I Agree: The Answer is No

[Bill Exeter]

The requirement is that the taxpayer taking the credit must own and live in the property as his/her primary residence. The LLC that you refer to defaults to partnership treatment since there are multiple members, so the taxpayer that wants the credit is not the owner, the partnership is. It might be possible to carve the one owner out so that he/she is a tenant-in-common owner with the partnership under a tenant-in-common agreement, but I would want them to be on title for at least two years to play it safe.