AmyC
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Yes, those qualify. For a second home, the restrictions can be found in Q1 at Frequently asked questions about energy which states:

A1. The credits are available only for certain improvements made to second homes, and the credits are never available when the improvements are made to homes not used as a residence by the taxpayer. For example, landlords can never use these credits for improvements made to any homes they rent out but do not use as a residence themselves. However, if a taxpayer is renting a home as their principal residence and makes eligible improvements, a tax credit may be available to such tenant.

  • For the Energy Efficient Home Improvement Credit, the following requirements apply:
    • exterior doors, windows and skylights, insulation materials or systems, and air sealing materials or systems: the home must be located in the United States and must be owned and used by the taxpayer as the taxpayer's principal residence [1];
    • central air conditioners; natural gas, propane, or oil water heaters; natural gas, propane or oil furnaces or hot water boilers; electric or natural gas heat pumps; electric or natural gas heat pump water heaters; biomass stoves or biomass boilers; and improvements to panelboards, sub-panelboards, branch circuits, or feeders: the home must be located in the United States and used as a residence by the taxpayer (includes renters); and
    • home energy audits: the home must be located in the United States and owned or used by the taxpayer as the taxpayer's principal residence (includes renters).
       
  • For the Residential Clean Energy Property Credit, the following requirements apply:
    • solar water heating property expenditures, solar electric property expenditure, small wind energy property expenditures, geothermal heat pump property expenditures, and battery storage technology expenditures: the home must be located in the United States and used as a residence by the taxpayer (includes renters); and
    • fuel cell property expenditures: the home must be located in the United States and used as a principal residence by the taxpayer (includes renters).

Energystar is a government agency with details for every year and credit. 

You may be able to claim a credit for some improvements made to a second home in the U.S. that you live in part-time and do not rent to others. Fuel cell property claims for a second home do not apply.

 

To get the proper tax liability is the goal. If you meet the qualifications, you can mark it as main home to get through the program. There are too many changes and variations for every possibility at this point. There are still changes taking place within the many industries involved. 

 

Here is the state portal updated 12/28/23 for state adoption code.

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