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Thank you for the feedback. I would argue the completed installation date is the date everything has been approved and turned on. In addition in my professional opinion I would not advise someone to take the credit until the date everything has been turned on, in the event you run into road blocks. I would rather see you wait claim the credit when it is a known than have to deal with potentially paying it back. In reality the likelihood you run into this is slim unless you install your system close to the end of the year and you have this overlap. The one thing I would agree on is if your system was installed fully and just needed to be turned on pending utility, and at the time of filing your taxes the system is turned on, client agreed to take credit in current year instead of waiting. Like anything tax law is not black and white, what I provide is my professional opinion, but 100% appreciate your feedback with references.

@@BrokeCPADad You're not reading the law carefully and here's the question that shows your logic doesn't make sense: If "when the original installation of the item is completed" means "the date everything has been approved and turned on," then what does "placed in service" (26 USC Section 25D(g)) mean? Remember that under well-established statutory interpretation, those two terms CANNOT mean the same thing since they appear in the same statute. The truth is that the most reasonable way to interpret the tax credit law is that: (1) "when the original installation of the item is completed" in 26 USC Section 25D(e)(8)(A) means "when the installer is done," and (2) "placed in service" in 26 USC Section 25D(g) means "the date everything has been approved and turned on". That's the easiest thing to argue and that's what makes the most sense. But if you can give a definition of "placed in service" that makes sense, I'd love to hear it.