From the EE Home Improvement Credit - IRS. You may claim the energy efficient home improvement credit for improvements to your main home. Your main home is generally where you live most of the time.
For the energy efficiency home improvement credit, the home must be:
- Located in the United States
- An existing home that you improve or add onto, not a new home
In most cases, the home must be your primary residence (where you live the majority of the year). You can't claim the credit if you're a landlord or other property owner who doesn't live in the home.
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