[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303033-105":53,"doc-detail-303033-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","homeowners-guide-to-the-federal-tax-credit-for-solar-photovoltaics-2021","Homeowner’s Guide to the Federal Tax Credit for Solar Photovoltaics - 2021","","Homeowner’s guide explaining the federal investment tax credit for residential solar photovoltaics (PV). It defines what a tax credit is and describes how the federal solar tax credit is calculated, including eligibility criteria such as installation timing, U.S. residence requirements, and ownership of the PV system. The guide outlines which expenses qualify, how utility rebates and renewable energy certificate payments are treated, and how state tax credits affect federal outcomes.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/homeowners-guide-to-the-federal-tax-credit-for-solar-photovoltaics-2021/303033/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/homeowners-guide-to-the-federal-tax-credit-for-solar-photovoltaics-2021/303033.png","ImageObject",442,249,{"name":88,"@type":89},"\tWilliam","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-06","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What does a federal tax credit mean in practical terms for homeowners?","Question",{"text":108,"@type":109},"A tax credit reduces income tax dollar-for-dollar. For example, claiming a $1,000 federal tax credit reduces federal income taxes due by $1,000.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What are the main eligibility requirements to claim the federal solar tax credit?",{"text":113,"@type":109},"The solar PV system must be installed between January 1, 2006 and December 31, 2023, located at a primary or secondary U.S. residence (or qualify under an off-site community solar arrangement), and the homeowner must own the system. The credit generally applies to the system’s original installation, and the equipment must be new or first used.",{"name":115,"@type":106,"acceptedAnswer":116},"Do utility rebates or state incentives change the federal solar tax credit?",{"text":117,"@type":109},"Under most circumstances, utility rebates are excluded from income taxes and are subtracted from system costs before calculating the tax credit. 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It does not constitute professional tax advice or other professional financial guidance. And it should not be used as the only source of information when making purchasing decisions, investment decisions, or tax decisions, or when executing other binding agreements.  \nWhat is a tax credit?  \nA tax credit is a dollar-for-dollar reduction in the amount of income tax you would otherwise owe. For example, claiming a $1,000 federal tax credit reduces your federal income taxes due by $1,000 .1  \nThe U.S. Department of Energy Solar Energy Technologies Office supports early-stage research and development to improve the affordability, reliability, and performance of solar technologies on the grid. The office invests in innovative research efforts that securely integrate more solar energy into the grid, enhance the use and storage of solar energy, and lower solar electricity costs.  \nPhoto credit Dennis Schroeder, NREL  \nWhat is the federal solar tax credit?  \n• The federal residential solar energy credit is a tax credit that can be claimed on federal income taxes fora percentage of the cost of a solar photovoltaic (PV) system.2 (Other types of renewable energy are also eligible for similar credits but are beyond the scope of this guidance.)  \n• The system must be placed in service during the tax year and generate electricity for a home located in the United States. There is no bright-line test from the IRS on what constitutes“placed in service,” but the IRS has equated it with completed installation.3  \n• In December 2020, Congress passed an extension ofthe ITC, which provides a 26% tax credit for systems installed in 2020-2022, and 22% for systems installed in 2023.4 The tax credit expires starting in 2024 unless Congress renews it.  \n• There is no maximum amount that can be claimed.  \nAm I eligible to claim the federal solar tax credit?  \nYou might be eligible for this tax credit if you meet all of the following criteria:  \n• Your solar PV system was installed between January 1, 2006, and December 31, 2023.  \n• The solar PV system is located at your primary or secondary residence in the United States, or for an off-site community solar project, if the electricity generated is credited against, and does not exceed, your home’s electricity consumption.5  \n• You own the solar PV system (i.e., you purchased it with cash or through financing but you are neither leasing nor are in an arrangement to purchase electricity generated by a system you do not own) .  \n• The solar PV system is new or being used for the first time. The credit can only be claimed on the “original installation” of the solar equipment.  \nWhat expenses are included?  \nThe following expenses are included:  \n• Solar PV panels or PV cells used to power an attic fan (but not the fan itself)  \n• Contractor labor costs for onsite preparation, assembly, or original installation, including permitting fees, inspection costs, and developer fees  \n• Balance-of-system equipment, including wiring, inverters, and mounting equipment  \n• Energy storage devices that are charged exclusively by the associated solar PV panels, even if the storage is placed in service in a subsequent tax year to when the solar energy system is installed (however, the energy storage devices are still subject to the installation date requirements)6  \n• Sales taxes on eligible expenses.  \nHow do other incentives I receive affect the federal tax credit?  \nFor current information on incentives, including incentive-specific contact information, visit the Database of State Incentives for Renewables and Efficiency website [at](at www.dsireusa.org)[ www.dsireusa.org](at www.dsireusa.org).  \nRebate from My Electric Utility to Install Solar  \nUnder most circumstances, subsidies provided by your utility to y","cbCaiquLTWP4z33a","https://ap.wps.com/l/cbCaiquLTWP4z33a","pdf",1125357,"English","# What is a tax credit?\n## What is the federal solar tax credit?\n# Am I eligible to claim the federal solar tax credit?\n# What expenses are included?\n## How do other incentives I receive affect the federal tax credit?\n## State Tax Credit","[{\"question\":\"What does a federal tax credit mean in practical terms for homeowners?\",\"answer\":\"A tax credit reduces income tax dollar-for-dollar. For example, claiming a $1,000 federal tax credit reduces federal income taxes due by $1,000.\"},{\"question\":\"What are the main eligibility requirements to claim the federal solar tax credit?\",\"answer\":\"The solar PV system must be installed between January 1, 2006 and December 31, 2023, located at a primary or secondary U.S. residence (or qualify under an off-site community solar arrangement), and the homeowner must own the system. The credit generally applies to the system’s original installation, and the equipment must be new or first used.\"},{\"question\":\"Do utility rebates or state incentives change the federal solar tax credit?\",\"answer\":\"Under most circumstances, utility rebates are excluded from income taxes and are subtracted from system costs before calculating the tax credit. By contrast, state government rebates generally do not reduce the federal tax credit, and state tax credits typically do not directly reduce federal credits, though they can increase taxable federal income because less state tax is available to deduct.\"}]","Homeowner’s Guide to the Federal Tax Credit for Solar Photovoltaics - 2021 | PDF",1789799633]