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State tax filing
No, you cannot. That would be considered a repair. Repairs or maintenance are not included in this credit.
From the IRS:
For purposes of the credit, 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.
Include any labor costs properly allocable to the onsite preparation, assembly, or original installation of the residential energy efficient property and for piping or wiring to interconnect such property to the home.
The IRS instructions:
https://www.irs.gov/pub/irs-pdf/i5695.pdf
If you have other questions about this, ask in the comment section below.
‎June 6, 2019
1:33 AM