@TomD8 wrote:
@Opus 17 wrote: "It is unclear if "new" includes replacing damaged or worn out equipment, you should consult a professional if part of your job is repair or maintenance for the existing system."
The instructions for IRS Form 5695 specifically refer to "original" installation. Repair or replacement costs pretty clearly do not qualify. I'm not sure how the IRS views claims for adding additional solar panels to the original installation, on the same dwelling. This seems to be a gray area. Some websites imply that you can't claim the credit twice on the same home, e.g. this one: Can You Claim Solar Tax Credit Twice? (theimpactinvestor.com)
I'm just going off the plain language of IRC 25D, it doesn't even mention "original" installation.
https://www.law.cornell.edu/uscode/text/26/25D
