Are my math figures correct?

[sensij]

It confirms you are limited to 15 kW of inverter unless you get an engineer involved.

[gte]

Ok, thank you for that information. I will start researching an engineer.

Does anyone know how stringent the tax 30% refund is as far as what qualifies as a support structure? It seems like the law was written pretty openly?

[cebury]

The last clarifications or rulings about deductibility of structural costs I read were not that open...I recall seeing a lot of "no dual purpose" wording as in "construction to necessary and primarily to support generation". If you are looking to back-in the costs for your car port, I would be careful there...

[gte]

Can you link me to that please, so I can show my accountant?

I considered raising the support structure a little so that the panels would see more sun (relative to a few obstructions that are not under my control) and changing the pitch slightly so that snow would slide off more easily.

The last clarifications or rulings about deductibility of structural costs I read were not that open...I recall seeing a lot of "no dual purpose" wording as in "construction to necessary and primarily to support generation". If you are looking to back-in the costs for your car port, I would be careful there...

[sensij]

Fuzzy territory for sure.

Here is a private letter ruling related to bifacial panels and a reflective roof, concluding that only costs in excess of a standard re-roof can be counted as energy property.

https://www.irs.gov/pub/irs-wd/201523014.pdf

Along those lines, construction that is done for no purpose other than improving PV yield might be ok, but if there is any other benefit, only the incremental costs may count. (Section 1.48-9(k))

This isn't a tax forum, don't count on getting reliable information on this topic from me or anyone else here.

[J.P.M.]

The last clarifications or rulings about deductibility of structural costs I read were not that open...I recall seeing a lot of "no dual purpose" wording as in "construction to necessary and primarily to support generation". If you are looking to back-in the costs for your car port, I would be careful there...

That was originally done mostly to disallow passive solar architecture to be allowed as eligible for a tax credit. For example: Adding south facing windows to an existing structure,

[gte]

Has anyone carried the tax credit over a span of a few years? Does it have to be taken all in the following year?

[J.P.M.]

Has anyone carried the tax credit over a span of a few years? Does it have to be taken all in the following year?

1.) Yes.
2.) No.

[inetdog]

But at some point the program ends and any remaining credit expires.

[gte]

How many years did you span it across JPM? Also, when does the program end with the credit expiring?

[sensij]

The carry-forward rules of the new legislation have not yet been clarified. The old rules were that it could carry forward through the life of the program (2016), but extension of that has not been confirmed yet.

https://energystar.zendesk.com/hc/en-us/articles/212109627-Can-the-energy-efficiency-tax-credit-be-carried-over-to-future-years-

The credit itself is now available at 30% through 2019, tapering down to 26% and 22% in 2020 and 2021, respectively.

https://energystar.zendesk.com/hc/en-us/articles/216375477-Is-there-a-tax-credit-for-solar-panels-