A full year resident taxpayer calculated a Home Energy Efficiency credit in 2006 in the amount of $600, $350 of which was claimed in 2006. The amount allowable for 2007 is $250.
2007 Schedule Z, Line 8 Worksheet - Home Energy Efficiency Credit

1. Enter the amount from 2006 Schedule HEEC, line 17

$600

2. Enter the amount from 2006 Schedule HEEC, line 19

$350

3. If line 1 is less than or equal to line 2, you do not qualify for

this credit. Omit remainder of worksheet. Otherwise, subtract

line 2 from line 1. This is the amount of home energy efficiency

credit available for 2007. Enter the result her and in Schedule Z,

line 8

$250