If, during the tax year, you made energy saving improvements to your home in the US, both the principal residences and second homes qualify. The homes must be owned and used by you during 2019.
Energy improvements to rental property do not qualify the owner for the credit. The improvements to rental property can be depreciated.
The home improvements for the 2019 Residential Energy credit should fall into one of these categories:
- Solar panels
- Solar powered hot water heaters
- Wind turbines
- Geothermal heat-pumps
- Fuel cells
