Energy efficient improvement credit carryover

[henryclay]

New client.

The 2009 tax return shows a tax liability of $673.

It is offset by a Form 5695 credit that was limited because of the tax liability of $673, resulting in zero tax.. . . But , ,

The credit was actually $896 based on the installation of double pane qualifying windows that cost $$2,988. ($2,988 X 30% = $896)

The instructions say there is a carryover of unused credit. I read that to mean if the taxpayer could not use the total of the credit because it exceeded the tax for that year the unused portion can be carried to the next year, , , , ,but

Where is that excess carried to on the 2010 5695? dilema because . .

I can't get the remaining credit unless I make the 2010 5695 look as if money was spent on qualified property in 2010 which did not happen.

Is the unused 2009 credit lost because of the 2009 tax liability being less than the total credit available, or is there a place on the 2010 return to use the carryover?