Energy Credits to Secondary Home

[AnmarieA]

I have a client who lives in 2 different homes throughout the year. He did some energy efficient improvements to one of his homes in 2023 new windows and siding. The Form 5695 and instructions indicate eligible energy improvements on your "main home" that you live in during the year. Does the secondary home qualify for the energy credits? Does the energy credit only apply to the "Primary" not "Secondary" home? If the IRS form used primary residence it would be clearer so that is why I am looking for a better definition or interpretation of "main home" with regards to the energy credit. Thanks for your feedback. 

[Camp1040 · Accepted solution]

The Residential Clean Energy Credit can be claimed for improvements to a main home, where the person lives most of the time, whether they rent or own the home.

Above from IRS.gov

[TaxGuyBill]

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.