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Solar Tax Credit

Who qualifies for the 30% residential clean energy credit, what expenses count, and how carryforward works.

By USSolar.shop Editorial TeamReviewed by USSolar.shop Editorial TeamUpdated August 20266 min read

The federal credit is worth 30% of your total installed cost with no cap. Understanding how it is applied changes what you can afford.

Nonrefundable, not worthless

The credit offsets federal tax you owe. If your liability is smaller than the credit, the remainder carries forward to future tax years rather than disappearing. That matters for retirees and low-liability households, who should model the credit over several years.

What counts toward the basis

Panels, inverters, racking, storage of 3 kWh or more, labor, wiring, permits, and inspection fees. Structural roofing generally does not.

Timing

Claim it for the tax year the system was placed in service, meaning the year of final inspection and permission to operate, not the year you signed.

Frequently asked questions

Sources

  1. NREL — Solar research and PVWatts
  2. U.S. EIA — Electric Power Monthly
  3. Public Utility Commission of Texas