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Deductions & credits
I looked at IRC 48, and there's only sections (a) through (d). There is no 48(i) or 48(I). (Note that capitalization of letters matters.)
But from what I find on a Q&A page on the IRS website for IRC 25(C) and 25(D), IRS notice 2013-70 addresses your specific situation. Take a look at question/answer 6 and 7 on that notice at https://www.irs.gov/pub/irs-drop/n-13-70.pdf
Q&A #7 is the most specific, since the dwelling unit is used to conduct business. A rental property is a dwelling unit used to conduct business. So it doesn't qualify for any of the energy credits.
‎August 20, 2018
10:04 PM