5695 Residential Energy Credits

2007 Form 5695
Residential Energy Credits
Purpose:

This is the first circulated proof of the 2007 Form 5695,
Residential Energy Credits. Major changes are discussed
below.

TPCC Meeting:

None scheduled, but will be if requested.

Prior Revision:

The 2006 Form 5695 can be viewed by clicking on the following
link:
http://www.irs.gov/pub/irs-pdf/f5695.pdf.

Other Products:

Circulations of draft tax forms and instructions are posted at
http://taxforms.web.irs.gov/draft_products.html. Draft publications are
not available.

Comments:

Please call, mail, e-mail or fax comments by July 31, 2007.

Major Changes
● Updated years as needed.
● Part I:
► New lines 2e through 2h were added (and 2b through 2e reordered) to
reflect the lifetime limitation for windows of $2,000 (IRC 25C(b)(2); PL 109-58, sec
1333(a)). The instructions were revised as needed.
► New lines 8 through 11 were added to reflect the lifetime limitation for the
credit of $500 (IRC 25C(b)(1); PL 109-58, sec 1333(a)). Subsequent line numbers
have been renumbered.
► New lines 14 and 15 were added (and lines 12 and 13 were revised) to
reflect that not all nonrefundable personal credits are allowed to offset AMT (IRC
26(a)(1); PL 109-222, sec 302; IP 65.00081).
● Part II:
► New line 30 was added to reflect the carryover of any unused credit from
2006 (IRC 25D(c); PL 109-58, sec 1333(a)).
► New lines 34 and 35 were added (and lines 32 and 33 were revised) to
reflect that not all nonrefundable personal credits are allowed to offset AMT (IRC

26(a)(1); PL 109-222, sec 302; IP 65.00081).
● Instructions:
► Line references were revised as needed throughout to reflect the new line
numbering.

FROM: Chris

Bohanan

SE:W:CAR:MP:T:I:P
Individual Publications
Section

EMAIL:
christopher.bohanan@irs.gov

PHONE:
202-283-5132

FAX:
202-283-0058

ROOM:
NCFB
C3-217

DATE:
July 2, 2007

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Date

I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 5695, PAGE 1 of 6
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

5695

Department of the Treasury
Internal Revenue Service

Name(s) shown on return

Part I
1

2
a
b
c

Action

Date

Signature

O.K. to print
Revised proofs
requested

Residential Energy Credits

OMB No. 1545-0074

2007

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©

See instructions.

©

Attach to Form 1040 or Form 1040NR.

Attachment
Sequence No. 158
Your social security number

Nonbusiness Energy Property Credit (See instructions before completing this part.)

Were the qualified energy efficiency improvements or residential energy property costs for your
©
main home located in the United States? (see instructions)
Caution: If you checked the “No” box, you cannot claim the nonbusiness energy property credit.
Do not complete Part I.
Qualified energy efficiency improvements (see instructions).
Insulation material or system specifically and primarily designed to reduce heat loss or gain in
your home
Exterior doors
Metal roof with appropriate pigmented coatings that meet the Energy Star program requirements
and is specifically and primarily designed to reduce heat gain in your home
2d
Exterior windows (including skylights)
2,000
2e
Maximum amount of cost on which the credit can be figured

d
e
f Enter the amount, if any, from your 2006 Form 5695, line 2b. Otherwise,
2f
enter -02g
g Subtract line 2f from line 2e
h Enter the smaller of line 2d or line 2g
3 Add lines 2a, 2b, 2c, and 2h
4 Multiply line 3 by 10% (.10)
5 Residential energy property costs (see instructions).
a Energy-efficient building property. Do not enter more than $300
b Qualified natural gas, propane, or oil furnace or hot water boiler. Do not enter more than $150
c Advanced main air circulating fan used in a natural gas, propane, or oil furnace. Do not enter more
than $50
6 Add lines 5a through 5c
7 Add lines 4 and 6
8 Maximum credit amount. (If you jointly occupied the home, see instructions)
9 Enter the amount, if any, from your 2006 Form 5695, line 8. Otherwise, enter -010 Subtract line 9 from line 8
11 Enter the smaller of line 7 or line 10
12
12 Enter the amount from Form 1040, line 44, or Form 1040NR, line 41
13 Enter the total, if any, of your credits from Form 1040, lines 47 through
13
49, or Form 1040NR, line 44
14
14 Enter the amount from Form 6251, line 31 (see instructions)
15
15 Add lines 13 and 14
16 Subtract line 15 from line 12. If zero or less, stop. You cannot take the nonbusiness energy
property credit
17 Nonbusiness energy property credit. Enter the smaller of line 11 or line 16
For Paperwork Reduction Act Notice, see instructions.

