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Tax Credits

Residential Energy Credit Explained

Energy Tax Team
August 11, 2023

It is unsurprising to most people that non-renewable energy sources can only support our residential, commercial, and industrial power needs for a limited time. The Residential Energy Credit helps homeowners offset the costs of installing renewable energy systems and energy-efficient improvements.

Types of Residential Energy Credits

There are two main categories of residential energy credits:

  • Residential Clean Energy Credit: For renewable energy systems (solar, wind, geothermal)
  • Energy Efficient Home Improvement Credit: For qualifying energy-efficient improvements

Residential Clean Energy Credit

This credit covers renewable energy systems installed in your primary or secondary residence:

  • Solar electric panels and solar water heating systems
  • Wind turbines
  • Geothermal heat pumps
  • Fuel cells powered by renewable resources
  • Battery storage systems (when installed with qualifying solar panels)

Credit Percentages and Timeline

The Residential Clean Energy Credit rates are:

  • 30% for systems installed 2022-2032
  • 26% for systems installed in 2033
  • 22% for systems installed in 2034
  • Credit expires after 2034 (unless extended by Congress)

Energy Efficient Home Improvement Credit

This credit covers various energy-efficient improvements with specific limits:

  • Heat pumps, central air conditioning, and water heaters
  • