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Author Topic: Residential energy credit for solar panels on RV  (Read 2032 times)

donandlin

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Residential energy credit for solar panels on RV
« on: January 15, 2017, 01:32:51 PM »
We are full timers that installed 800W of solar on our motorhome.   Does a motorhome qualify for the energy credit if it is your only residence?   I see where mobile home and houseboat do but no mention of RV.

Lindesu

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Re: Residential energy credit for solar panels on RV
« Reply #1 on: January 15, 2017, 03:15:29 PM »
Good Question.  Hope someone in the know can provide an answer. Logically, it seems like it should, given that you can take the interest off your RV home, even as a second home, before even going full-time.

Dreamsend

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Re: Residential energy credit for solar panels on RV
« Reply #2 on: January 15, 2017, 03:33:45 PM »
http://www.rvforum.net/SMF_forum/index.php/topic,101398.0.html

See if the post above helps answer your questions.

It's posted under the "SOLAR" board.

Linda
Linda with kitty Sarah
2017 Ford F250 Lariat aka Gypsy Rose

Drifterrider

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Re: Residential energy credit for solar panels on RV
« Reply #3 on: March 08, 2017, 08:20:36 AM »
If your RV qualifies as a home for mortgage interest deduction, why wouldn't it also qualify for energy credits?

I would take the credit and challenge the IRS if questioned.  If the IRS says my RV is a home (for mortgage interest deduction), it is a home.


Gizmo

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Re: Residential energy credit for solar panels on RV
« Reply #4 on: March 08, 2017, 08:26:55 AM »
It does qualify for the solar credit.  I took it on my current TT when I added solar.
Regards, Bruce, Lin An, Kenji & Suki
2017 Eagle Cap 1165 Truck Camper With Tork Lift Fast Gun Tie Downs & T.L. Wobble Stoppers
2015 Ram Big Horn 3500 CC Cummins TD Dually 3:73 Gears & AISIN Tranny
Gone But not forgotten:
2014 Northwoods Snow River 246RKS &
2013 Aliner Expedition

Sun2Retire

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Re: Residential energy credit for solar panels on RV
« Reply #5 on: March 08, 2017, 08:44:57 AM »
This in the IRS instructions seems to unequivocally exclude part-timers:


"Who Can Take the Credits

Main home. Your main home is generally the home where you live most of the time."
Scott
2005 Newmar Dutch Star 3810, Spartan, Cat C7 350
Eezrv TPMS, VMSpc, 800W Solar
2002 Dodge RAM 1500 Quad Cab
Stowmaster towbar & Brakemaster

Drifterrider

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Re: Residential energy credit for solar panels on RV
« Reply #6 on: March 08, 2017, 10:22:44 AM »
This in the IRS instructions seems to unequivocally exclude part-timers:


"Who Can Take the Credits

Main home. Your main home is generally the home where you live most of the time."

I would take the credit and argue with the IRS if audited.  Worst case:  they disallow.

sadixon49

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Re: Residential energy credit for solar panels on RV
« Reply #7 on: March 08, 2017, 11:25:08 AM »
The OP clearly states he is fulltiming. That tells me the RV is his primary residence, and should be allowed the solar energy credits.
steve
2017 Jayco Redhawk 26XD
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Gizmo

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Re: Residential energy credit for solar panels on RV
« Reply #8 on: March 08, 2017, 11:54:16 AM »
This in the IRS instructions seems to unequivocally exclude part-timers:


"Who Can Take the Credits

Main home. Your main home is generally the home where you live most of the time."

They must have changed the rules, because it use to include a second home as well as a primary residence. 
Regards, Bruce, Lin An, Kenji & Suki
2017 Eagle Cap 1165 Truck Camper With Tork Lift Fast Gun Tie Downs & T.L. Wobble Stoppers
2015 Ram Big Horn 3500 CC Cummins TD Dually 3:73 Gears & AISIN Tranny
Gone But not forgotten:
2014 Northwoods Snow River 246RKS &
2013 Aliner Expedition

Sun2Retire

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Re: Residential energy credit for solar panels on RV
« Reply #9 on: March 08, 2017, 01:02:37 PM »
The OP clearly states he is fulltiming. That tells me the RV is his primary residence, and should be allowed the solar energy credits.

