@TomD8 wrote:
@Opus 17 wrote: "No, you can't claim the credit if the builder installs the system and pays for it"
Not according to the U.S. Dept. of Energy. See this Q&A from their brochure on the solar credit:
Q: I bought a new house that was constructed in 2020 but I did not move in until 2021. May I claim a
tax credit if it came with solar PV already installed?
A: Yes. Generally, you can claim a tax credit on the expenses related to the new solar PV system that already came installed on the house for the year in which you moved into the house (assuming the builder did not claim the tax credit)—in other words, you may claim the credit in 2021. For example, you can ask the builder to make a reasonable allocation for these costs for purposes of calculating your tax credit.
https://www.energy.gov/sites/default/files/2021/02/f82/Guide%20to%20Federal%20Tax%20Credit%20for%20R...
That seems like a stretch from the language of the actual law, which says the "taxpayer" must have the expenditure. I don't know what would happen if the tax court and the Dept of Energy disagreed. I would rather find confirmation from the IRS. Maybe the implementing regulation clarifies the position of who is making the "expenditure."
