$Missed Deductions

What is the Residential Clean Energy Credit for solar panels?

Tax Creditsbeginner3 answers · 5 min readUpdated February 28, 2026

Quick Answer

The Residential Clean Energy Credit lets homeowners deduct 30% of solar panel installation costs directly from federal taxes owed. For a typical $25,000 solar system, that's $7,500 in tax savings. The credit covers equipment, labor, permits, and related costs through 2032.

Best Answer

RK

Robert Kim, Tax Return Analyst

Best for homeowners evaluating whether solar panels make financial sense

Top Answer

What is the Residential Clean Energy Credit?


The Residential Clean Energy Credit (formerly called the Investment Tax Credit or ITC) is a federal tax credit that allows homeowners to deduct 30% of the cost of installing solar energy systems directly from their federal income taxes. This isn't a deduction that reduces taxable income — it's a dollar-for-dollar reduction in taxes owed.


According to [IRS Form 5695](https://www.irs.gov/pub/irs-pdf/f5695.pdf), the credit applies to "qualified solar electric property expenditures" installed on your primary or secondary residence.


Example: $25,000 solar system installation


Let's say you install a solar system that costs $25,000 total:


  • Solar panels and inverters: $18,000
  • Installation labor: $5,000
  • Permits and inspections: $1,500
  • Sales tax: $500
  • Total qualifying costs: $25,000
  • Your tax credit: $25,000 × 30% = $7,500

  • If you normally owe $8,000 in federal taxes for the year, you'd only pay $500 ($8,000 - $7,500) after applying the solar credit.


    What costs qualify for the credit?


  • Solar panels and mounting equipment
  • Inverters and electrical components
  • Installation labor costs
  • Permits and inspection fees
  • Sales tax on qualifying equipment
  • Energy storage systems (batteries installed with solar)

  • Credit timeline and rates



    Key factors that affect this credit


  • Tax liability requirement: You must owe federal income taxes to use the credit. If you owe $5,000 in taxes but qualify for a $7,500 credit, you can only use $5,000 immediately.
  • Carryforward provision: Unused credit can be carried forward to future tax years with no expiration.
  • Income limits: Unlike many tax credits, there are no income phase-outs for the solar credit.
  • Property requirements: Must be installed on your primary or secondary residence (not rental property).

  • What you should do


    Before installing solar, calculate your typical federal tax liability to ensure you can use the full credit. If your annual tax bill is less than 30% of the system cost, you'll carry forward unused credit to future years.


    Use our return scanner to see if you have enough tax liability to benefit from the full credit immediately.


    Key takeaway: The 30% federal solar tax credit can save homeowners thousands on solar installations, with a typical $25,000 system qualifying for $7,500 in direct tax savings.

    *Sources: [IRS Form 5695](https://www.irs.gov/pub/irs-pdf/f5695.pdf), [IRS Publication 970](https://www.irs.gov/pub/irs-pdf/p970.pdf)*

    Key Takeaway: The 30% federal solar credit saves $7,500 on a typical $25,000 installation and can be carried forward if you can't use it all in one year.

    Solar credit rates by installation year

    Installation YearCredit PercentageExample: $25,000 System
    2022-203230%$7,500
    203326%$6,500
    203422%$5,500
    2035+0%$0 (expired)

    More Perspectives

    DF

    Diana Flores, Tax Credits & Amendments Specialist

    Best for families managing multiple tax credits and wanting to understand stacking

    How the solar credit works with other family credits


    Families often worry that claiming the solar credit will reduce their Child Tax Credit or Earned Income Credit. Good news: the Residential Clean Energy Credit doesn't affect refundable credits like the Child Tax Credit ($2,000 per qualifying child) or Additional Child Tax Credit.


    Here's how it works in practice. Let's say your family situation looks like this:

  • Federal income tax owed (before credits): $6,000
  • Child Tax Credit for two kids: $4,000
  • Solar credit from $20,000 system: $6,000

  • Step 1: Apply non-refundable credits first

    $6,000 tax owed - $6,000 solar credit = $0 tax owed


    Step 2: Apply refundable credits

    Since you now owe $0, the full $4,000 Child Tax Credit becomes a refund


    Result: You get a $4,000 refund plus you've eliminated your tax bill


    Timing strategy for families


    If you're planning solar installation, consider timing it when your tax liability is highest — typically when older children no longer qualify for the Child Tax Credit, or when income increases. This maximizes your ability to use the solar credit immediately rather than carrying it forward.


    Key takeaway: Solar credits don't reduce family tax credits like Child Tax Credit — they work together to maximize your tax savings and potential refunds.

    Key Takeaway: Solar credits stack with family credits like Child Tax Credit, potentially creating larger refunds while eliminating your tax bill.

    RK

    Robert Kim, Tax Return Analyst

    Best for retirees with lower tax liability who may need to plan credit usage carefully

    Solar credits for retirees with limited tax liability


    Retirees often have lower federal tax bills due to Social Security benefits being partially tax-free and lower retirement income. This affects how the solar credit works.


    Consider this typical retiree scenario:

  • Total income: $45,000 (Social Security + IRA withdrawals)
  • Taxable income after standard deduction: $15,000
  • Federal tax owed: ~$1,500
  • Solar system cost: $20,000
  • Potential solar credit: $6,000

  • The challenge: You can only use $1,500 of the $6,000 credit immediately. The remaining $4,500 carries forward indefinitely.


    Strategies for maximizing the credit


    Roth conversion timing: If you're planning Roth IRA conversions, coordinate them with your solar installation year to increase tax liability and use more credit immediately.


    Required distribution planning: For those 73+, consider slightly larger required minimum distributions in the installation year to create more tax liability.


    Multi-year benefit: Remember the carryforward has no expiration. Even at $1,500 per year, you'll fully utilize a $6,000 credit over 4 years.


    Key takeaway: Retirees can still benefit fully from solar credits through the unlimited carryforward provision, even with lower annual tax liability.

    Key Takeaway: Retirees with lower tax bills can still claim the full solar credit by carrying unused amounts forward with no expiration date.

    Sources

    solar tax creditresidential clean energy creditrenewable energyhome improvements

    Reviewed by Robert Kim, Tax Return Analyst on February 28, 2026

    This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.