Energy Tax Credit- Good on used stove purchase?

[KevinK]

I have a couple general questions on the Energy tax credit.
First, ...my apologies if this is the wrong forum. Second, ...I did check http://www.hpba.org/ and scanned through http://www.irs.gov/pub/irs-drop/n-09-53.pdf, ...however I wasn't able to find conclusive answers.
Obviously I will check with my accountant, but thought to ask here...

My questions:

1.) Is the Energy credit good on a (qualifying, ...ie. Jotul F 500 Oslo) used stove?
I obtained a receipt from the (private party) seller, along with Jotul's certificate claiming the stove's rating.

2.) Do the hearth and chimney materials qualify if I do the ("professional") install?
I assume 'my' labor will not count, but can the materials used be included when I am installing. (Not that this should matter, but I will add, I have worked with masonry for many years, even specifically with hearth installs as a part time job while in college. I am not claiming to be an expert, ...just that I have the capability to do the job.

3.) Can an individual apply for the credit, ...for BOTH 2009 and 2010 ?
(assuming they have qualifying expenses in each of those respective years)

Thanks in advance for any information,

Kevin

 

[Pagey]

I've seen at least one link which states "the original use must commence with the owner" - or something to that effect. That interpretation suggests, to me, that it means a "used" stove would not qualify, as its original use commenced with the prior owner. Your mileage may vary.

From: http://www.chimneysweeponline.com/taxcredit.htm

Q: What if I buy a qualified 75% efficiency stove second-hand? Can I take the credit?
A: No, the law specifies that the credit can only be applied to the purchase and installation of new stoves.

Q: Are you sure? I found the bill online at http://www.irs.gov/pub/irs-drop/n-09-53.pdf , and it doesn't say anything about new or used.
A: It helps to have a magnifying glass and a working knowledge of legalese, but it's there alright, in Part 3, Section 2 .05 (1):
"A taxpayer may claim a credit... only if each of the following requirements is satisfied:
(b) The original use of the item commences with the taxpayer."
If you buy a used stove, you're not the original user, and you can't claim the tax credit.

 

[KevinK]

...that pretty much says it, ...Thanks.