Residential Energy Credit limited to $500

[THS982]

Married couple during 2006 & 2007 take credit of $500. They divorce in 2008. In 2010 wife purchases new house and in 2011 purchases biomass stove qualifying for the credit. Can she take a credit or the fact when she was married they had used the $500 would disqualify her?

[Burke]

Just thinking out loud, I would attribute 1/2 of the credits already taken, to apply in 2011 against any credit on her return.
Haven't researched this, however.

[THS982]

I guess that was what I was leaning toward. Can't seem to find anything regarding this in any pubs.

[taxmom34]

does the credit apply to the person or the house? just curious

[Burke]

Good point. Don't know of any ruling or specific mention.