1

Yes

2a
2b
2c

2h
3
4
5a
5b
5c
6
7
8
9
10
11

500

16
17
Form

Cat. No. 13540P

No

5695

(2007)

1
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 5695, PAGE 2 of 6
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 5695 (2007)

Page

2

Before you begin: Figure the amount of any mortgage interest credit or District of Columbia first-time homebuyer
credit you are claiming.
Part II

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Residential Energy Efficient Property Credit (See instructions before completing this part.)

18
19
20
21
22
23
24
25
26
27
28
29
30
31
32

18
Qualified solar electric property costs
19
Multiply line 13 by 30% (.30)
2,000
20
Maximum credit amount
Enter the smaller of line 19 or line 20
22
Qualified solar water heating property costs
23
Multiply line 22 by 30% (.30)
2,000
24
Maximum credit amount
Enter the smaller of line 23 or line 24
26
Qualified fuel cell property costs
27
Multiply line 26 by 30% (.30)
Kilowatt capacity of property on line 26 above © .
X $1,000 28
Enter the smaller of line 27 or line 28
Credit carryforward from 2006. Enter the amount, if any, from your 2006 Form 5695, line 30
Add lines 21, 25, 29, and 30
32
Enter the amount from Form 1040, line 44, or Form 1040NR, line 41

33

1040 filers: Enter the total, if any, of your credits from Form
1040, lines 47 through 49, plus the amounts, if any, from line 17
of this form, line 13 of Form 8396, and line 13 of Form 8859.
1040NR filers: Enter the amount, if any, from Form 1040NR, line
44, plus the amount, if any, from line 17 of this form, line 13 of
Form 8396, and line 13 of Form 8859.

34
35
36
37
38

25

29
30
31

33

34
Enter the amount from Form 6251, line 31 (see instructions)
35
Add lines 33 and 34
Subtract line 35 from line 32. If zero or less, enter -0- here and on line 37
Residential energy efficient property credit. Enter the smaller of line 31 or line 36
Credit carryforward to 2008. If line 37 is less than line 31, subtract line
37 from line 31
38

Part III
39

%

21

36
37

Current Year Residential Energy Credits

Add lines 17 and 37. Enter here and on Form 1040, line 50, or Form 1040NR, line 45

39
Form

5695

(2007)

1
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 5695, PAGE 3 OF 6
MARGINS; TOP 13mm (1/2"), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 5695 (2007)

General Instructions

Page

Purpose of Form

Use Form 5695 to figure and take your residential
energy credits. The residential energy credits are:
● The nonbusiness energy property credit, and
● The residential energy efficient property credit.

Who Can Take the Credits

● A credit limit for residential energy property costs for
all tax years after 2005 of $50 for any advanced main
air circulating fan; $150 for any qualified natural gas,
propane, or oil furnace or hot water boiler; and $300
for any item of energy efficient building property.
If you took the nonbusiness energy property
credit in 2006 and the amount on your 2006
Form 5695, line 8, is $500, you cannot take
CAUTION
the credit in 2007.
Qualified energy efficiency improvements. Qualified
energy efficiency improvements are the following
building envelope components installed on or in your
main home that you owned during 2007 located in the
United States if these components are new and can be
expected to remain in use for at least 5 years.
● Any insulation material or system that is specifically
and primarily designed to reduce the heat loss or gain
of a home when installed in or on such home.
● Exterior windows (including certain storm windows
and skylights).
● Exterior doors (including certain storm doors).
● Any metal roof installed on a home, but only if this
roof has appropriate pigmented coatings that are
specifically and primarily designed to reduce the heat
gain of the home.
For purposes of figuring the credit, do not include
amounts paid for the onsite preparation, assembly, or
original installation of the property.
To qualify for the credit, qualified energy
efficiency improvements must meet certain
energy efficiency requirements. See Lines 2a
CAUTION
Through 2h on page 5 for details.
Residential energy property costs. Residential energy
property costs are costs of new qualified energy
property that is installed on or in connection with your
main home that you owned during 2007 located in the
United States. This includes labor costs properly
allocable to the onsite preparation, assembly, or
original installation of the property. Qualified residential
energy property is any of the following.
● Certain electric heat pump water heaters; electric
heat pumps; geothermal heat pumps; central air
conditioners; and natural gas, propane, or oil water
heaters.
● Qualified natural gas, propane, or oil furnaces or hot
water boilers.
● Certain advanced main air circulating fans used in
natural gas, propane, or oil furnaces.
To qualify for the credit, qualified residential
energy property must meet certain
performance and quality standards. See Lines
CAUTION
5a Through 5c on page 5 for details.
Joint ownership of qualifying property. If you and a
neighbor shared the cost of qualifying property to
benefit each of your main homes, both of you may
take the nonbusiness energy property credit. You
figure your credit on the part of the cost you paid. The
limits on the amount of the credit apply to each of you
separately.

