Residential Energy Credit

[peggysioux]

Does taxpayer's name need to be on title of residence in order for her to qualify for the residential energy credit? One of the requirements is that it must be taxpayer's personal residence - just not sure requirements of "personal residence. Home is her personal residence owned by her father but she paid for improvement.

[solomon]

Does taxpayer's name need to be on title of residence in order for her to qualify for the residential energy credit? One of the requirements is that it must be taxpayer's personal residence - just not sure requirements of "personal residence. Home is her personal residence owned by her father but she paid for improvement.

§25C(c)(1)

(A) such component is installed in or on a dwelling unit located in the United States and owned and used by the taxpayer as the taxpayer’s principal residence (within the meaning of section 121)

Note that ownership is required.

[peggysioux]

Residential Energy Credit

I thought so; but wanted confirmation. Thank you!!