I will mention in passing that some of the energy efficiency credits can only be used by the homeowner, or by somebody who uses the house as their main residence. There are several different kinds of credits under section 25C and 25D and they all have slightly different rules, and I don’t have my reference materials to post a detailed comparison right now. But the solar panel credit can be claimed by anyone who uses the home as their residence and pays for the system. The taxpayer does not have to use the residence as their main home or be an owner.
