The homeowner §25D credit
The IRS states that the residential clean energy credit is not available for property placed in service after December 31, 2025. This calculator therefore applies no homeowner §25D credit. Third-party-owned projects use different business-credit rules; do not assume a lease passes a credit to you. Confirm eligibility and contract pricing separately.
Previously installed systems
A 2026 tax filing can relate to a qualifying 2025 installation. The year a return is filed is not the same as the year property was placed in service. Keep installation records and ask a qualified tax adviser about unused credit carryforwards and your specific eligibility.
A lease does not transfer a credit to the homeowner
The owner of a third-party-owned system and the customer using the electricity are different parties. Business credits have their own eligibility, timing and other requirements. A lease or PPA should be compared using its actual payments, escalation and terms, rather than assuming you personally receive a 30% tax credit.
Ask the installer for written assumptions
- Which tax-code provision is being used?
- Who owns the equipment and who claims the credit?
- What installation date and eligibility conditions are assumed?
- Does the quote still work without the assumed incentive?
Solar Panel Calculator assumes zero homeowner §25D credit in its estimates. It does not determine an individual’s tax eligibility or give tax advice.
Sources and verification
Links provide primary references or verification tools. Linking a source does not mean every calculator default is reproduced from it. See our data limitations.