Yup, got that and agree. Was simply pointing out that it appears only fulltimers get the credit
Scott
2005 Newmar Dutch Star 3810, Spartan, Cat C7 350
Eezrv TPMS, VMSpc, 800W Solar
2002 Dodge RAM 1500 Quad Cab
Stowmaster towbar & Brakemaster

mileena

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Re: Residential energy credit for solar panels on RV
« Reply #10 on: April 02, 2017, 01:43:05 AM »
If your RV qualifies as a home for mortgage interest deduction, why wouldn't it also qualify for energy credits?


No RV can have a mortgage, just like a mobile/manufactured home can't get a mortgage.

Gary RV_Wizard

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Re: Residential energy credit for solar panels on RV
« Reply #11 on: April 02, 2017, 09:00:29 AM »
One can quibble about the definition of a "mortgage", but I'll leave that to the lawyers. Regardless of the definition, the interest on an RV loan is deductible on federal incomes taxes as long as the RV itself is the collateral for the loan and you don't take the interest deduction for more than one other home (there is a limit of two "homes' for the interest deduction).

The Energy Credit has different rules than the interest deduction, so the fact that interest is deductible doesn't really mean anything.  An RV does qualify as a residence, but the "main" or primary home clause of the energy Credit is relevant to RVs. Part time RVers can conceivably qualify if they don't have any other residence that is more of a "main home" than the RV, but that can get highly subjective. For practical purposes, the RV has to be the full time or "most time" home.
« Last Edit: April 02, 2017, 09:02:43 AM by Gary RVer Emeritus »
Gary
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AStravelers

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Re: Residential energy credit for solar panels on RV
« Reply #12 on: April 02, 2017, 09:46:54 AM »
Over the last couple of years I have followed a few topics on another forum discussing this very issue.  A few members stated they have taken the tax credit.  HOWEVER, I have not see any reports of the results of an IRS audit of a tax return for someone taking the tax credit for solar on an RV.

Anyone can take any kind of deduction or tax credit they want on their tax return.  If/when that tax return is audited, then you will find out for sure if you have complied with the nuances of the law.  That applies even if you have a professional prepare your taxes.

Al & Sharon
2006 Winnebago Sightseer 29R
2009 Chevy Colorado 4X4

http://downtheroadaroundthebend.blogspot.com/

mileena

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Re: Residential energy credit for solar panels on RV
« Reply #13 on: April 02, 2017, 06:12:20 PM »
One can quibble about the definition of a "mortgage", but I'll leave that to the lawyers. Regardless of the definition, the interest on an RV loan is deductible on federal incomes taxes as long as the RV itself is the collateral for the loan and you don't take the interest deduction for more than one other home (there is a limit of two "homes' for the interest deduction).

The Energy Credit has different rules than the interest deduction, so the fact that interest is deductible doesn't really mean anything.  An RV does qualify as a residence, but the "main" or primary home clause of the energy Credit is relevant to RVs. Part time RVers can conceivably qualify if they don't have any other residence that is more of a "main home" than the RV, but that can get highly subjective. For practical purposes, the RV has to be the full time or "most time" home.

Hmm, interesting. Thank you. People say you can't get a loan to buy a mobile home or a second mortgage on one since it is moveable, and thus, hideable, so it can't be  used as collateral. Plus, you don't own the land, so the land owner could just deny access to the Sheriff and locksmith to the home in case it was foreclosed on. So why can you get a loan on a car or RV, since it is also moveable. I don't know

ArdraF

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Re: Residential energy credit for solar panels on RV
« Reply #14 on: April 02, 2017, 06:18:50 PM »
I think the answer is that they're both loans but of different types.  You can get a loan on many things, including motorhomes, mobile homes, trucks, cars and the like, but you can only get the mortgage type of loan on a stick and brick home.  I've heard a lot of people refer to the motorhome loans as a "mortgage" but it's really just a bank loan.

ArdraF
ArdraF
:D :D

AStravelers

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Re: Residential energy credit for solar panels on RV
« Reply #15 on: April 03, 2017, 07:03:24 AM »
I think the answer is that they're both loans but of different types.  You can get a loan on many things, including motorhomes, mobile homes, trucks, cars and the like, but you can only get the mortgage type of loan on a stick and brick home.  I've heard a lot of people refer to the motorhome loans as a "mortgage" but it's really just a bank loan.

ArdraF
You appear knowledgeable about the details about loans.  Would you provide what specific loan details which defines a mortgage versus a bank loan on mobile home or a RV?  Especially if both of them come from a bank. 

