If I got a heat pump in 2021 but never claimed it, can I claim it in 2024 since I just paid it off?

[Vanessa A]

No.  You must claim the tax credit in the year that you purchase the item.  If you purchase an item with a loan or with a credit card, it is still considered as being purchased in the year that you take on the liability of the loan or the credit card payment. Additionally, tax laws change so the way the heat pump is treated for a credit in 2024 is not  the same as in 2021.   

In order to claim the credit for the heat pump, you would need to amend your 2021 return.