The section 25D credit on form 5695 that applies to homeowners is not allowed for business property. Specifically, if the home is used less than 80% for personal use, you can only claim the percentage of the credit that applies to personal use (which would be zero for a full time rental).
I believe there is a separate credit under section 48 that is allowed for business property, but I don't know anything about how to claim that credit.