I know that with a sticks and bricks you have a deed which is filed with a government entity like the county, and with a RV you have a title from the state.  But that has little or nothing to do with the loan.   
Al & Sharon
2006 Winnebago Sightseer 29R
2009 Chevy Colorado 4X4

http://downtheroadaroundthebend.blogspot.com/

Gary RV_Wizard

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Re: Residential energy credit for solar panels on RV
« Reply #16 on: April 03, 2017, 09:10:11 AM »
Technically any loan that uses an item as collateral for the loan is a "mortgage", but in practical speaking the finance industry uses the term 'mortgage' to mean a home purchase loan.  Whether a bank or lender chooses to offer a 'mortgage' on a particular item is a matter of their policy, not law. However, government institutions such as FHA and Fanny-Mae also have policies against using portable collateral, so few lenders allow mortgages on things like mobile homes and RVs. None of that affects the federal tax return, though. The IRS has its own explicit requirements for taking various deductions and as long as those are adhered to, the deduction is valid.

As far as the Residential Energy Credit is concerned, Form 5695 & its instructions are the governing documents. There are two key requirements in just two words: "main home".

5695 defines "Home" as follows:
Quote
Home.
A home is where you lived in 2016 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

RVs do NOT conform to manufactured home  standards or to any residential construction standard (aka building code) - that's what makes them a "Recreational Vehicle' rather than a residence. Nor does just any boat with a galley & a toilet - only certain purpose-built houseboats will meet the federal residential requirements.

Quote
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.


An RV might qualify as "main", but it still fails the "home" test.
« Last Edit: April 03, 2017, 09:15:21 AM by Gary RVer Emeritus »
Gary
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AStravelers

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Re: Residential energy credit for solar panels on RV
« Reply #17 on: April 04, 2017, 07:21:06 AM »
And then there is the following quote from the IRS form 5695.  The highlighting is mine, not from the original form.

Quote
Residential Energy Efficient Property
Credit (Part I)
If you made energy saving improvements to more than one
home that you used as a residence during 2016, enter the total
of those costs on the applicable line(s) of one Form 5695.
For
qualified fuel cell property, see Lines 7a and 7b, later.
You may be able to take a credit of 30% of your costs of
qualified solar electric property, solar water heating property,
small wind energy property, geothermal heat pump property,
and fuel cell property. Include any labor costs properly allocable
to the onsite preparation, assembly, or original installation of the
residential energy efficient property and for piping or wiring to
interconnect such property to the home. The credit amount for
costs paid for qualified fuel cell property is limited to $500 for
each one-half kilowatt of capacity of the property.

Qualified solar electric property costs. Qualified solar
electric property costs are costs for property that uses solar
energy to generate electricity for use in your home located in the
United States. No costs relating to a solar panel or other
property installed as a roof (or portion thereof) will fail to qualify
solely because the property constitutes a structural component
of the structure on which it is installed. The home doesn't have to
be your main home.
Al & Sharon
2006 Winnebago Sightseer 29R
2009 Chevy Colorado 4X4

http://downtheroadaroundthebend.blogspot.com/

Gary RV_Wizard

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Re: Residential energy credit for solar panels on RV
« Reply #18 on: April 04, 2017, 08:42:09 AM »
Good info! I missed that in my previous reading.  There are a couple different angles on the Energy Credit thing.

In any case, follow the #5695 deduction rules and don't get mix in the rules for other types of deductions, bank loans, etc.
Gary
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Home: Ocala National Forest, FL

SargeW

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Re: Residential energy credit for solar panels on RV
« Reply #19 on: April 04, 2017, 10:14:18 AM »
I was always under the assumption that an RV could be a second home deduction, but only if you had a primary qualifying primary home.  Is that not correct?
Marty--
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Sun2Retire

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Re: Residential energy credit for solar panels on RV
« Reply #20 on: April 04, 2017, 10:27:16 AM »
I was always under the assumption that an RV could be a second home deduction, but only if you had a primary qualifying primary home.  Is that not correct?


My understanding is that an RV qualifies as either a first or second home for interest deduction purposes. However as Gary pointed out the deduction for solar panels appears to be more stringent.
Scott
2005 Newmar Dutch Star 3810, Spartan, Cat C7 350
Eezrv TPMS, VMSpc, 800W Solar
2002 Dodge RAM 1500 Quad Cab
Stowmaster towbar & Brakemaster

Gary RV_Wizard

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Re: Residential energy credit for solar panels on RV
« Reply #21 on: April 04, 2017, 10:34:53 AM »
Quote
I was always under the assumption that an RV could be a second home deduction, but only if you had a primary qualifying primary home.  Is that not correct?

