You are telling OP that the installation completion date and the in service date are the same thing. Yet, you have zero support for that. You haven't cited a single thing.

If OP follows your advice, gets audited, and the IRS says the installation date is different because the law says so, what do you expect OP to cite to prevent getting hit with a 20% penalty?

>Seems pretty straightforward a system should be in service (which is when it is complete) to claim the credit.

You are telling OP to take a position that is contrary to the law. Worse, you aren't even explaining why. That is malpractice.

The law and at least five IRS documents say something consistent with "when the original installation of the item is completed." The only controversy here is whether you understand the law.

You obviously didn't even read the IRS form 5695 instructions before your first comment, you obviously didn't read the law before I pointed it out to you, you obviously haven't read any IRS guidance on IRC section 25D, and you most certainly haven't read and IRS Private letter rulings on IRC Section 25D either.

Yet, for some reason, you think you are qualified to provide an answer on what the law says. You are not qualified. Not surprisingly, you are wrong.

Conversely, I have read all of those documents and I have provided numerous quotes for which for OP may rely upon: https://www.reddit.com/r/massachusetts/comments/11x00fg/comment/jd22ymk/?utm_source=share&utm_medium=web2x&context=3

You haven't cited a single thing to support your words.

You may also want to consider my clairvoyance: "whenever I tell people about the law, someone else inevitably comes along and is quite adamant that the test is when the system is "placed in service.""

Anyone who takes advice about the law from someone like you who hasn't even read the law before posting is a fool.

>Congress doesn’t always look at every specific detail of how a statute is implemented when the statute is written.
>
>The intent may have been to codify two sequential events. In practice, a system is only complete after it is connected to a utility, which is in service. The two events are concurrently occurring.

I would recommend that anyone do a considerable amount of research before adopting that tax position. I have not read the legislative history of 26 USC Section 25D, but I do know that it has been amended many times and there are plenty of corresponding committee reports. I also know that when Congress most recently amended section 25D in section 13302 of PL 117-169, it didn't fix the "mistake."

I honestly think that your advice borders on malpractice if you were a CPA or tax attorney; you're recommending that OP take a position that is contrary to the law. Moreover, there's no good reason to recommend that. Maybe if OP already filed his or her taxes, was under audit, and "Congress doesn't know" was the only argument left, then sure, but suggesting that now--before OP has filed his or her taxes--just makes no sense.

The safest and most sensible course of action is to follow the law as it is written. That course of action is easy to defend in an audit and I guarantee that the employee of the IRS will be following that same law.

I'm sorry if this sounds mean, but I disagree with just about everything you've written in your three comments here and you haven't provided a single citation that supports a word of what you've written. OP can't cite to your comment if audited.

Instead, I recommend that OP read the various IRS documents and the law I've cited. If someone comes to a different conclusion than me, I'd love to hear it, but I can't see how that's possible.

From a legal standpoint, "placed in service" and "original installation of the item is completed" cannot mean the same thing.

The law for the tax credit is 26 USC Section 25D.

The term "placed in service" is found in subsection 25D(g) and the term "original installation of the item is completed" is found in subsection 25D(e)(8)(A). Since those two terms appear in the same statute, under standard statutory interpretation rules, those two terms do not and cannot have the same meaning because they use different words (source: A Guide to Reading, Interpreting and Applying Statutes, C.b.ii)

Exactly what those two terms mean hasn't been specified by the IRS, but logically, "original installation of the item is completed" sounds like it would occur before "placed in service." Accordingly, a situation could occur where the "original installation of the item is completed" in December 2022 and then later "placed in service" in January 2023. Under that scenario, the taxable year to claim the credit would be 2022, not 2023. However, to determine the correct percentage tax credit to claim under subsection 25D(g)(1) through (5), the taxpayer would need to know the "placed in service" date.

Assuming you were living in the home when the installation occurred, the deciding factor is "when the original installation of the item is completed." It doesn't matter when you paid, when you signed the contract, when you got permission to operate from your utility, or when the solar was "placed in service."

All that matters in terms of determining the taxable year to claim the tax credit is "when the original installation of the item is completed." So if the installation of the solar was completed in 2023, you must claim it on your 2023 taxes, which you typically would file in April 2024.

