Massachusetts Residential Solar Income Tax Credit

About This Program

Massachusetts homeowners who install solar panels on their primary residence may claim a state income tax credit equal to 15% of the net installation cost, capped at $1,000. The credit is calculated after subtracting any upfront rebates. If the credit exceeds your tax liability, it carries forward for up to three years. Vacation homes and rental properties are not eligible.

15% of net system cost (after rebates), max $1,000. Filed on Schedule SC with MA state return. Carry forward up to 3 years. Primary residence only.

Key Details

• 15% of net solar installation cost, capped at $1,000
• Calculated after subtracting rebates (e.g., from Mass Save or utility)
• Claim on Schedule SC with your Massachusetts income tax return
• Unused credit carries forward up to 3 years
• Primary residence only — rentals and vacation homes not eligible

How to Apply

Deadline: Claim on annual state tax return; carry forward up to 3 years