Hello Community,

I have a question that I am perplexed over.

I have a client who with his mother is on the title of his mother's house as a co-owner.  He does not live in his mother's house but lives with his wife and family in another house.  He paid $8000 for a new HVAC system.  His mother's only income is social security so she cannot use any energy credits.  I get conflicting research when I look to see if my client can take the energy credit.  On many items of research that I have done it states that the property has to be your main residence.  On other pieces of research that I have done it says that you can take the energy credit on HVAC systems on a second home that you own.  This seems to be conflicting.  Is there any way that I can get a credit for my client by claiming this is his second home or does the fact that he does not live at any time on the property exclude him from the credit.  Does second home definition for the energy credit mean something like a summer home that he would live in?  Or does it include co-ownership of his mother's residence.

Thank You for reading my question.

John Skouberdis