Can I claim federal solar credit twice once in 2022 for my primary home (panels installed in 2022) and once in 2023 for my secondary home (panels installed in 2023) ?

[DoninGA]

No, you cannot claim a solar credit on the second home. 

The credit can only be taken on your Main Home.

IRS Form 5695, Residential Energy Credits - https://www.irs.gov/pub/irs-pdf/i5695.pdf

Main home. Your main home is generally the home where you live most of the time. A temporary absence due to special circumstances, such as illness, education, business, military service, or vacation, won't change your main home.

[NCperson]

also, the tax credit on your main home is limited by the tax liability on Line 18 of Form 1040 (i.e. Line 22 can not be less than zero).  if you are unable to take the whole credit in 2022, the rest can be carried over to a future year.  (the electric vehicle credit can NOT be carried over to a future year)

[AmeliesUncle]

Yes.

While some energy credits require it to be your main home, the credit for solar does NOT need to be your main home.  It merely needs to qualify as your Residence.

[TomD8]

See Q&A number 6 on page 3 of this IRS Notice:

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

[NCperson]

@TomD8 - can you help me decipher the Question 6 answer as there appear to be dueling responses.....

if I read correctly, section 25C is for non-residential and 25D is for residential.  

With respect to the credit under § 25D, fuel cell property credits are not available for
second homes. Section 25D(d)(3) requires fuel cell property to be installed on or in
connection with a dwelling unit that is used as the taxpayer’s principal residence (within
the meaning of § 121). 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, small 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. 

[TomD8]

@NCperson --

I think the IRS is saying that you can claim the 25D credit on investment property, but only if you also use it as a personal residence.

"Improvements made to a second home are not eligible for the credit under § 25C."

[AmeliesUncle]

§25C is for things like insulation, windows, AC, furnace, etc.

§25D is for things like solar for your home.

§48 is similar to §25D, but for business and rentals (Form 3468).

The §25D for solar for your home does NOT need to be your main home.  The Instructions even clearly state that.

[TomD8]

"The §25D for solar for your home does NOT need to be your main home.  The Instructions even clearly state that."

True, but it does require that you also use the second home as a residence, and not solely as a rental or other investment property.

[#9]

"The §25D for solar for your home does NOT need to be your main home.  The Instructions even clearly state that."

True, but it does require that you also use the second home as a residence, and not solely as a rental or other investment property.

[NCperson]

@TomD8 .... unless for example, that house is a duplex, where you live in one half and you rent out the other half , in which case the credit is available. 

[AmeliesUncle]

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@TomD8 wrote:

True, but it does require that you also use the second home as a residence, and not solely as a rental or other investment property.

---

Right, it needs to be your home (residence).  If it is solely for rental or business, it would fall under the §48 credit.

A Duplex would likely fall partially under the §25D credit and partially under the §48 credit.