Solar tax credit on jointly owned residence

[artp]

Grandmother and grandson jointly  own the residence the grandson is living in. Both names are on the deed and mortgage. Grandson makes the mortgage payments.  Grandmother wants to pay for the solar system and wants to take the credit on her tax return. She does not live in the home and rents and lives in a separate residence at another location. I don't think that she qualifies since she doesn't live there. Is there anyway that this could be structured for her to get the credit ?

[Margaret CPA in OH]

I just read the instructions for Form 5695 and I see this on Page 1:  My bold. It seems to me from your description that the residence is not her home.  I wouldn't do it.

Who Can Take the Credits
You may be able to take the credits if you made energy saving
improvements to your home located in the United States in 2024.
Home. A home is where you lived in 2024 and can include a house,
houseboat, mobile home, cooperative apartment, condominium, and
a manufactured home that conforms to Federal Manufactured Home
Construction and Safety Standards.
You must reduce the cost basis of your home if a residential
energy credit is allowed for any expense for any property. The
increase in the basis of the property that would result from the
expenses will be reduced by the amount of the allowed credit.
Main home. Your main home is generally the home where you live
most of the time. A temporary absence due to special
circumstances, such as illness, education, business, military service,
or vacation, won't change your main home.
Costs. For purposes of both credits, costs are

 

[kathyc2]

Agree with Margaret.

Joint ownership is generally for unmarried couples sharing a house or for MFS.