<div dir="auto">The last I heard, the residential tax credit could only be rolled forward 1 year - so spread out over 2 years. But I&#39;m not an accountant, so if anyone authoritative knows differently, I&#39;d love to but corrected.<br>Howie<br><div data-smartmail="gmail_signature">Howie Michaelson<br>Sun Catcher<br>NABCEP Certified Solar PV Installer\u2122<br>Solar Electric &amp; Heat Pumps Systems Sales &amp; Service<br>802-272-0004</div></div><br><div class="gmail_quote"><div dir="ltr" class="gmail_attr">On Tue, Mar 16, 2021, 10:39 AM Christopher Warfel &lt;<a href="mailto:cwarfel@entech-engineering.com">cwarfel@entech-engineering.com</a>&gt; wrote:<br></div><blockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:1px #ccc solid;padding-left:1ex">
  
    
  
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    <p>The credit does not need to be taken in one year. It can be
      spaced out over successive years.  Chris<br>
    </p>
    <div>On 3/15/2021 3:55 PM,
      <a href="mailto:drake.chamberlin@redwoodalliance.org" target="_blank" rel="noreferrer">drake.chamberlin@redwoodalliance.org</a> wrote:<br>
    </div>
    <blockquote type="cite">
      <br>
      Hello Wrenches,
      <br>
      <br>
      A client would like to have an 11 kW residential system installed.
      He would like to utilize the federal tax credit, but is retired
      and doesn\u2019t have sufficient income to benefit.
      <br>
      <br>
      His son would finance most of the system if he could get the
      credit. His son is grown and lives out of state. Is there a good
      way to accomplish this? Should they set up a PPA?
      <br>
      <br>
      Thanks,
      <br>
      <br>
      Drake
      <br>
      <br>
      Drake Chamberlin
      <br>
      Athens Electric LLC
      <br>
      Ohio Electrical Contractor\u2019s License 44810
      <br>
      CO Master Electrician\u2019s License 4526
      <br>
      NABCEP Certified PV Installation Professional
      <br>
      <a href="http://athens-electric.com" target="_blank" rel="noreferrer">athens-electric.com</a>
      <br>
      <br>
    </blockquote>
    <div>-- <br>
      
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                <font face="PMingLiU-ExtB">                            
                              Christopher Warfel</font><br>
                <font face="PMingLiU-ExtB">                     ENTECH
                  Engineering, Inc.</font><br>
                <font face="PMingLiU-ExtB">PO Box 871, Block Island, RI
                  02807</font><br>
                <font face="PMingLiU-ExtB">                           
                                                  401-466-8978</font><br>
                <font face="PMingLiU-ExtB"><a href="http://entech-engineering.com" target="_blank" rel="noreferrer"><img src="cid:part1.65BAC81C.91A71933@entech-engineering.com" alt="" width="274" height="121" border="0"></a><br>
                </font><br>
                <br>
              </div>
            </div>
          </div>
        </div>
      </div>
    </div>
  </div>

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