Does my Rental Property improvement qualify for the Residential Energy Credit?
Answer:
No.You may be able to take the credits if you made energy saving
improvements to your Home located in the United States in the current year.
A home is where you lived in the current year and can include a house,
houseboat, mobile home, cooperative apartment, condominium,
and a manufactured home that conforms to Federal Manufactured
Home Construction and Safety Standards. Your main home is generally the home where you live most of the time. A temporary absence due to special circumstances, such as illness, education, business, military service, or vacation, will not change your main home.