In the instructions for Form 5695 from the IRS, it states "
Section B—Residential Energy Property Expenditures Lines 21a Through 21c
Line 21a.
To qualify for the credit, any qualified energy property installed on or in your home must be located in the United States. If you check the “No” box, you can't take the energy efficient home improvement credit for your residential energy property costs.
Line 21b.
To qualify for the credit, the qualified energy property must have been originally placed in service by you. If you check the “No” box, you can't take the energy efficient home improvement credit for your residential energy property costs.
Line 21c.
Enter the full address of each home where you installed qualified residential energy property."
Line 21a doesn't say it needs to be your primary home and line 21c allows you to enter one or more different addresses. Why wouldn't this apply to my second home?
