[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304324-105":53,"doc-detail-304324-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","it-255-i-claim-for-solar-energy-system-equipment-credit","IT-255-I - Claim for Solar Energy System Equipment Credit","","Instructions for Form IT-255-I explain how New York State taxpayers claim the Solar Energy System Equipment Credit under Tax Law section 606(g-1). The guidance covers eligibility requirements for solar radiation equipment installed and used at the taxpayer’s principal residence, rules for systems connected to a single net meter, and conditions related to net energy metering contracts and utility interconnection. It also details the credit amount, limits, carryover provisions, and key definitions for qualifying solar energy system equipment and principal residence.",{"@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":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/it-255-i-claim-for-solar-energy-system-equipment-credit/304324/",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/it-255-i-claim-for-solar-energy-system-equipment-credit/304324.png","ImageObject",442,249,{"name":88,"@type":89},"Putri","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-30","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What types of solar energy system equipment qualify for the IT-255-I credit?","Question",{"text":108,"@type":109},"Qualified equipment must use solar radiation to produce energy for heating, cooling, hot water, or electricity for residential use when installed at a principal residence. Certain equipment exclusions apply, including components that are part of a nonsolar energy system or use recreational storage facilities or equipment.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What are the main eligibility requirements for claiming the credit in New York State?",{"text":113,"@type":109},"The solar energy system equipment must be installed and used at the taxpayer’s principal residence in New York State. For systems that produce electricity, the taxpayer must have a net energy metering contract or comply with the utility’s net energy metering schedule, and the completed system must be connected to the utility’s transmission and distribution facility.",{"name":115,"@type":106,"acceptedAnswer":116},"How is the credit amount calculated, and what limits apply?",{"text":117,"@type":109},"The credit equals 25% of qualified solar energy system equipment expenditures and is limited to $5,000. 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The credit is allowed for certain solar energy system equipment expenditures. To qualify for the credit, the solar energy system must use solar radiation to produce energy for heating, cooling, hot water, or electricity for residential use. The equipment must be installed and used at your principal residence in New York State.  \nAll solar energy system equipment connected to a single net meter is considered part of the same solar energy system for purposes of the credit.  \nIf the solar energy system equipment produces electricity, you must enter into a net energy metering contract with your electric corporation or comply with the electric corporation’s net energy metering schedule before you can qualify for the credit. The completed solar energy system equipment must also be connected to the electric corporation’s transmission and distribution facility. Other conditions and limitations set by the electric company may also apply. You should contact your electric company for more information before you purchase your equipment.  \nFor additional information, see TSB-M-12(10)I, Amendments to the Solar Energy System Equipment Credit, and TSB-M-13(1)I, Supplemental Summary of Personal Income Tax Legislative Changes Enacted in 2012.  \nAmount of credit  \nThe credit is equal to 25%(0 .25) of your qualified solar energy system equipment expenditures and is limited to $5,000 .  \nIn the case of a cooperative housing corporation or a condominium, a percentage of the qualified solar energy system equipment expenditures may be attributed to each unit within the building. This information should be provided to each tenant-shareholder or condominium owner by the cooperative housing corporation or condominium management association. In the case of a solar energy system equipment power purchase agreement or lease, no credit is allowed after the 15th year fora power purchase agreement or lease that exceeds 15 years in duration.  \nIf your credit is greater than the amount of tax you owe, the balance will not be refunded to you. However, any credit amount in excess of the tax due can be carried over for a maximum of up to five years.  \nDefinitions  \nSolar energy system equipment means an arrangement or combination of components utilizing solar radiation, which, when installed in a residence, produces energy designed to provide heating, cooling, hot water, or electricity. The arrangement or components do not include equipment connected to solar energy system equipment that is a component of part or parts of a nonsolar energy system or which uses any sort of recreational facility or equipment as a storage medium. Solar energy system equipment that generates electricity for use in a residence must conform to the applicable requirements in Public Service Law section 66-j. However, if the solar energy system is installed by a condominium management association or a cooperative housing corporation, the rated capacity of the system cannot exceed fifty kilowatts (50,000 watts) .  \nPrincipal residence means the home where you and your family live most of the time. A summer or vacation home does not qualify. Your principal residence can be a house, whether owned or rented, a mobile home, cooperative apartment, or condominium. If you move from one principal residence to another principal residence in New York State, a separate credit is allowed for each principal residence. You must have incurred the costs at the time the residence is your principal residence, and you must file separate Forms IT‑255 to compute your allowable credit for each principal residence.  \nLine instructions  \nSchedule A – Computation of solar energy system equipment credit  \nPurchase  \nColumn B – Enter your expenditures for the purchase of solar energy system e","cbCaip6BJDfrgB1Q","https://ap.wps.com/l/cbCaip6BJDfrgB1Q","pdf",198780,"English","# General information\n## Amount of credit\n## Definitions\n# Line instructions\n## Schedule A – Computation of solar energy system equipment credit\n### Purchase\n### Power purchase agreement\n### Lease\n## Tenant-shareholder and condominium owner note","[{\"question\":\"What types of solar energy system equipment qualify for the IT-255-I credit?\",\"answer\":\"Qualified equipment must use solar radiation to produce energy for heating, cooling, hot water, or electricity for residential use when installed at a principal residence. Certain equipment exclusions apply, including components that are part of a nonsolar energy system or use recreational storage facilities or equipment.\"},{\"question\":\"What are the main eligibility requirements for claiming the credit in New York State?\",\"answer\":\"The solar energy system equipment must be installed and used at the taxpayer’s principal residence in New York State. For systems that produce electricity, the taxpayer must have a net energy metering contract or comply with the utility’s net energy metering schedule, and the completed system must be connected to the utility’s transmission and distribution facility.\"},{\"question\":\"How is the credit amount calculated, and what limits apply?\",\"answer\":\"The credit equals 25% of qualified solar energy system equipment expenditures and is limited to $5,000. If the credit exceeds the tax owed, the unused portion can be carried over for up to five years, and special rules may apply for cooperative housing corporations, condominium units, and agreements extending beyond 15 years.\"}]","IT-255-I - Claim for Solar Energy System Equipment Credit | PDF",1789811986]