Timing of claiming solar credit for new construction

[zhanling]

I am rebuilding my house. The house was torn down in 2018 and it's being built. Expected finish date is Summer 2020 and I've been living in another house. I'd like to install solar panel in 2019 to take advantage of the full 30% federal tax credit, but I won't be living in the house in 2019. Can I still claim the credit? 

[Critter]

https://www.greentechmedia.com/articles/read/irs-issues-favorable-tax-credit-guidance-for-new-solar-...

[Anonymous]

irc section 25D

(8)When expenditure made; amount of expenditure

(A)In general

Except as provided in subparagraph (B), an expenditure with respect to an item shall be treated as made when the original installation of the item is completed.

(B)Expenditures part of building construction

In the case of an expenditure in connection with the construction or reconstruction of a structure, such expenditure shall be treated as made when the original use of the constructed or reconstructed structure by the taxpayer begins.