John Ackerly
Burning Hunk
Yes, that's right, it has to be primary residence. That was true for the 2011 credit and still true for the 2012 and 2013 credits. If you take the credit for a boiler and you are renting half of your primary residence, then you only get to take half the credit too. Here is an updated link: http://www.energystar.gov/index.cfm?c=tax_credits.tx_index.
