2009 nonbusiness energy credit

[jimmcg]

Does anyone know if this credit is against a federal tax liability or, like the first-home buyer credit, a payment to the taxpayer even though the taxpayer may not have any tax liability?

The question relates to whether a retired person who updates their energy efficiency will receive a tax benefit if they have limited federal tax liability.

It is a non refundable credit.

[duanecpa]

Does anyone know if this credit is against a federal tax liability or, like the first-home buyer credit, a payment to the taxpayer even though the taxpayer may not have any tax liability?

The question relates to whether a retired person who updates their energy efficiency will receive a tax benefit if they have limited federal tax liability.