@Opus 17 wrote:
@AmeliesUncle
25Cf2 is in regards to joint ownership.
I suppose it could be argued that Congress meant to allow one "system" per home, and that if you have a very large house that requires two condensers and two evaporators, that is one central air conditioning "system". But the law doesn't say system, it says "item."
If you look at §25(f)(2)(A) and (B), you'll see it is referring to "dwelling units". I don't see how §25(f) applies to this situation.
You might be right. I'll need to think about it and research it further. However, the Instructions for line 22a indicate it is a $600 limit, so unless there is compelling evidence otherwise, it is difficult to argue against that. Intuit programs TurboTax things according to the IRS Instructions and Publications, rather than tax law, so it could be wrong. The Instructions have been know to be wrong before, so you could be right.