Here's the details with citations to the law: https://www.reddit.com/r/solar/comments/yo7g32/can_i_get_the_tax_credit_this_year_if_still/ivdsugt/?context=3

Also, for some reason, whenever I tell people about the law, someone else inevitably comes along and is quite adamant that the test is when the system is "placed in service." Since I really don't want to get into a debate over this issue again, especially because another comment already said "in service," I provide the following quotes from the IRS:

Form 5695 instructions:

>costs are treated as being paid when the original installation of the item is completed,

IRS FS-2022-40, page 6:

>Q1. May a taxpayer claim the credits in the year of purchase if installation of the qualifying property occurs in a later year? (added December 22, 2022)
>
>A1. No. A taxpayer may not claim the credits until the year the property is installed.

IRS 2013-70, Q-24/A-24:

>Q-24: In 2010, Taxpayer A purchases and moves into a newly constructed home that contains qualifying § 25D property. Taxpayer A claims the § 25D credit in 2010. In 2013, Taxpayer A sells the home to Taxpayer B. Is Taxpayer B eligible for a credit on the same § 25D property?
>
>A-24: No. Section 25D(e)(8) generally treats an expenditure as made when the original installation of the qualifying property is completed. . . . .

IRS Private Letter Ruling 201809003:

>Under § 25D(e)(8)(A) of the Code, generally, for purposes of determining the tax year when the credit is allowed, an expenditure with respect to an item shall be treated as made when the original installation of the item is completed.

IRS Private Letter Ruling 201536017:

>Under § 25D(e)(8)(A), generally, for purposes of determining the tax year when the credit is allowed, an expenditure with respect to an item shall be treated as made when the original installation of the item is completed.

>If system service started in 2023, eligible credit should be claimed in 2023

The link doesn't actually say that.

Regarding solar, the IRS link says:

>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.

The link also says:

>Costs. For purposes of both credits, costs are treated as being paid when the original installation of the item is completed, or, in the case of costs connected with the reconstruction of your home, when your original use of the reconstructed home begins

Accordingly. if the original installation of the item is completed in 2023, the eligible credit should be claimed in 2023.

The "placed in service" date is for determining the tax credit percentage. The words of the link say:

>The credit rate for property placed in service in 2022 through 2032 is 30%.

>You can actually buy used solar panels at a significant discount.

The problem with used panels is that used panels don't qualify for the 30% federal tax credit because the tax credit only applies to the "original installation" (26 USC Section 25D(e)(8)(A)) and the associated labor, piping and wires (26 USC Section 25D(e)(1)). After not being able to claim a 30% tax credit on the labor, piping, and wiring, the used panels might not actually result in a lower total cost.

Probably yes.

The IRS hasn't issued guidance on what "when the original installation of the item is completed" means. However, basic statutory construction says that it does not mean "placed in service" because those two terms appear in 26 USC section 25D.

To me, "placed in service" means everything is done and the panels are producing. Accordingly, "when the original installation of the item is completed" must mean something before "placed in service" and to me, the only reasonable thing is not yet turned on or not yet approved or given permission to operate by the utility. But that's just my guess.

>But it says when installation is completed, not when placed into service?

The law uses both terms. Just click the link and read the law.

The "placed in service" date is the date to determine the applicable tax credit percentage. IRC section 25D(g).

The "when the original installation of the item is completed" date is the date to determine the taxable year to claim the tax credit. IRC section 25D(a)(1) and (e)(8)(A), with a minor exception specified in (e)(8)(B).

The law says that the taxable year to claim the tax credit is the year "when the original installation of the item is completed."

Accordingly, if the solar is completed being installed in 2022, the taxpayer would claim the tax credit for the entire cost of the solar system on his or her 2022 taxes, which typically would be filed in April 2023. Here's a comment I made a few months ago that gives more details: https://www.reddit.com/r/solar/comments/yo7g32/can_i_get_the_tax_credit_this_year_if_still/ivdsugt/?context=3

>the ROI is actually around 30 years

What are you using to calculate that? For the vast majority of the United States, payback period on solar after incentives should be around 7-12 years.

If you would like to compare calculations, I'd be happy to do so, but you go first.

That's awesome! IMDB lies!!!

No.

Season 1 composer was Cristobal Tapia de Veer.

Season 2, episode 1, composer is Kim Neundorf.

IMDB says:

>Series Music by
>
>Cristobal Tapia de Veer ... (6 episodes, 2021)
>
>Kim Neundorf ... (1 episode, 2022)

Also, listen to the Season 2 trailer: https://www.youtube.com/watch?v=Baflc_0XVfY That's not music by Cristobal Tapia de Veer. Notice the total lack of nature sounds.

Maybe the other season 2 episodes will have Cristobal Tapia de Veer music, but I doubt it.

Edit: don't trust IMDB, Cristobal Tapia de Veer's twitter says he is working on it. See below for the link.