I really hate this stupid credit.  So tonight, the client brings receipt which has brand of hot water heater abbreviated with model number.  I figure it out and look on website.  It says .72 efficient and I say no credit.  He calls installer and installer says "it is .80+".  I say it has to be at least .82.  Client says to installer "does it qualify?" while I know there is no way I am putting a credit on this return.  Installer finally admits it doesn't qualify.   Between looking it up and the installer call fiasco, 30 minutes wasted on this **bleep** thing!

But what about this?  Also today.  Client puts $3000 down on windows in September.  Windows are installed for and balance paid for in November.  Windows would have qualified if installed in September but because of the change to v7 on October 23rd, do not qualify on date installed in November.

IRC 25C talks about "paid or incurred" and "installed" during the tax year.  I can't discern which is controlling.

To make matters worse, while I have total paid, I do not have a breakdown between windows and labor/installation costs.

Did I mention I hate this **bleep** credit?