Deductions & credits

The home needs to be your residence.  It can not be used for a rental property.  The credit for solar panels is in Section 25D of the Tax Code:


However, a taxpayer may claim a § 25D credit for other qualifying properties described in § 25D that are not fuel cell properties (solar electric property, solar water heating property, sm all wind energy property, and geothermal heat pump property) installed in or on a dwelling unit used as a second home or a vacation home by the taxpayer. But a taxpayer may not claim the § 25D credit for expenditures for improvements made to an investment property, such as rental property, that is not also used as a residence by the taxpayer.

https://www.irs.gov/pub/irs-drop/n-13-70.pdf



The term “qualified solar electric property expenditure” means an expenditure for property which uses solar energy to generate electricity for use in a dwelling unit located in the United States and used as a residence by the taxpayer .

https://www.law.cornell.edu/uscode/text/26/25D#d