No, he did not install a generating facility in his backyard, but he seems to think he qualifies for 2 bonus credits.  The first is an additional 10% for domestic content and the other 10% for the geographic location of his solar panels.  We believe he only qualifies for the 30% credit, but want to make sure we're not missing something.  We believe only solar panels installed on business property qualify for the additional credits.  And he installed the solar panels himself for personal use only.

Can you reference any code sections or any official guidance on this?

We know this won't be the last client to have installed solar panels and want to make sure we are prepared moving forward.