Windows Tax Credit

"Consumers who purchase and install specific products, such as energy-efficient windows, insulation, doors, roofs, and heating and cooling equipment in existing homes can receive a tax credit for 30% of the cost, up to $1,500, for improvements "placed in service" starting January 1,

Technically, one cannot take this type of tax credit for something he did not purchase. Now, if he gives you the money for the purchase and you document it, he can take the credit.