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Get your taxes done using TurboTax
Unfortunately, it seems not, according to the IRS:
..."costs are treated as being paid when the original installation of the item is completed, or, in the case of costs connected with the reconstruction of your home, when your original use of the reconstructed home begins. For purposes of the residential energy efficient property credit only, costs connected with the construction of a home are treated as being paid when your original use of the constructed home begins. If less than 80% of the use of an item is for nonbusiness purposes, only that portion of the costs that is allocable to the nonbusiness use can be used to determine either credit."
https://www.irs.gov/pub/irs-pdf/i5695.pdf
‎June 6, 2019
3:33 AM