Randy said:
I'd argue that one, because I bought one of those units and it was virgin brand new, never been installed.
So I was/am definitely the original user...
I'm not a tax expert either, so please consult your tax professional, but this is how I would interpret the instructions.
If you are the person putting the unit into service, then yes, you would be entitled to attempt to claim the deduction. If the unit was used, as is commonly interpreted, then no, you wouldn't, since it was already "in service," and I would say too it applies even if the person initially putting it into service didn't claim the credit. The problem with buying a previously owned, but never installed, unit is if that person attempted to claim the credit erroneously. If possible, in that situation maybe the seller could be asked if they tried to claim the credit, so there are no miscommunications with the IRS.
Also, you might note, that on Line 17 you'll have to calculate the despised Tentative Minimum Tax, which might be the way the Federal Government prevents you from taking the deduction anyway. It is outrageous that all these deductions have to have such complex hoops to jump through. But that's just my opinion.