Credit for Solar Hot Water Heater Plumbing Stub Outs and Electric Vehicle Recharge Outlets - Distribution to Shareholders of an S Corporation (For instructions, see 319 instructions)

S corporations that claimed the Credit for Solar Hot Water Heater Plumbing Stub Outs and Electrical Vehicle Recharge Outlets in the current taxable years and elected to pass the credit through to its shareholders use this form to distribute the credit to their shareholders.