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Section references are to the Internal Revenue Code.

You may be able to take these credits if you made
energy saving improvements to your home located in
the United States in 2007. For credit purposes, costs
are treated as being paid when the original installation
of the item is completed, or in the case of costs
connected with the construction or reconstruction of
your home, when your original use of the constructed
or reconstructed home begins. If less than 80% of the
use of an item is for nonbusiness purposes, only that
portion of the costs that are allocable to the
nonbusiness use can be used to determine the credit.
Home. A home is one that you lived in during 2007
and includes a house, houseboat, mobile home,
cooperative apartment, condominium, and a
manufactured home that conforms to Federal
Manufactured Home Construction and Safety
Standards.
You must reduce the basis of your home by the
amount of any credits allowed.
Main home. Your main home is generally the home
where you live most of the time. A temporary absence
due to special circumstances, such as illness,
education, business, military service, or vacation, will
not change your main home.
Special rules. If you are a member of a condominium
management association for a condominium you own
or a tenant-stockholder in a cooperative housing
corporation, you are treated as having paid your
proportionate share of any costs of such association or
corporation.
Subsidized energy financing. Any amounts provided
for by subsidized energy financing cannot be used to
take the credits. This is financing provided under a
federal, state, or local program, the principal purpose
of which is to provide subsidized financing for projects
designed to conserve or produce energy.

Nonbusiness Energy Property Credit
You may be able to take a credit equal to the sum of:
1. 10% of the amount paid or incurred for qualified
energy efficiency improvements installed during 2007,
and
2. Any residential energy property costs paid or
incurred in 2007.
However, this credit is limited as follows.
● A total combined credit limit of $500 for all tax years
after 2005.
● A combined credit limit of $200 for windows for all
tax years after 2005.

3

1
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 5695, PAGE 4 OF 6
MARGINS; TOP 13mm (1/2"), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 5695 (2007)

Page

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Married taxpayers with more than one main home.
If both you and your spouse owned and lived apart in
separate main homes, the credit limits would apply to
each of you separately. If you are filing separate
returns, both of you would complete a separate Form
5695. If you are filing a joint return, figure your
nonbusiness energy property credit as follows.
1. Complete Part I of a separate Form 5695 for each
main home through line 7.
2. Figure the amount to be entered on line 7 of both
forms (not more than $500 for each form) and enter
the combined amount on line 7 of one of the forms.
3. On line 8 of the form with the combined amount
on line 7, cross out the preprinted $500 and
enter $1,000.
4. On the dotted line to the left of line 8, enter “More
than one main home”. Then, complete the rest of this
form.
5. Attach both forms to your return.
Joint occupancy. If you owned your home jointly,
each owner must complete his or her own Form 5695.
To figure the credit, there are no maximum qualifying
costs for insulation, exterior doors, and a metal roof.
Enter the amounts you paid for these items on the
appropriate lines of Form 5695. For windows and
residential energy property costs, the amount allocable
to you is the smaller of:
1. The amount you paid, or
2. The maximum qualifying cost* of the property
multiplied by a fraction. The numerator is the amount
you paid and the denominator is the total amount paid
by you and all other owners.
*$2,000 for windows; $300 for energy-efficient
building property; $150 for a qualified natural gas,
propane, or oil furnace or hot water boiler; or $50 for
an advanced main air circulating fan.
These rules do not apply to married individuals filing
a joint return.

Residential Energy Efficient Property Credit
You may be able to take a credit of 30% of your costs
of qualified solar electric property, solar water heating
property, and fuel cell property. This includes labor
costs properly allocable to the onsite preparation,
assembly, or original installation of the property and for
piping or wiring to interconnect such property to the
home. This credit is limited to:
● $2,000 for qualified solar electric property costs,
● $2,000 for qualified solar water heating property
costs, and
● $500 for each half kilowatt of capacity of qualified
fuel cell property for which qualified fuel cell property
costs are paid.
Qualified solar electric property costs. Qualified
solar electric property costs are costs for property that
uses solar energy to generate electricity for use in a
home located in the United States and used as your
home. This includes costs relating to a solar panel or
other property installed as a roof or a portion of a roof.
The home does not have to be your main home.

