Deductions & credits

Would have been nice if you had lead with all this information ...  remember the situation mentioned in my other answer where the renter can take the credit on panels that can be taken with them ?   I think this would qualify as "portable" in this case.   Make sure your written agreement includes any damage the panels may cause and the repairs to the roof when they are removed.  You and the renter really need to keep good records on this for at least 5 years in case the IRS questions this.