| Product Category | Product Type | Tax Credit Specification | Tax Credit | Notes |
|---|
| Windows & Doors | Exterior Windows and Skylights | ENERGY STAR qualified OR meets IECC1 | 10% of cost, up to $2002 for all windows, skylights and storm windows | All ENERGY STAR labeled windows and skylights qualify for tax credit.Learn more about ENERGY STAR qualified windows and skylights. - Installation costs are not included.
- For tax purposes, save your receipt and either the ENERGY STAR label from all your new windows OR the Manufacturer's Certification Statement.
- Must be “placed into service” between Jan. 1–Dec. 31, 2009.
- Use IRS Tax Form 5695 (version 2009). This form should be available in late 2009 or early 2010.
|
| Storm Windows | Meets IECC1 in combination with the exterior window over which it is installed, for the applicable climate zone | 10% of cost, up to $2002 for all windows, skylights and storm windows | Manufacturer Certification Statement3will list classes of exterior window (single pane, clear glass, double pane, low-E coating, etc.)4 that a product may be combined with to be eligible in specific climate zones. - Installation costs are not included.
- Manufacturer's Certification Statement3 required.
- For tax purposes, save your receipt and the Manufacturer's Certification Statement.
- Must be “placed into service” between Jan. 1–Dec. 31, 2009.
- Use IRS Tax Form 5695 (version 2009). This form should be available in late 2009 or early 2010.
|
| Exterior Doors | Meets IECC1 | 10% of cost, up to $5002 | ENERGY STAR doors will almost always qualify, except for certain parts of California4. Learn more aboutENERGY STAR qualified doors. - Installation costs are not included.
- Manufacturer's Certification Statement3 required.
- For tax purposes, save your receipt and the Manufacturer's Certification Statement.
- Must be “placed into service” between Jan. 1–Dec. 31, 2009.
- Use IRS Tax Form 5695 (version 2009). This form should be available in late 2009 or early 2010.
|
| Storm Doors | In combination with a wood door assigned a default U-factor by the IECC1, and does not exceed the default U-factor requirement assigned to such combination by the IECC | 10% of cost, up to $5002 | Eligibility will be confirmed by manufacturer and documented in the Manufacturer Certification Statement3 - Installation costs are not included.
- Manufacturer's Certification Statement3 required.
- For tax purposes, save your receipt and the Manufacturer's Certification Statement.
- Must be “placed into service” between Jan. 1–Dec. 31, 2009.
- Use IRS Tax Form 5695 (version 2009). This form should be available in late 2009 or early 2010.
|
| Roofing | Metal Roofs, Asphalt Roofs | ENERGY STAR qualified | 10% of cost, up to $5002 | All ENERGY STAR labeled metal roofs qualify for the tax credit. - Must be expected to last 5 years OR have a 2 year warranty.
- Installation costs are not included.
- Manufacturer's Certification Statement3 required.
- For tax purposes, save your receipt and the Manufacturer's Certification Statement.
- Must be “placed into service” between Jan. 1–Dec. 31, 2009.
- Use IRS Tax Form 5695 (version 2009). This form should be available in late 2009 or early 2010.
|
| Insulation | Insulation | Meets 2000 IECC & Amendments | 10% of cost, up to $5002 | - For insulation to qualify, its primary purpose must be to insulate. (example: vapor retarders are covered, siding does not qualify).
- Must be expected to last 5 years OR have a 2 year warranty
- Installation costs are not included.
- Manufacturer's Certification Statement3 required.
- For tax purposes, save your receipt and the Manufacturer's Certification Statement.
- Must be “placed into service” between Jan. 1–Dec. 31, 2009.
- Use IRS Tax Form 5695 (version 2009). This form should be available in late 2009 or early 2010.
|
| HVAC | Central A/C | Split Systems: EER >=12.5 SEER >= 15
Package systems: EER >= 12 SEER >= 14 | $3002 | For a list of qualified products, go to the Consortium for Energy Efficiency product directory , click on the Air Conditioners and in the “CEE Tier” enter “Residential Tier 2.” Note — not all ENERGY STAR products will qualify for the tax credit. ENERGY STAR specification: Split Systems: EER >= 11.5 & SEER >= 14 Package systems: EER >= 11 & SEER >= 14 - Manufacturer's Certification Statement3 required.
- For tax purposes, save your receipt and the Manufacturer's Certification Statement.
- Must be “placed into service” between Jan. 1–Dec. 31, 2009.
- Use IRS Tax Form 5695 (version 2009). This form should be available in late 2009 or early 2010.
|
| Air Source Heat Pumps | HSPF >= 9 EER >= 13 SEER >= 15 | $300² | Note — not all ENERGY STAR products will qualify for the tax credit. ENERGY STAR specification: Split systems: HSPF >= 8.2 & EER >= 11.5 & SEER >= 14 Package systems: HSPF >= 8 & EER >= 11 & SEER >= 14 - Manufacturer’s Certification Statement³ required.
- For tax purposes, save your receipt and the Manufacturer's Certification Statement.
- Must be “placed into service” between Jan. 1–Dec. 31, 2009.
