Solar Installation Paid For by Non-Owner
The taxpayer need not own the property to qualify for the credit, as the taxpayer need only be a “resident” of the home. For the Residential Energy Efficient Property Credit, the code does not specify that an individual has to own the home, only that it is the taxpayer’s residence.
IRC Sec. 25D(b)(2) - Qualified solar electric property expenditure
The term “qualified solar electric property expenditure” means an expenditure for property which uses solar energy to generate electricity for use in a dwelling unit located in the United States and used as a residence by the taxpayer.