No. Only an advanced main air circulating fan can qualify. This is an efficient fan, or blower motor which blows the air that your furnace heats up through the duct system. The fan must use no more than 2% of your furnace’s total energy and the credit is limited to $50. The U.S. Department of Energy has a list of items eligible for the credit. Be sure to note that there are different rules for 2022 versus 2023 and beyond.
An unincorporated business or income-producing entity organized by two or more persons. A partnership is not subject to tax but passes through to the partners all income, deductions, and credits, according to the terms of the partnership agreement.