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@dunkinchris what do you see as the contradiction?  I don't see it.  What was posted above was directly from the IRS instructions 

 

https://www.irs.gov/pub/irs-pdf/i5695.pdf

 

Who Can Take the Credits
You may be able to take the credits if you made energy saving improvements to your home located in the United States in  2021.


Home. A home is where you lived in 2021 and can include a house, houseboat, mobile home, cooperative apartment,
condominium, and a manufactured home that conforms to Federal Manufactured Home Construction and Safety Standards

 

 

The IRS says nothing about whether who owns the home, it just states it has to be your home and then goes on to define what a home is. 

 

If you are looking for specific IRS documentation whether ownership is required, you will not find it.  THe IRS tends to be vague and their statements above incorproate your question.  They do not care who owns the home; they care about whether your lived in this howe. 

 

 

 

if you lived in this Home in 2022 it is "your home".  Period.