<prompt> Human: Thanks!  <response>: The energy credit is only for someones principal residence, so the people saying that the flipper already took the credit are wrong. I do think its a bit strange that he gave you the original? receipts though. Youd think he would want to take the deduction against his gain at the very least.Anyway, it appears to be possible to take the credit if you have a new house constructed. Thats not quite your situation, but its not that far off either. I would suggest reading through the instructions very carefully. 