Not correct. The federal tax home loan interest deduction can be taken for up to two "homes", regardless of how many you own. It's not a second home deduction - it can be used for any two homes that you reside in part of the year. The IRS doesn't care if you consider it primary, secondary or quaternary, as long as you do not try to claim more than two.
Gary
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SargeW

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Re: Residential energy credit for solar panels on RV
« Reply #22 on: April 04, 2017, 11:40:12 AM »
Great info Gary, thanks!
Marty--
2017 Tiffin Allegro Bus 40SP
Cummins ISL 450 HP/Powerglide chassis
Visit our new travel blog! http://www.mytripjournal.com/rvnchickTNG
Support your local Police Officer, Fire Fighter and Military!

AStravelers

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Re: Residential energy credit for solar panels on RV
« Reply #23 on: April 04, 2017, 06:55:36 PM »
Never lose sight of the fact that while many or most of us believe we can take the solar tax credit, the proof of the pudding comes if or when someone is audited by the IRS.  If the audit denies the credit you may have to repay the credit and possible penalties.  Of course you can always appeal the denial. I doubt the opinions found in a RV forum will carry much weight with the IRS.

30% of a $5000 to $15,000 solar install comes to a significant chunk of cash.  Some believe that large of a credit may make it worth the risk.  Read the instructions and make your own decision. 
Al & Sharon
2006 Winnebago Sightseer 29R
2009 Chevy Colorado 4X4

http://downtheroadaroundthebend.blogspot.com/

Dreamsend

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Re: Residential energy credit for solar panels on RV
« Reply #24 on: April 04, 2017, 09:14:17 PM »
As far as the Residential Energy Credit is concerned, Form 5695 & its instructions are the governing documents.[/quote]

Hello Gary and All

I was going to pass-up on this issue, but my honest desire to assist got the better of me.  There is actually more documentation and background available that I think supports the assertion that an RV (any kind) can qualify for the Residential Energy Efficient Property tax credits.  I"ll try to make my case in as organized fashion a I can.

My business and personal tax accountant of 20 years has indicated that my planned expenditures to install solar equipment are eligible.  Her parents were fulltime RVs for over 10 years, so I trust she has a better grasp of the tax issues than the H&R Block down the street.  Disclaimer!  I'm not an attorney or accountant, so one should always seek professional advice for their particular circumstances.  Consider the following information and proceed accordingly please.

This post is exclusively about RVs qualifying to claim alternative energy tax credits.  It is NOT about mortgage interest, second homes, second residences, RV loan interest or any other of the befuddling language that has served to muddy this issue.  As I've cautioned in other posts, trying to use the logic of one bureaucratic regulatory situation and applying it to another set of bureaucratic rules will only result in misunderstanding and confusion.

5695 defines "Home" as follows:
A home is where you lived in 2016 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

It has been stated that "RVs do NOT conform to manufactured home standards or to any residential construction standard" and they therefore fail the test of "home" per the definition in "blue" above.  Please consider this.  In the definition, only the words "manufactured home" are being modified by the words "conforms to Federal Manufactured Home Construction and Safety Standards.  The limiting modifier does not apply to house, houseboat, mobile home, cooperative apartment, or condominium, but only to the adjective and noun "manufactured home".   I think we would all agree that houses, houseboats, etc. are not required to conform to safety standards for manufactured homes and therefore the modifier can only apply to MHs. I mean the safety standards themselves are called "Federal Manufactured Home" standards, stating pretty clearly that they apply to only manufactured homes.  A few months, HUD made this abundantly clear by separating RVs from "manufactured homes" once and for all!  The inclusion of that requirement in the IRS pub is, IMHO, to reinforce HUD's on-going effort to legitimize manufactured homes, many of which are subsidized by the federal gov't.

So, to me, the fact that RVs do not conform to the standards required for manufactured homes is not a disqualifying factor for potential energy credits.

The entire (alternative) Residential Energy Tax credit program actually falls under the auspices of the USEPA's and the DOE's Energy Star Program.  If one goes back to their definitions and eligibility, you will find that the qualifying properties use the term "dwelling" -- NOT home. 

