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​Tax Credit

 

Federal Tax Credit Program for Qualifying Residential Indoor Comfort Systems

The products listed in the tables below may be "Qualified Energy Property" in Section 25C of the Internal Revenue Code (IRC). ***

*** IMPORTANT: Before filing for any tax credit with respect to these products, consumers should consult with a tax professional to determine the application of such credits to their particular situation.

Products or units must be installed in your principal residence and placed in service between January 1, 2011, and December 31, 2017.

Home Heating Equipment Containing an Advanced Main Air Circulating Fan

If home heating equipment containing an advanced main air circulating fan is used in a natural gas, propane, or oil furnace, is installed in the homeowner's primary residence and is placed in service between January 1, 2011 and December 31, 2017, then the homeowner may qualify for a non-refundable tax credit under Section 25C of the IRC for expenditures made for the advanced main air circulating fan up to $50, subject to an overall lifetime limitation on such credit of $500. Please click on the Tax Credit Certificate below for “Home Heating Equipment Containing an Advanced Main Air Circulating Fan” for additional information and to determine if your model qualifies.

Home Heating Equipment: Furnaces Rated 95% AFUE or Higher

Certain furnaces installed in the homeowner's principal residence and placed in service between January 1, 2011 and December 31, 2017, qualify for a nonrefundable tax credit under Section 25C of the IRC (up to $150, subject to an overall lifetime credit limitation of $500). The credit is for expenditures made for a natural gas, propane, or oil furnace or hot water boiler that achieves an annual fuel utilization efficiency rate of not less than 95%. Please click on the Tax Credit Certificate below for “Home Heating Equipment: Furnaces Rated 95% AFUE or Higher” for additional information and to determine if your model qualifies.

Home Air Conditioning and Heat Pump Split Systems

Certain air conditioners and heat pumps, when properly matched to achieve 16 SEER or higher and 13 EER or higher for air conditioners and to achieve 15 SEER or higher and 12.5 EER/ 8.5 HSPF or higher for heat pumps and placed in service in a principal residence between January 1, 2011, and December 31, 2017. When properly matched as a system with the correct indoor coil and/or furnace, these systems qualify for a nonrefundable tax credit under Section 25C of the IRC up to $300, subject to an overall lifetime credit limitation of $500. Please click on the Tax Credit Certificate below for “Home Air Conditioning and Heat Pump Split Systems” for additional information and to determine if your model qualifies.

Home Cooling and Heating Equipment: Packaged Units

If installed in the homeowner's principal residence and placed in service between January 1, 2011 and December 31, 2017, certain home cooling and heating packaged units qualify for a nonrefundable tax credit under Section 25C of the IRC (up to $300, subject to an overall lifetime credit limitation of $500). The packaged unit must achieve the following efficiencies:


  • Packaged Air Conditioners: a cooling efficiency of 14 SEER and 12 EER.
  • Packaged Heat Pumps: a cooling efficiency of 14 SEER, 12 EER, and a heating efficiency of 8.0 HSPF.

Please click on the Tax Credit Certificate below for "Home Cooling and Heating Equipment: Packaged Units" for additional information and to determine if your model qualifies.


  Home Heating Equipment Containing an Advanced Main Air Circulating Fan  Tax Credit Certificate
  Home Heating Equipment: Furnaces Rated 95% AFUE or Higher  Tax Credit Certificate
  Home Air Conditioning and Heat Pump Split Systems  Tax Credit Certificate
  Home Cooling and Heating Equipment: Packaged Units  Tax Credit Certificate



The make, model number, and other suitable identifiers of the Qualified Energy Property can be found on the Air-Conditioning, Heating, & Refrigeration Institute (AHRI) directory (www.ahridirectory.org).

An AHRI certificate may be required to ensure a properly matched system and verify tax credit status.

Contact your installing contractor for more information.

This information is provided for discussion purposes only and is provided as a generic guideline. This information does not represent tax advice. Contact your local tax professional to determine how these credits may apply to your circumstances and visit www.energy.gov/taxbreaks for more information.