I am trying to take the residential energy credit for my clients, married filing jointly. One of the parties is self-employed. I completed form 5695. However, the credit is being carried forward to 2024, Their information is:

AGI                                           $36,368
Standard Deduction                  (29,200)
QBI                                           (  1,434)
Taxable Income                           5,734
Tax                                                 573
Other Credits (not energy)           (573)
Other Taxes (Sch C self emp)     3,151

I think I just answered my own question. Is my client's tax credit being deferred to 2024 because it is not applied against self-employment taxes? 

Thank you in advance for any help.