Eligibility for Energy Efficient Home Improvement Credit?
I own House A, and lived there as my primary residence from the start of 2023 through late October 2023, at which point I moved into House B. I also rented out at (a) room(s) in House A throughout 2023, meaning I had one or two tenant-roommates while I was living there, and then it became pure rental in late October when I moved out. In December, I made an improvement to House A -- I had a new heat pump installed. That may make me eligible for the Residential Energy Efficient Property Credit: https://www.irs.gov/credits-deductions/energy-efficient-home-improvement-credit To be eligible for the credit, the improvement has to be made to my "main home", which is "generally where you live most of the time" according to the IRS link above. This is the only further clarification I see: "In most cases, the home must be your primary residence (where you live the majority of the year). You can't claim the credit if you're a landlord or other property owner who doesn't live in the home." Since I lived in House A for the vast majority of the year, does that mean I can treat it as my "main home" for the whole of 2023 for the purpose of claiming the credit? Or does it have to be "where I live most of the time" at the specific moment I make the improvement?