Secondly, Internal Revenue Bulletin:  2009-19, dated May 11, 2009 (Notice 2009-41) entitled Credit for Residential Energy Efficient Property states, in part, the following "(a) Qualified solar electric property expenditures are expenditures for property which uses solar energy to generate electricity for use in a qualifying dwelling unit.  So again, we see the use of "dwelling unit" as opposed to home.
This same IRS bulletin states that a "(2) Qualifying Dwelling Unit is (a) Except as provided in section 3.01(2)(b) of this notice, a qualifying dwelling unit is a dwelling unit that is located in the United States and is used as a residence by the taxpayer. (the exception is for fuel cells and not relevant here)

So, as I understand it, nothing in the definition of "qualifying dwelling unit" prevents my RV from being eligible as long as I'm in the United States (not Baha, or Mexico for example) and I'm a taxpayer and, oops, I use it as my residence, which as a full-timer without any other dwelling structure is pretty evident.

Caution!  The whole energy credit program includes more than just solar.  It deals with geothermal, wind, insulation, fuel cells, windows etc.  Some of the credits are only applicable to certain situations, so if you're interested in SOLAR credits, pay attention to the details of what qualifies for the solar credits including any exclusions to eligibility. 

Think this isn't complicated???  See the following link for pages and pages of Q&A regarding the credits. Remember, this all started back in 2008 and has been expanded, updated, and reauthorized by Congress numerous times.
https://www.irs.gov/pub/irs-drop/n-13-70.pdf
You will see that in it's wisdom, the IRS will use the term, home and residence, but always goes back to "qualified dwelling unit" when referring to solar systems.

and from http://www.parkertaxpublishing.com/public/IRS_energy_credits_homeowners.html

Credits May Be Available for a Second Home in Some Circumstances

Improvements made to a second home are not eligible for the credit under Code Sec. 25C because that provision requires that qualified energy efficiency improvements and residential energy property must be installed in or on a dwelling unit owned and used by the taxpayer as the taxpayer's principal residence (within the meaning of Code Sec. 121).

With respect to the credit under Code Sec. 25D, fuel cell property credits are not available for second homes because fuel cell property must be installed on or in connection with a dwelling unit that is used as the taxpayer's principal residence.

However, a taxpayer may claim a Code Sec. 25D credit for other qualifying properties that are not fuel cell properties. Thus the credit may be available for solar electric property, solar water heating property, small wind energy property, and geothermal heat pump property installed in or on a dwelling unit used as a second home or a vacation home by the taxpayer.


So, what is the meaning of "taxpayer's principal residence" in Code Sec. 121?  Well, that section deals only with the exclusion of gain from sale of a principal residence.  I'm beginning to see the picture, I think the IRS is trying to wrap up every loop-hole so that rentals, joint ventures, and the myriad of other tax evasion schemes are EXCLUDED from qualifying for the tax credits. 

Back to dwelling.  There is already an IRS legal precedent that an RV is a dwelling.  In 2014, the United States Tax Court held that a couple selling insurance had incorrectly claimed business expenses related to the use of their RV -- thus asserting the RVs use was actually as a "dwelling unit".
http://www.ustaxcourt.gov/InOpHistoric/JacksonMemo.Wherry.TCM.WPD.pdf

I'll quote the relevant part of the IRS court ruling:

II. Petitioners’ RV as a Dwelling Unit
Now we must address respondent’s secondary argument, namely that
section 280A prevents petitioners from taking any deduction with respect to the
RV. Section 280A(a) and (b) provides the general rule that individual and S
corporation taxpayers cannot deduct expenses “with respect to the use of a
dwelling unit which is used by the taxpayer during the taxable year as a residence”
unless such a deduction would be allowable “without regard to its connection with
* * * [the taxpayer’s] trade or business * * * [or] income-producing activity”.
Use as a residence is a defined term. Sec. 280A(d). Generally, “a taxpayer
uses the dwelling unit during the taxable year as a residence if he uses such unit
(or portion thereof) for personal purposes for a number of days which exceeds the
greater of--(A) 14 days, or (B) 10 percent of the number of days during such year
for which such unit is rented at a fair rental.”
Sec. 280A(d)(1).
“Dwelling unit” is also a defined term and “includes a house, apartment, condominium, mobile home,
boat, or similar property”.
Sec. 280A(f)(1)(A). This Court has previously held
that a motor home qualifies as a dwelling unit within the meaning of section
280A(f)(1)(A). See, e.g., Haberkorn v. Commissioner, 75 T.C. 259, 260 (1980);
Dunford v. Commissioner, T.C. Memo. 2013-189, at *23-*24; Perry v.
Commissioner, T.C. Memo. 1996-194, slip op. at 14.
Although we use the more modern term throughout this opinion, an RV and a motor home are one and the
same thing. Petitioners and counsel used the two terms interchangeably at trial.
Accordingly, petitioners’ RV is a dwelling unit for purposes of section 280A.
(end of court case quote)

Maybe I expect to much reasonableness, but to me, the IRS can't have it both ways.  Given the same usage pattern, the IRS can't claim an RV is a dwelling unit - already defined as far back as 1980 -- and then turn around and say it isn't.  At least that would be my argument.

