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@pm-zz wrote:

 

on Main residence -  

Does the individual homeowner qualify for the credit under the "Commence Construction" under the 5% safe harbor given that major project cost were incurred and paid in 2020 -

Or since it's for a residential project, in order to qualify for the ITC 

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The solar credit for a main residence (§25D) is not the ITC (§48 and §38) which is for businesses (and rentals).  So Notice 2020-41 about the "Commence Construction" does not seem to apply.

I agree, the residential credit (§25D) is based on the "placed in service" date, meaning it is ready and available to be making power for the household.