Other than the one commercial URL you posted; I'm having problems finding any other Govt or Energy Star reference that included all ductless mini-spit systems as being eligible for the 26% credit.
(But perhaps someone else can find a 2nd/3rd reference that specifies that exact credit amount)
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Possible exception: Does your ductless mini-split system include a "Geothermal"? or is it an Air-exchange-based heat pump?
IF yours has a geothermal heat pump, then your cost entries should (possibly) be included in with the "Geothermal heat pump property" a couple pages after the Energy efficient building Property page.....on the page that has the Solar tax credits in it. Several of those are 26%-ers, and if yours is a geothermal heat-pump based, ductless mini-split system, that might/maybe be where you would enter yoru costs for that one.
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Logically, I wouldn't think an air exchange heat pump system would be eligible. for the 26%..but that's just my opinion with no literature source to back it up........Other than the current official Energy Star web page:
Federal Tax Credits: Air Source Heat Pumps | ENERGY STAR
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
