Taxpayer installs solar panels on a rental property and allowed to take a credit under code section 48.  Credit then is limited under the passive actively credit rules.  Taxpayer moves into the property as principal residence.  She can only take the carryover unallowed credits if a) she sells the property or b) re-rents the property in the future and has income from it, correct? However , I remember reading something in about recapture of any credit at time of conversion to principal residence....