clay Posted April 22, 2009 Report Posted April 22, 2009 Client plans to install energy efficient windows into a detached garage and barn. I know the windows must go into the principal residence to qualify for the credit. Question is whether the detached garage and barn are considered part of the principal residence. Quote
jainen Posted April 22, 2009 Report Posted April 22, 2009 >>Question is whether the detached garage and barn are considered part of the principal residence. << Good question. What facts have you developed to support an answer one way or another? Quote
clay Posted April 23, 2009 Author Report Posted April 23, 2009 >>Question is whether the detached garage and barn are considered part of the principal residence. << Good question. What facts have you developed to support an answer one way or another? Since a garage is part of a house, and the only mention on irs.gov is that a principal residence is your main home, it looks to me like they can claim the credit for the personal use % of the garage (75% is business use). Any other thoughts or IRS guidance anyone has found on this subject? Quote
kcjenkins Posted April 23, 2009 Report Posted April 23, 2009 Well, IRS has always treated a 'detached' garage as seperate from the residence, so I don't think you can argue for that one very successfully. On the other hand, if the garage is used 75% for business, you can take a % of the cost of the windows as a business expense. Quote
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