Just turned on my Solar panel installation...

[KNON2000]

The installer turns on the system and tests its output (generating electricity) as part of installation. As such, once this is complete, one would be eligible for the tax credit.

Generally, tax credits like this don't hinge on regulatory formalities (inspection, PTO), but rather rely on the timing of the substantive work related to the credit.

For example, delivery (taking ownership) drives the EV tax credit, not registration.

Thanks everyone -

Looking into this further the "in service" rule was replaced by "begin construction". The "begin construction" is defined by "starting physical work of a significant nature" or by have paid at least 5% of the total cost of the energy property.
Commence Construction Guidance | SEIA
https://www.irs.gov/pub/irs-drop/n-18-59.pdf

IANATP (I am not a tax professional), but I don't see how the IRS would disqualify a 2020 tax credit claim if the the solar panels are on your roof by 12/31/2020 as simply installing the racks for the PV panels is explicitly called out in Section 4.02.(2).a as meeting the test for "physical work of a significant nature".

Thanks - I was thinking the inspection would be the determining factor - but just wanted to get some input - and this has exceeded my hopes. Many thanks for all the replies - it makes me confident that I can claim the tax credit without issue.

 

[wjgjr]

Looking into this further the "in service" rule was replaced by "begin construction" in change to the Investment Tax Credit code in Feb 2018. The "begin construction" is defined by "starting physical work of a significant nature" or by have paid at least 5% of the total cost of the energy property.
Commence Construction Guidance | SEIA
https://www.irs.gov/pub/irs-drop/n-18-59.pdf

IANATP (I am not a tax professional), but I don't see how the IRS would disqualify a 2020 tax credit claim if the the solar panels are on your roof by 12/31/2020 as simply installing the racks for the PV panels is explicitly called out in Section 4.02.(2).a as meeting the test for "physical work of a significant nature".

This is not applicable to the residential credit - "under Code section 48", as your first link states - is specific to the commercial credit.

Energy Incentives for Individuals: Residential Property Updated Questions and Answers | Internal Revenue Service covers this:

Q. Does any guidance issued for the energy credit under section 48 of the Internal Revenue Code apply to the residential energy efficient property tax credit under section 25D of the Internal Revenue Code?
A. IRS guidance issued with respect to the energy credit under section 48 in publication items such as Notice 2018-59, has no applicability to the residential energy efficient property credit under section 25D.

 

[Redhill_qik]

This is not applicable to the residential credit - "under Code section 48", as your first link states - is specific to the commercial credit.

Energy Incentives for Individuals: Residential Property Updated Questions and Answers | Internal Revenue Service covers this:

I would delete my prior post if I could.

 

[droidment]

Today was my first day of production. There was a problem with one of the invertors and the whole thing did not produce. I thought they were independant and built for redundancy. The tech had to apply some 'updates' and the bad inverter came online.

In any case, my 14.3 Kw install produced about 62.7 Kw in one day!!!. There were clouds off and on and a cold front rolled into Houston late evening. But I thought the production was damn goooood... Most of my panels are south facing with one array pointed due west.