Carl
Level 15

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.