4

Qualified solar water heating property costs.
Qualified solar water heating property costs are costs
for property to heat water for use in a home located in
the United States and used as your home if at least
half of the energy used by the property for such
purpose is derived from the sun. This includes costs
relating to a solar panel or other property installed as a
roof or a portion of a roof. To qualify for the credit, the
property must be certified for performance by the
nonprofit Solar Rating Certification Corporation or a
comparable entity endorsed by the government of the
state in which the property is installed. The home does
not have to be your main home.
Qualified fuel cell property costs. Qualified fuel cell
property costs are costs for qualified fuel cell property
installed on or in connection with your main home
located in the United States. Qualified fuel cell property
is an integrated system comprised of a fuel cell stack
assembly and associated balance of plant components
that converts a fuel into electricity using
electrochemical means. To qualify for the credit, the
fuel cell property must have a nameplate capacity of at
least one-half kilowatt of electricity using an
electrochemical process and an electricity-only
generation efficiency greater than 30%.
Costs allocable to a swimming pool, hot tub,
or any other energy storage medium which
has a function other than the function of such
CAUTION
storage do not qualify for the residential
energy efficiency credit.
Married taxpayers with more than one home. If you
or your spouse lived in more than one home that you
used as a home, the credit limits apply separately to
each home. For qualified fuel cell property, the homes
must be your main homes. If you are filing separate
returns, both of you must complete a separate Form
5695. If you are filing a joint return, figure your
nonbusiness energy property credit as follows.
1. Complete Part II of a separate Form 5695 for each
home through line 29.
2. On one of the forms, complete line 30. Then,
figure the amount to be entered on line 31 of both
forms and enter the combined amount on line 31 of
this form.
3. On the dotted line to the left of the entry space for
line 31, enter “More than one home”. Then, complete
the rest of this form.
4. Attach both forms to your return.
Joint occupancy. If you occupied your home jointly,
each occupant must complete his or her own Form
5695. To figure the credit, the maximum qualifying
costs that can be taken into account by all occupants
for figuring the credit is $6,667 for qualified solar
electric or solar water heating property, and $1,667 for
each half kilowatt of capacity of qualified fuel cell
property. The amount allocable to you is the lesser of:
1. The amount you paid, or
2. The maximum qualifying cost of the property
multiplied by a fraction. The numerator is the amount
you paid and the denominator is the total amount paid
by you and all other occupants.
These rules do not apply to married individuals filing
a joint return.

1
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 5695, PAGE 5 OF 6
MARGINS; TOP 13mm (1/2"), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 5695 (2007)

Specific Instructions

Page

Manufacturer’s certification. For purposes of taking
the credit, you may rely upon a manufacturer’s
certification in writing that a building envelope
component is an eligible building envelope component.
Do not attach the certification to your return. Keep it
for your records.
Special rule for Energy Star windows and
skylights. You may rely upon the Energy Star label
that identifies any window or skylight as an eligible
building envelope component rather than the
manufacturer’s certification.
Lines 5a Through 5c
Also include on lines 5a through 5c any labor
costs properly allocable to the onsite
TIP
preparation, assembly, or original installation
of the property.

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Part I
Nonbusiness Energy Property Credit

Line 1
To qualify for the credit, any qualified energy efficiency
improvements or residential energy property costs
must have been for your main home located in the
United States. See Main home on page 3. If you check
the “No” box, you cannot take the nonbusiness energy
property credit.
Lines 2a Through 2h
Note. Any references to the International Energy
Conservation Code (IECC) are treated as references to
either the 2001 Supplement of the 2000 International
Energy Code or the 2004 Supplement of the 2003
International Energy Conservation Code.
Do not include on lines 2a through 2d any
amounts paid for the onsite preparation,
assembly, or original installation of the
CAUTION
components.
Line 2a. Enter the amounts you paid for any insulation
material or system (including any vapor retarder or seal
to limit infiltration) that is specifically and primarily
designed to reduce the heat loss or gain of a home
when installed in or on such home and may be taken
into account in determining whether the building
thermal envelope requirements established by the
IECC are satisfied.
A component is not specifically and primarily
designed to reduce heat loss or gain of a
home if it provides structural support or a
CAUTION
finished surface (such as drywall or siding) or
its principal purpose is to serve any function unrelated
to the reduction of heat loss or heat gain.
Line 2b. Enter the amounts you paid for exterior doors
that meet or exceed the criteria established by the
IECC for the climate zone in which such doors were
installed. Also, enter the amounts you paid for any
storm door that, in combination with a wood door
assigned a default U-factor by the IECC, does not
exceed the default U-factor requirement assigned to
such combination by the IECC.
Line 2c. Enter the amounts you paid for a metal roof,
but only if this roof has appropriate pigmented
coatings which are specifically and primarily designed
to reduce the heat gain of the home and such roof
meets or exceeds the Energy Star program
requirements (as in effect at the time of installation).
Line 2d. Enter the amounts you paid for exterior
windows (including any storm windows installed with
such exterior windows) and skylights that meet or
exceed the criteria established by the IECC for the
climate zone in which these components were
installed.
If you took the credit for windows in 2006
and the amount on your 2006 Form 5695,
line 2b, is $2,000, you cannot take the credit
CAUTION
for windows in 2007.

