But that reads that it’s for the certain improvements and claiming the credit for exterior windows or skylights, exterior doors, and insulation materials or systems (including air sealing materials or systems) requires ownership.
In the next paragraph, for other improvements, it mentions that it must be a home in the US and OWNED OR USED by the taxpayer. A taxpayer may claim the credit for a home energy audit of a home the taxpayer rents. Due to the principal residence requirement, a taxpayer may not claim the credit for a home energy audit of the taxpayer’s second home.
Thank you for the article, just wanted to clarify the answer for others!
