Solar Farm and tax credits (Fed and NYS)

[krav]

I have a client who is purchasing a system as part of an off site solar community. It does qualify for the federal tax credit as the energy generated goes to their own energy consumption. My question is in regards to timing. They paid a down payment in 2022 and will likely pay the rest in 2023. It is not currently finished being built so there is no energy being generated yet. When can they take the federal tax credit. If it gets started in 2023 then they take it in 2023, correct? What if they pay for all of it in 2022-2023, but it still isn't in service until 2024 - do they have to wait until 2024 taxes to file for the credit? Also curious about NY - of course, the salesman told them that it qualifies for the NY tax credit, but isn't the credit for NYS only for solar installed at or on your primary residence? So a solar farm wouldn't qualify, would it? Any opinions or suggestions are much appreciated!

[Uncle Sam]

Here's a link that can help you with NYS: https://www.tax.ny.gov/pdf/publicati...s/pub718cs.pdf

Also: https://www.tax.ny.gov/pdf/memos/sales/m12_14s.pdf