TaxGuyBill
Level 15

Windows, doors, insulation and home energy audits need to be on your Principal Residence.  It is the same definition as the home exclusion in §121, so you can look at Publication 523 to help you with that definition.

https://www.irs.gov/publications/p523#en_US_2023_publink100073574

 

Furnaces, AC, heat pumps, etc. can be on any personal residence.

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