(1) A credit against individual income tax for energy-conserving expenditures provided in 15-32-109, MCA, is claimed by filing an Individual Income Tax Return with Form ENRG-C. The credit is not allowed unless the return and Form ENRG-C, providing the information prescribed in the form, are filed with the Department of Revenue. A return claiming the credit may be filed electronically even if the software used does not include an electronic version of the form. The individual should complete a copy of the form and keep it and all supporting documents with the other tax records for that year. If the department wishes to verify the credit, the individual shall, upon request, provide a copy of the form and all supporting information. The return, Form ENRG-C and supporting information can also be mailed to: P.O. Box 5805, Helena, Montana 59604-5805.