Carryforward of Clean Fuel Vehicle Tax Credit (code 05)
The clean fuel vehicle credit is no longer available. The five-year carryforward remains for credit earned before 2017. If you have unused credit from a year prior to 2017, you may carry it forward for up to five years through tax year 2021 or until the credit is used up (whichever comes first). The carryforward must not be more than your tax liability in the year you claim it.