I constructed a second home which was completed in July 2023. The second home included a solar electric system which cost an additional 37K. Am I eligible for the 30% tax credit for the full cost of the system this year? Some people suggest that I have to prorate the credit by the number of months I stayed there, but this doesn't seem to make sense and I can't find a reference to prorating this is the irs instructions. Prorating seems to be used when you have personal and rental use, but I don't see where you need to prorate the credit for a second home not used for rental (while we may convert it to rental use in future years, it is not currently used for rental). Thanks.
