See if the link below applies and also verify as they ask you to do. Do you really get more benefit filing MFS than MFJ? I be inclined to calculate both ways to be sure you’re getting a net overall benefit.
“Is the Value of the 26% ITC Refundable?
What if you’re eligible to receive the ITC, but you don’t owe any taxes this year? Will the IRS send you a refund check for $3000, using the above example? Unfortunately, the 26% ITC is not a refundable credit. However, per Section 48 of the Internal Revenue Code, the ITC can be carried back 1 year and forward 20 years. This means that if you had a tax liability last year but don’t have one this year, you can still claim the credit. If you had no tax liability last year or this year, you can keep the credit on your books and use it any time you have a tax liability over the next 20 years.
Once again, we’re not tax attorneys, so please be sure to verify all of the above ITC information with your tax representative.”