5

Line 5a. Enter the amounts you paid for
energy-efficient building property. Energy-efficient
building property is any of the following.
● An electric heat pump water heater that yields an
energy factor of at least 2.0 in the standard
Department of Energy test procedure.
● An electric heat pump that has a heating seasonal
performance factor (HSPF) of at least 9, a seasonal
energy efficiency rating (SEER) of at least 15, and an
energy efficiency rating (EER) of at least 13.
● A closed loop geothermal heat pump that has an
EER of at least 14.1 and a heating coefficient of
performance (COP) of at least 3.3.
● An open loop geothermal heat pump that has an
EER of at least 16.2 and a heating COP of at least 3.6.
● A direct expansion geothermal heat pump that has an
EER of at least 15 and a heating COP of at least 3.5.
● A central air conditioner that achieves the highest
efficiency tier that has been established by the
Consortium of Energy Efficiency and is in effect on
January 1, 2006.
● A natural gas, propane, or oil water heater that has
an energy factor of at least 0.80.
Do not enter more than $300 on line 5a.
Line 5b. Enter the amounts you paid for a natural gas,
propane, or oil furnace or hot water boiler that
achieves an annual fuel utilization efficiency rate of at
least 95. Do not enter more than $150 on line 5b.
Line 5c. Enter the amounts you paid for an advanced
main air circulating fan used in a natural gas, propane,
or oil furnace that has an annual electricity use of no
more than 2% of the total annual site energy use of
the furnace (as determined in the standard Department
of Energy test procedure). Do not enter more than $50
on line 5c.
Manufacturer’s certification. For purposes of taking
the credit, you may rely upon a manufacturer’s
certification in writing that a product is qualified
residential energy property. Do not attach the
certification to your return. Keep it for your records.

1
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 5695, PAGE 6 OF 6
MARGINS; TOP 13mm (1/2"), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 5695 (2007)

Page

Part II

Residential Energy Efficient Property Credit

Also include on lines 18, 22, or 26, any labor
costs properly allocable to the onsite
preparation, assembly, or original installation
of the property and for piping or wiring to interconnect
such property to the home.

TIP

Line 38
If you cannot use all of the credit because of the tax
liability limit (line 36 is less than line 31), you can carry
the unused portion of the credit to 2008.

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Line 8
If the rules on page 4 for joint occupancy apply, cross
out the preprinted $500 on line 8 and enter on line 8
the smaller of:
1. The amount on line 7, or
2. $500 multiplied by a fraction. The numerator is the
amount on line 7, and the denominator is the total
amount from line 7, for all owners.
For more details, see Joint occupancy in the first
column on page 4.

Line 18
Enter the amounts you paid for qualified solar electric
property. See Qualified solar electric property costs on
page 4.
Line 22
Enter the amounts you paid for qualified solar water
heating property. See Qualified solar water heating
property costs on page 4.
Line 26
Enter the amounts you paid for qualified fuel cell
property. See Qualified fuel cell property costs on page 4.

6

Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal
Revenue laws of the United States. You are required to
give us the information. We need it to ensure that you
are complying with these laws and to allow us to figure
and collect the right amount of tax.
You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or
its instructions must be retained as long as their
contents may become material in the administration of
any Internal Revenue law. Generally, tax returns and
return information are confidential, as required by
section 6103.
The average time and expenses required to complete
and file this form will vary depending on individual
circumstances. For the estimated averages, see the
instructions for your income tax return.
If you have suggestions for making this form simpler,
we would be happy to hear from you. See the
instructions for your income tax return.