The tax credit for energy efficiency is available for improvements made to a home that you own and use as your "principal residence." This is the home where you live most of the time. A temporary absence due to special circumstances, such as illness, education, business, military service, or vacation will not change your principal residence.
The home must be in the United States. It can include a house, houseboat, mobile home, cooperative apartment, condominium, and a manufactured home.
The only products that are eligible for vacation or second homes for the tax credit are:
Improvements made to your principal residence would qualify but not the improvements made to the farm shop.
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