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 non-business purposes, only that portion of the expenditures for such item which is properly allocable to use for non-business 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.