What are qualified energy efficiency improvements?
Energy efficiency improvements include the following:
Only improvements made to your main home located in the United States qualify. You also must be the original user of the qualified energy efficiency improvements and the components must be reasonably expected to remain in use for at least 5 years. Additionally, the materials used for improvements must be produced by a qualified manufacturer. Note that costs related to the construction of your main home don't qualify.
- Insulation material or air sealing material or systems to reduce heat loss or gain
- Exterior windows and skylights*
- Exterior doors*
- HVAC systems*
- Water heaters*
Only improvements made to your main home located in the United States qualify. You also must be the original user of the qualified energy efficiency improvements and the components must be reasonably expected to remain in use for at least 5 years. Additionally, the materials used for improvements must be produced by a qualified manufacturer. Note that costs related to the construction of your main home don't qualify.
