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Can non-business energy property credits be carried forward if not usable in the current year?

DavidDiehl905
Level 1
My client did not have sufficient income this year to generate a tax liability.  Consequently, the non-refundable non-business energy property credit they earned is not usable this year.  I have not been able to find authoritative guidance on whether it may be carried forward.
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PKCPAMST
Level 5

A taxpayer may not carry forward the Sec 25C nonbusiness energy property credit.

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PKCPAMST
Level 5

A taxpayer may not carry forward the Sec 25C nonbusiness energy property credit.