Form 7205: Energy Efficient Commercial Buildings Deduction - can a renter qualify to file, or only a building owner?
We are a retail bookshop that RENTS our space from our landlord. Last year, we spent $30,000 installing new LED lights and a new HVAC system to replace old, energy inefficient equipment. Can a renter qualify to file form 7205, or only a building owner? The form instructions say only the owner and the designer qualify. But IRS Notice 2006-52 includes the word "lessee". If we don't qualify for this credit, is there any other credit available for us?
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