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limit on the amount of the credit applies 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 energy efficient home improvement credit as follows. 1. Complete lines 17a through 17c and 19 through 24 of a separate Form 5695 for each main home. 2. Figure the amount to be entered on line 24 of both forms (but not more than $500 for each form) and enter the combined amount on line 24 of one of the forms. 3. On line 25 of the form with the combined amount on line 24, cross out the preprinted $500 and enter $1,000. 4. On the dotted line to the left of line 25, enter “More than one main home.” Then, complete the rest of this form, including line 18. The amount on line 18 can exceed $500. 5. Attach both forms to your return. Joint occupancy. If you owned your home jointly with someone other than your spouse, each owner must complete their own Form 5695. To figure the credit, there are no maximum qualifying costs for insulation, exterior doors, and a metal or asphalt roof. Enter the amounts you paid for these items on the appropriate lines of Form 5695, Part II. 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 qualified natural gas, propane, or oil furnace or hot water boiler; or $50 for an advanced main air circulating fan. Specific Instructions Part I Residential Clean Energy Credit Before you begin Part I. Figure the amount of the credits shown in the credit limitation worksheet if you take those credits on your return. Also, include on lines 1 through 5, and 8, 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. Line 1 Enter the amounts you paid for qualified solar electric property. See Qualified solar electric property costs, earlier. Line 2 Enter the amounts you paid for qualified solar water heating property. See Qualified solar water heating property costs, earlier. Line 3 Enter the amounts you paid for qualified small wind energy property. See Qualified small wind energy property costs, earlier. Line 4 Enter the amounts you paid for qualified geothermal heat pump property. See Qualified geothermal heat pump property costs, earlier. TIP Line 5 Enter the amounts you paid for qualified biomass fuel property. See Qualified biomass fuel property costs, earlier. Lines 7a and 7b Any qualified fuel cell property costs must have been for your main home located in the United States. See Main home, earlier. If you check the “No” box, you can't include any fuel cell property costs on line 8. If you check the “Yes” box, enter the full address of your main home during 2022 on line 7b. If you and your spouse are filing jointly and you each have different main homes with qualified fuel cell property costs, provide on line 7b the address of your main home. Add a sheet providing the address of your spouse's main home. You and your spouse should add your qualified fuel cell property costs together on line 8 of one Form 5695. Line 8 Enter the amounts you paid for qualified fuel cell property. See Qualified fuel cell property costs, earlier. Line 14 Complete the following worksheet to figure the amount to enter on line 14. Instructions for Form 5695 (2022) -3-