Now, if you aren't already bored and asleep -- one more thought.  The Energy Tax Credits were started back in 2008, and the credits for ALTERNATIVE energy have been extended out to 2022 or thereabouts (the 30% expires in 2019 and the % goes down each year after that).  The whole purpose of the credits was to stimulate investment in alternative energy, to stimulate production and growth of alternative energy equipment, (as opposed to fossil fuels), and to CREATE markets for alternative energy systems.  Congress' purpose was not to give homeowners a break.  It makes no sense to EXCLUDE any section of a potential market, i.e. RVs that qualify as dwellings units, so I don't think there is any attempt on the part of USEPA, DOE or the IRS to be stingy and to narrowly interpret Congressional intent on this issue.  I do think they are concerned to exclude and weed-out shady circumstances, but the tax court has already pretty much decided that an RV used full time is a "dwelling" and that's not under-handed.

So in conclusion, I'm suggesting my full-time RV is a dwelling unit under IRS tax precedent, it is my residence within the meaning of section 121 and that my solar system is qualifying property and I can claim the allowable 30% credit as long as my system is paid for and put into use by the end of 2019.  Furthermore, my RV may qualify as a vacation or second home (depending on my usage) and would also be eligible for certain credits, although they may be more limited.

My take, your circumstances may be different.  Linda
« Last Edit: April 04, 2017, 09:53:41 PM by Dreamsend »
Linda with kitty Sarah
2017 Ford F250 Lariat aka Gypsy Rose

Gary RV_Wizard

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Re: Residential energy credit for solar panels on RV
« Reply #25 on: April 05, 2017, 09:16:54 AM »
Excellent work, Dreamsend.  The regs are indeed complex and subject to a lot of interpretation.

I agree that the phrase "manufactured home standards" in 5695 applies only to manufactured homes, but all the others categories have applicable standards (residential building codes) as well. RVs do not conform to any of them and are not considered permanent residences under any state or federal law. That doesn't necessarily mean an RV can't qualify for the energy credit, but it adds a burden of proof on the claim IF a federal tax examiner challenges it on the basis of the word "home".

I also agree that the "dwelling unit" things muddies the waters, and the decision precedent cited is by no means universally applied.  You yourself said "...trying to use the logic of one bureaucratic regulatory situation and applying it to another set of bureaucratic rules will only result in misunderstanding and confusion.".


I once lost a very substantial tax deduction case based on logic very similar to yours.  Many reputable tax attorneys felt the claimed deduction was within the regs, while others made a different interpretation.  I even joined a class action suit in support of the claim, but after a couple years in the courts (Federal Appeals as well as IRS Tax Court) we lost (and I paid up).   Trying to project how a decision will ultimately go is a real crap shoot.  "Your mileage may vary..."
Gary
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Re: Residential energy credit for solar panels on RV
« Reply #26 on: April 10, 2017, 07:14:09 AM »
5695 defines "Home" as follows:
A home is where you lived in 2016 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

Pay attention to the word "can".  Not "must".

Never be afraid of your government.  If that credit is still available when I go full time, I will claim it.  In the event the IRS disallows the deduction, I "may" have to pay interest on the disallowed claim but I am unlikely to incur a "penalty" (penalties are usually assessed for bad behavior such as fraud, check kiting, etc).

When I was much younger (and well before I took a degree in accounting) I claimed the Earned Income Tax Credit.  The IRS was nice in their rejection letter when they explained since I didn't claim any children, I couldn't claim the EITC.  As I had a refund due, they just adjusted my refund downward.

DON'T commit tax fraud but DO aggressively take every LAWFULL deduction to which you are entitled.  Keep all of your receipts and be able to support your position.  You "may" still lose but you may not.

ModEdit: Fixed missing Close Quote tag - LS
« Last Edit: April 10, 2017, 05:29:55 PM by Lou Schneider »

 

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