Carl
Level 15

Deductions & credits

75% in 2022 and 25% in 2023

You can't claim anything for 2022, since the system was not fully operational in 2022. You claim 100% on your 2023 taxes next year, assuming the system becomes fully operational in 2023.

It doesn't matter that payments were split across tax years. The total cost is claimed in the tax year the system becomes fully operational.