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TopicSo, uh, I'm thinking about going solar
Forceful_Dragon
04/25/23 6:33:14 PM
#10:


Correction, I just double checked the order and it's actually as follows:
(Source: https://www.irs.gov/irm/part21/irm_21-006-003r)

21.6.3.4.1 (10-03-2022)
Nonrefundable Credits Procedures
Nonrefundable credits are applied in the order that they appear in this section, unless stated otherwise in the specific credit section, form instructions, or publication:
Form 1116, Foreign Tax Credit (Individual, Estate or Trust)
Form 2441, Child and Dependent Care Expenses
Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits)
Form 8880, Credit for Qualified Retirement Savings Contributions
Form 5695, Residential Energy Credits
*Credit for Other Dependents
*Child Tax Credit
Form 3468, Investment Credit
Form 5884, Work Opportunity Credit
Form 6478, Biofuel Producer Credit
Form 6765, Credit for Increasing Research Activities
Form 8586, Low-Income Housing Credit
Form 8830, Enhanced Oil Recovery Credit
Form 8826, Disabled Access Credit
Form 8835, Renewable Electricity, Refined Coal, and Indian Coal Production Credit
Form 8844, Empowerment Zone Employment Credit
Form 8845, Indian Employment Credit
Form 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips
Form 8820, Orphan Drug Credit
Form 8874, New Markets Credit
Form 8881, Credit for Small Employer Pension Plan Startup Costs and Auto-Enrollment
Form 8882, Credit for Employer-Provided Childcare Facilities and Services
Form 8900, Qualified Railroad Track Maintenance Credit
Form 8864, Biodiesel and Renewable Diesel Fuels Credit
Form 8896, Low Sulfur Diesel Fuel Production Credit
Form 8904, Credit for Oil and Gas Production from Marginal Wells
Form 8906, Distilled Spirits Credit
Form 8907, Nonconventional Source Fuel Credit (carryforward only)
Form 8908, Energy Efficient Home Credit
Form 8910, Alternative Motor Vehicle Credit
Form 8911, Alternative Fuel Vehicle Refueling Property Credit
Form 8923, Mine Rescue Team Training Credit
Form 8932, Credit for Employer Differential Wage Payments
Form 8933, Carbon Oxide Sequestration Credit
Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit
Form 8834, Qualified Electric Vehicle Credit
Form 8941, Credit for Small Employer Health Insurance Premiums
Form 5884-A, Employee Retention Credit for Employers Affected by Qualified Disasters
Form 8994, Employer Credit for Paid Family and Medical Leave
Form 8881, Credit for Auto-Enrollment
Form 8801, Credit for Prior Year Minimum Tax - Individuals, Estates, and Trusts
Form 8839, Qualified Adoption Expenses
Schedule R, Credit for the Elderly or the Disabled
Form 8910, Alternative Motor Vehicle Credit
Form 8936, Qualified Plug-In Electric Motor Vehicle Credit
Form 8396, Mortgage Interest Credit
Form 8859, Carryforward of the District of Columbia First-Time Homebuyer Credit
Form 8834, Qualified Electric Vehicle Credit
Form 8912, Credit to Holders of Tax Credit Bonds


So the Residential Energy Credit is one of the few that DOES get applied before the Child Tax Credit. (But Adoption Expenses is still after. RIP)

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