@ColeenD3 wrote:
Unfortunately, no, You would have had to pay for it.
What improvements qualify for the residential energy property credit for homeowners?
A. In 2018, 2019 and 2020, an individual may claim a credit for (1) 10 percent of the cost of qualified energy efficiency improvements and (2) the amount of the residential energy property expenditures paid or incurred by the taxpayer during the taxable year (subject to the overall credit limit of $500).
Energy Credits
That IRS page is terrible because it confuses the "Nonbusiness energy property credit" (generally, 10% for insulation, efficient doors and windows, and efficient furnaces and heat pumps) with the "Residential energy efficient property credit" (fuel pumps, geothermal, wind and solar).
Under the "Residential energy efficient property credit", the taxpayer does not have to own the home to claim the solar credit, but I agree that they must actually pay the cost before they are allowed a credit for the cost.
