Another source : http://ncsolarcen-prod.s3.amazonaws.com/wp-content/uploads/2015/12/ResidentialITC_Factsheet_Final-de...
Can I take the credit if
…I AM NOT A HOMEOWNER?
Yes. You do not necessarily have to be a homeowner to claim the tax credit. A tenant-stockholder at cooperative housing corporation and members of condominiums are still eligible for the tax credit if they contribute to the costs of an eligible solar PV system. In this case, the amount you spend contributing to the cost of the solar PV system would be the amount you would use to calculate your tax credit.
However, you cannot claim a tax credit if you are a renter and your landlord installs a solar system, since you must be an owner of the system to claim the tax credit.
