owner of the house is stated. I believe the IRS would question the credit and don't know if they would allow the credit. You can file a tax return with the credit and make a disclosure on Form 8275.
References:
Instructions for Form 5695 states: Also use Form 5695 to take any residential clean energy credit carryforward from 2022 Form 5695 or to carry the unused portion of the residential clean energy credit to 2024.
Form 8275 is used by taxpayers and tax return preparers to disclose items or positions, except those taken contrary to a regulation, that are not otherwise adequately disclosed on a tax return to avoid certain penalties. The form is filed to avoid the portions of the accuracy-related penalty due to disregard of rules or to a substantial understatement of income tax for non-tax shelter items if the return position has a reasonable basis. It can also be used for disclosures relating to the economic substance penalty and the preparer penalties for tax understatements due to unreasonable positions or disregard of rules.
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