No, none of the residential tax credits are available to owners of rental properties. They are ONLY available for your "principal residence."
The one exception is if you have a second home that is rented part of the year, then you can claim the credit (only for the 4 products listed below) for the portion of time in which you occupy the residence:
· Geothermal Heat Pumps
· Solar Panels
· Solar Water Heater
· Small Wind Energy Systems
Section 25D(e)(7) reads: Allocation in certain cases. If less than 80% of the use of an item is for nonbusiness purposes, only that portion of the expenditures for such item which is properly allocable to use for nonbusiness purposes shall be taken into account. This means if you live in the home less than 80% of the year, then you can only take a percentage of the credit based on the amount of time you actually occupy the home. If you live in this home for 6 months out of the year, then you can take 50% of the 30% tax credit.