The "Residential Clean Energy Tax Credit" for solar has rules if it is used less than 80% for personal purposes.
I suspect you need to claim 70% of the cost as the Residential Clean Energy Tax Credit on Form 5695. Then claim the other 30% on Form 3468 for the rental portion.
Yes, you can depreciate it for the rental. You would depreciate 30% of the cost, MINUS 1/2 of the business credit on Form 3468. In the rental section, you would enter an "asset" for depreciation, and it would usually be depreciated over 5 years.
