Heat pump installed 2022 but turned on 2023

[corelema]

Hello, I got a heat pump installed between 2022 and 2023, and I'm wondering if I can claim the credit or not.
The workers were done the last week of 2022, but the inspection happened early 2023 and only then we turned it on.

Would I be eligible to claim the credit because it was 100% done (inspection included) in 2023? Or should I consider that it was done when the workers were done and hence it was in 2022?

I made the payment (at least the last part of it) in 2023, just in case that changes anything.

Thanks!

[Vanessa A]

It was done when the workers were done and the unit was ready for use.  

The timing of your payment does not really play a role in when you can take the credit. When you took on the liability to make the payments, that is when the IRS considers the payment to have been made. 

[corelema]

Sounds good, that is unfortunate.
Thank you!