SUMMARY OF TAX CREDITS FOR HOMEOWNERS
Product Category Product Type Tax Credit Specification Tax Credit Notes
Windows & Doors Exterior Windows and Skylights U factor <= 0.30
SHGC <= 0.30 30% of cost, up to $1,500 note 2 Not all ENERGY STAR labeled windows and skylights qualify for tax
credit.
More information
Storm Windows Meets IECC1 in combination with the exterior window over which it is installed, for the applicable
climate zone 30% of cost, up to $1,500 note 2 Manufacturer Certification Statement 3 will 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.
Exterior Doors U factor <= 0.30
SHGC <= 0.30 30% of cost, up to $1,500 note 2 Not all ENERGY STAR doors will qualify.
More information
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 30% of cost, up to $1,500 note 2
Roofing Metal Roofs,
Asphalt Roofs ENERGY STAR qualified 30% of cost, up to $1,500 2 All ENERGY STAR metal and asphalt roofs
qualify for the tax credit.
Must be expected to last 5 years OR have a 2 year warranty.
Insulation Insulation Meets 2009 IECC & Amendments 30% of cost, up to $1,500 note 2 For insulation to qualify, its
primary purpose must be to insulate (example: insulated siding does not qualify).
Must be expected to last 5 years OR have a 2 year warranty
HVAC Central A/C Split Systems:
EER >=13
SEER >= 16
Package systems:
EER >= 12
SEER >= 14 30% of cost, up to $1,500 note 2 For a list of qualified products, go to the Consortium for
Energy Efficiency product directory , click on Air Conditioners, then in the “CEE Tier” enter “Residential
Advanced Tier 3” for CAC Split Systems, and "Residential Tier 2" for CAC Package Systems and ASHPs.
Note — not all ENERGY STAR products will qualify for the tax credit. View ENERGY STAR criteria.
Air Source Heat Pumps Split Systems:
HSPF >= 8.5
EER >= 12.5
SEER >= 15
Package systems:
HSPF >= 8
EER >= 12
SEER >= 14 30% of cost, up to $1,500 note 2
Natural Gas or Propane Furnace AFUE >= 95
30% of cost, up to $1,500 note 2 For a list of qualifying products go to the Gas Appliance Manufacturing
Association
Not all ENERGY STAR products will qualify for the tax credit. View ENERGY STAR criteria for furnaces,
boilers.
Oil Furnace AFUE >= 90
30% of cost, up to $1,500 note 2
Gas, Propane, or Oil Hot Water Boiler AFUE >= 90
30% of cost, up to $1,500 note 2
Advanced Main Air Circulating Fan No more than 2% of furnace total energy use. Read this FAQ if the fan
qualifies, but the furnace does not. 30% of cost, up to $1,500 note 2
Water Heaters Gas, Oil, Propane Water Heater Energy Factor >= 0.82
or a thermal efficiency of at least 90%. 30% of cost, up to $1,500 note 2 All ENERGY STAR gas tankless
water heaters will qualify.
There are currently no ENERGY STAR qualified gas storage tank or gas condensing water heaters that qualify.
View ENERGY STAR criteria for water heaters.
For a partial list of qualifying products go to the Air Conditioning, Heating, and refrigeration Institute (AHRI)
Electric Heat Pump Water Heater Same criteria as ENERGY STAR: Energy Factor >= 2.0 30% of cost, up to $1,500
note 2 All ENERGY STAR electric heat pump water heaters qualify for the tax credit.
Biomass Stove Biomass Stove Stove which burns biomass fuel5 to heat a home or heat water.
Thermal efficiency rating of at least 75% as measured using a lower heating value.
30% of cost, up to $1,500 note 2
Geo-Thermal Heat Pump 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 All ENERGY STAR geo-thermal heat pumps qualify for the tax credit.
Use IRS Form 5695
Must be “placed into service” before December 31, 2016.
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 All ENERGY STAR solar water heaters qualify for the tax credit.
Use IRS Form 5695
Must be placed in service before December 31, 2016.
Photovoltaic Systems Photovoltaic systems must provide electricity for the residence, and must meet applicable fire
and electrical code requirement. 30% of cost Use IRS Form 5695
Must be placed in service before December 31, 2016.
Small Wind Energy Systems Residential Small Wind Energy Systems 30% of cost Use IRS Form 5695
Must be placed in service before December 31, 2016.
Fuel Cells Residential Fuel Cell and microturbine system Efficiency of at least 30% and must have a capacity of at
least 0.5 kW.
30% of the cost, up to $500 per .5 kW of power capacity Use IRS Form 5695
Must be placed in service before December 31, 2016.
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.
Notes:
1 Either the 2001 Supplement of the 2000 International Energy Conservation Code or the 2004 Supplement of the
2003 International Energy Conservation Code.
2 Subject to a $1,500 maximum per homeowner for all improvements combined.
3 A Manufacturer’s Certification is a signed statement from the manufacturer certifying that the product or
component qualifies for the tax credit. The IRS encourages manufacturers to provide these Certifications on their
website to facilitate identification of qualified products. Taxpayers must keep a copy of the certification statement for
their records, but do not have to submit a copy with their tax return.
4Additional information on exterior window features may be viewed at Anatomy of an Energy Efficient Window.
5Biomass Fuel means any plant-derived fuel available on a renewable or recurring basis, including agricultural crops
and trees, wood and wood waste and residues (including wood pellets), plants (including aquatic plants), grasses,
residues, and fibers.
The IRS defines “placed in service” as when the property is ready and available for use.
Below is the page from the governments website pertaining to the new tax credits for Heating
and Air conditioning (credits are in bold.) Click on the link below to goto the US Government
website for complete details of all available rebates. For more information call us
Alpha Environmental (864) 878 6572