TaxGuyBill
Level 15

I'm with Susan; I've never heard of leasing a furnace.  It seems weird.

At any rate, I don't think anybody gets the credit.  The "original use" is the HVAC company leasing it to the taxpayer, so I don't see how the taxpayer can get a credit.  The HVAC company doesn't use the home as a Residence, so they don't get a credit either.