Transcript for:
Solar Panel Tax Credit Lecture Notes

What's up everybody? My name is Ryan, I'm a CPA,  and today I want to talk about the solar panel tax   credit. The federal tax credit. Now there's some  states in the US that have their own state tax   credits, I'm not going to go over that today. I'm  just going to talk about the federal side of it.   And also I'm only going to be talking about the  residential solar tax credit because there's some   different credits for businesses and commercial  use. All right so in this video we're going to   talk about what the solar panel tax credit is,  how to calculate it, things to look out for,   and and you know, just overall you know  high level information for you. Hopefully   you'll find it useful. So what is it? It's a tax  credit that the IRS is, has created or you know,   Congress has created to incentivize people to  you know, lean more towards renewable energy.   And you know, there's lots of debates between  EVs and gas vehicles. But you know solar credit,   there is definitely like some legitimacy there  because you're just taking energy from the sun,   you're using it to power your house, etc.  etc. It's renewable and so the IRS wants   to incentivize taxpayers to possibly install  these on their roof to cut down on energy usage,   and you know, coal burning, nuclear energy,  all the other ways you get electricity, this   is one way to kind of offset that. Now since tax  credits are a reduction of tax liability that's,   it's, the IRS sees it as an incentive to kind of  offset the costs of the solar pipe, of the solar   panels. Because as you know, solar panels can  be pretty dang expensive right. So that's why   they're incentivizing taxpayers with this tax  credit. Which leads me to my next point which   is the differences between a tax credit and a tax  deduction. You know as a lay person I'm sure you   hear those two terms get thrown around a lot you  know. And tax deductions are you know, generally   more common, there's more available deductions  than there are credits, and that's just a fact.   But what are the differences there? So let's  start with a tax deduction. A tax deduction is in,   on a personal sense, it's a way for you to reduce  your taxable income. These include things like you   know, your itemized deductions, so when you donate  to charity, when you deduct your mortgage interest   or property tax, these are called tax deductions.  So they reduce your taxable income. And after your   taxable income is reduced then you calculate the  tax on your lowered taxable income all right. So   as an example here let's say you had a $10,000 tax  deduction from your mortgage interest deduction,   so that reduces your net income by $10,000. And  then let's pretend you're in the 20% marginal tax   bracket (I'm just making this up), that means your  net tax benefit federally is $10,000 times 20%,   so $2,000. So the $10,000 deduction gets you a  $2,000 tax benefit. Now where the credit beats   the deduction is the credit doesn't reduce your  taxable income, it reduces your tax liability.   So let's say you had the same situation except  you calculate your tax liability after you know,   you calculate your AGI, your adjusted gross  income. And let's say your tax liability is   $10,000 that you have to pay to the IRS okay. A  tax credit reduces your tax liability directly   so if you had a $10,000 tax credit now your tax  liability is zero so you don't owe anything to   the IRS. So dollar for dollar tax credits are much  more beneficial than tax deductions. Knowing that,   let's get into you know, how to calculate the  solar tax credit and the things we need to look   out for. So solar tax credits are incentives for  when you install solar PV systems. You've got to   look at what PV is I just read it and I don't  remember what it stands for. But just know that   it's the, the panels that you install on your roof  okay, and the the costs to install those panels,   and relative related storage units can  be used to calculate the tax credit. So   the those qualifying expenses include the  actual costs of the solar cells, the labor,   and contract labor needed to actually install them  on your roof. You know, the parts, the wiring,   and even the storage unit to store energy is all  added up as your total qualifying expense okay. So   once you get to your total qualifying expense,  you multiply that number by 30%, and that is   your net solar tax credit amount. So if you had a  $60,000 solar system all in, you know installation   and everything, multiply that by 30%, your solar  tax credit is $18,000 okay. And so which year,   which tax year can you take this credit in?  It's, it happens when in the year that your solar   panels have completed installation and are up and  running. That's when you can take, that's the tax   year that you can take the credit. Also one thing  to keep in mind, you can take the credit even if   you don't pay any money down on it. You know, you  can finance the entire thing and be making these   small monthly payments and still take the full tax  credit. Now I'm going to end this video with you   know, common things to look out for, especially  from solar panel salesmen. Because you know,   just like car, some car salesmen, solar panel  salesmen will say you know, whatever they need   to to make sure you buy the solar panels. And  a lot of times they give "tax advice" when they   shouldn't, when they have no business giving tax  advice. And they sometimes will over embellish   on the benefits of the credit. Because to be  honest, the tax credit will benefit many people   but not everybody okay. And I'll tell you why in a  second. But the solar people they don't know that,   they just tell you you're going to get this tax  benefit like a broad, painted with a broad brush,   tell everybody they're going to get a tax  benefit when that's simply not true. So   watch out for solar panel guys and sales people  over embellishing on credits, over embellishing   on benefits. And always check with the tax  professional after you talk to somebody, or   are interested in buying solar panels to make sure  it actually benefits you. I've heard of some solar   companies even requiring that you sign over the  credit to them and they'll you know, reduce, maybe   they'll reduce the cost of of the installation  or whatever. But I've heard that happening. I'm   not sure how that's legal but it happens. Why  are, why is the solar panel credit beneficial   for some people and not others? Well this credit  is considered a non-refundable credit, that means   if you don't have any income, and you don't owe  any taxes, and you don't have any tax liability,   you don't actually get like a "refund". You know  because you get a, because you have this big tax   credit from buying a solar panel, if you don't  have any income or tax liability that that credit   will actually carry forward to the following  year. You know, keep carrying forward until   you have income and liability for it to offset. A  non-refundable tax credit means if you don't have   any tax liability, and you have a big tax credit,  you don't just get cash from the IRS okay. You   need to have some income and some liability. So  as you can see here, if you're like somebody who's   retired, who has very minimal income, or living  on Social Security, and you don't have any taxable   income, and you buy solar panels, sure you'll  get the tax credit, but you won't see any benefit   from it immediately. The only way you'll see a  benefit from it is if you start maybe selling   off some of your investments or getting a job  where you have earned income and you have taxes   to pay. Then you'll see the benefit. But if you're  retired, or you don't have any any type of income,   you will not see any immediate benefit. So  definitely look out for that. All right, that's   all I've got for today. Thanks so much. Hope  you enjoyed it. Smash the like button. Hit the   Subscribe button if you're new here, I'd greatly  appreciate it, and I'll see you all next time. [Music]