Depreciation of solar panels is only available for for business property, either your primary home or a secondary home that you live in for part of the year. You could depreciate it if your home or second home was a rental.
The residential energy credit is nonrefundable—if the credit is more than your tax liability, it can be carried forward to next year's tax return. .Also, taxpayers who take the 30% credit for solar energy property installed in their principal residence or vacation home must reduce their basis in the property by the amount of the credit.
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