Deductions & credits


@DoninGA wrote:

Since the installation was completed in 2022 you can take the energy credit on your 2022 tax return.

 

IRS Form 5695 Residential Energy Credits instructions - https://www.irs.gov/pub/irs-pdf/i5695.pdf

 

Costs. For purposes of both credits, costs are treated as being paid when the original installation of the item is completed


I disagree.  Does "completed" used in 25D(e)(8) mean something different than "placed in service" in 25D(g)?  Do you think it's really "completed" if it's not turned on?  Or do "completed" and "placed in service" really mean the same thing.