Your right Debbie it is only for manufacturers. However, I rechecked
the USMTG at 1313 and it addresses energy efficient property tax credit
available to individual taxpayers. It also states this can be claimed
on Form 5695. Where such a line item fits is hard to say though.
IRS Circular 230 Disclosure: Unless expressly stated otherwise in this transmission, any tax advice contained herein, forwarded with or attached to this message was not and is not intended to be used, nor may it be relied upon or used, by any taxpayer for the purpose of (1) the avoidance of any tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax transaction or tax-related matters that may be addressed herein.

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