- Use IRS Tax Form 5695 (version 2009). This form should be available in late 2009 or early 2010.
|
| Geo-Thermal Heat Pump | Same criteria as ENERGY STAR: Closed Loop: EER >= 14.1 COP >= 3.3
Open Loop: EER >= 16.2 COP >= 3.6
Direct Expansion: EER >= 15 COP >= 3.5 | 30% of the cost, up to $2,000. | All ENERGY STAR labeled geo-thermal heat pumps qualify for the tax credit.
|
| Gas, Oil, Propane Furnace or Hot Water Boiler | Furnaces: AFUE >= 95
Boiler: AFUE >= 95 | $1502 | For a list of qualifying products go to the Gas Appliance Manufacturing Association  Note — not all ENERGY STAR products will qualify for the tax credit. ENERGY STAR specification: Furances: AFUE >= 90 Boilers: AFUE >= 85 - Manufacturer's Certification Statement3 required.
- For tax purposes, save your receipt and the Manufacturer’s Certification Statement.
- Must be “placed into service” between Jan. 1–Dec. 31, 2009.
- Use IRS Tax Form 5695 (version 2009). This form should be available in late 2009 or early 2010.
|
| Advanced Main Air Circulating Fan | No more than 2% of furnace total energy use | $502 | For a partial list of qualifying products go to the Gas Appliance Manufacturing Association  - Manufacturer's Certification Statement3 required.
- For tax purposes, save your receipt and the Manufacturer's Certification Statement.
- Must be “placed into service” between Jan. 1–Dec. 31, 2009.
- Use IRS Tax Form 5695 (version 2009). This form should be available in late 2009 or early 2010.
|
| Water Heaters | Gas, Oil, Propane Water Heater | Energy Factor >= 0.80 or a thermal efficiency of at least 90%. | $3002 | Note: ENERGY STAR qualified high-efficiency gas storage water heaters will not qualify for the tax credit. All ENERGY STAR qualified whole-home gas tankless and gas condensing models will qualify. ENERGY STAR criteria: Whole-Home Tankless: Energy Factor >= 0.82 Gas Condensing: Energy Factor >= 0.8 For a partial list of qualifying products go to the Gas Appliance Manufacturing Association  - Manufacturer's Certification Statement3 required.
- For tax purposes, save your receipt and the Manufacturer’s Certification Statement.
- Must be “placed into service” between Jan. 1–Dec. 31, 2009.
- Use IRS Tax Form 5695 (version 2009). This form should be available in late 2009 or early 2010.
|
| Electric Heat Pump Water Heater | Same criteria as ENERGY STAR: Energy Factor >= 2.0 | $3002 | All ENERGY STAR qualified electric heat pump water heaters qualify for the tax credit. - Manufacturer's Certification Statement3 required.
- For tax purposes, save your receipt and the Manufacturer's Certification Statement.
- Must be “placed into service” between Jan. 1–Dec. 31, 2009.
- Use IRS Tax Form 5695 (version 2009). This form should be available in late 2009 or early 2010.
|
| Biomass Stove | Biomass Stove | Stove which burns biomass fuel5 to heat a home or heat water. Thermal efficiency rating of at least 75%. | $300 | - Manufacturer’s Certification Statement3 required.
- For tax purposes, save your receipt and the Manufacturer's Certification Statement.
- Must be “placed into service” between Jan. 1–Dec. 31, 2009.
- Use IRS Tax Form 5695 (version 2009). This form should be available in late 2009 or early 2010.
|
| Cars | Hybrid gasoline-electric, diesel, battery-electric, alternative fuel, and fuel cell vehicles | | Based on a formula determined by vehicle weight, technology, and fuel economy compared to base year models | There is a 60,000 vehicle limit per manufacturer before a phase-out period begins. Toyota and Honda have already been phased out. Credit is still available for Ford, GM and Nissan. For more information visit:Fueleconomy.gov  - Use IRS Form 8910
for hybrid vehicles purchased for personal use.
- Use IRS Form 3800
for hybrid vehicles purchased for business purposes.
|
| Plug-in hybrid electric vehicles | | $2,500–$7,500 | The first 250,000 vehicles sold get the full tax credit (then it phases out like the hybrid vehicle tax credits). Effective January 1, 2009. |
| Solar Energy Systems | Solar Water Heating | - At least half of the energy generated by the “qualifying property” must come from the sun. Homeowners may only claim spending on the solar water heating system property, not the entire water heating system of the household.
- The credit is not available for expenses for swimming pools or hot tubs.
- The water must be used in the dwelling.
- The system must be certified by the Solar Rating and Certification Corporation (SRCC).
| 30% of cost, up to $2,000 |
|
| Photovoltaic Systems | Photovoltaic systems must provide electricity for the residence, and must meet applicable fire and electrical code requirement. | 30% of cost, up to $2,000. After January 1, 2009 the $2,000 cap no longer applies. |
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| Small Wind Energy Systems | Small Wind Energy Systems | | 30% of the cost, up to $500 per half kW of capacity (not to exceed $4,000) | |
| Fuel Cells | Fuel Cells | Efficiency of at least 30% and must have a capacity of at least 0.5 kW. | 30% of the cost, up to $1500 per half kW of power capacity | - Must be placed in service before December 31, 2016.
- Use IRS Tax Form 5695 (version 2009). This form should be available in late 2009 or early 2010.
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