I bought a "solar panel briefcase" from Batteries Plus Bulbs to charge my lithion ion battery. Can I declare this as a "Energy-Saving Home Improvement?"

[david-r-mullinax]

The main home that I use this for is my fifth wheel.  It is my secondary home.

[ShirlynW · Accepted solution]

No. You cannot claim a "solar panel briefcase" to declare the credit for "Energy-Saving Home Improvement." Below is a list of expense which is use to claim the credit.

What expenses can you claim

• Solar PV panels or PV cells used to power an attic fan (but not the fan itself.)
• Contractor labor costs for onsite preparation, assembly, or original installation, including permitting fees, inspection costs, and developer fees.
• Balance-of-system equipment, including wiring, inverters, and mounting equipment.
• Energy storage devices that are charged exclusively by the associated solar PV panels, even if the storage is placed in service in a subsequent tax year to when the solar energy system is installed (however, the energy storage devices are still subject to the installation date requirements.)
• Sales taxes on eligible expenses.