2 spec homes built and completed in year 1 with solar panels installed and operational. Sold in year 2. I recently purchased one of these homes and was pushed back by the builders CPA that the credit belonged to the builder. What is different in the scenario wherein the ultimate owner and occupant gets the credit as you have stated. thank you for your insight. Guessing will need code / reg site to make them change view although it would seem now they already claimed it on their filed return, argh