Solar tax credit available second time for same house?

[taxesonmymind]

Client needs to build out the originally installed solar energy system - not enough panels - and is getting conflicting advice about whether he can take advantage of the 26% solar tax credit for 2021, after having already claimed the 30% one earlier on for the original installation.

Instructions for Form 5695 don't shed any light, although I have seen energy.gov say that the credit is only available for the "original installation" of the solar array. That same energy.gov homeowner's guide refers to an IRS PLR (https://www.irs.gov/pub/irs-wd/201809003.pdf) that seems to suggest it can be claimed twice, if the subsequent tax year's installation is needed to "complete" the originally installed system.

Some of the solar installation companies the client is working with says it can be claimed twice, while others say no.

Any thoughts, or reference works? Thanks in advance for your thoughts.

[TAXNJ]

Yes, stay away from the Sales People.

Also, see TTB 11-15 & 31-14

[taxesonmymind]

Yes, wise words, stay away from sales people! I have looked at TTB 11-15 and 31-14, and neither section discusses whether or not the credit can be used a second time for addition to the original installation.

Any other thoughts would be welcome. Thanks!

[TaxGuyBill]

Yes, solar expansion qualifies for the credit. There is no limit to the credit, as long it is qualified solar property that meets the definition.

https://www.law.cornell.edu/uscode/text/26/25D

[taxesonmymind]

Thank you TaxGuyBill for the link! Client will be glad to know.

[TAXNJ]

Yes, stay away from the Sales People.

Also, see TTB 11-15 & 31-14

However, you can rely on Manufacturer’s written certification statement

see reply posts 4 & 5 in link below

https://forum.thetaxbook.com/forum/discussion-forums/main-forum-tax-discussion/306230-skylight-and-energy-tax-credit?view=thread