There is no upper or lower limit on income for the energy efficient tax credits.

However, these energy efficiency tax credits are technically “non-refundable” which means you can’t get more money back in tax credits than you pay in federal income taxes (check your W2 or last year’s tax return to get a sense for how much federal income tax you pay).
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You can claim the entire credit as long as the total amount of federal income tax that you owe, minus your deductions, is more than the total amount of all non-refundable tax credits that you are claiming.

Some of the tax credits can be carried forward to future years. 

None of the tax credits are limited by the AMT in 2009.


Tax credits are being administered by the IRS (