Can I get energy tax credits for items I picked out for my new home (i demolished the old one) - New A/C, Electric Water Heater, Low E Windows, Asphalt Roof, etc.?

[Anonymous]

probably not.  see form 5695 part II and note item 17c which would apply in your case. 

https://www.irs.gov/pub/irs-pdf/f5695.pdf

[bachmj]

So when would someone be able to deduct things like this? These items are listed as qualifying items but I cannot determine when they would qualify. If not for your primary home, could you do it for extra properties you own? That sounds like the opposite of what I’d expect. If only for a substantial renovation and not a new build, I feel like demolishing a house and building everything new is more energy efficient by far. Any other ideas would be much appreciated.