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So after a few supply chain delays, I was finally able to get my solar installed at the beginning of December. Now that the city has finished their inspection, I am awaiting the utilities permission to operate sign-off and to drop off a meter.

I am now running close enough to the end of the year, I was hoping to claim the ITC credit for this year. Given I've already finished all the forms/financial aspects of the system, the system is really "done" except for the utility's new meter.

Can I still claim the credit for 2021? Or am I going to have to wait another year to claim it if they install the meter after the new year?

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The guidance is this:

The system must be placed in service during the tax year and generate electricity for a home located in the United States. There is no bright-line test from the IRS on what constitutes “placed in service,” but the IRS has equated it with completed installation.

I don't know if the meter is included in "completed installation" or not, but I'd argue that without the meter it is not yet placed in service.

The phaseout of this credit starts next year, so if you get the credit for TY 2022 it's still going to be the same 26%.

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