In 2018 and 2019 I replaced the windows and furnace, respectively, in my house (house #1, main/primary residence) and took the applicable energy credits on my 2018 and 2019 taxes (aggregated to $500). In 2020, I sold that house and bought a different house (house #2) as my main/primary residence in which I replaced the water heater. If the energy credit for the water heater is $300, can I take that credit in 2020 because it was associated with house #2? Does the lifetime $500 ($200 for windows) limit apply to a given property or me as the tax payer?
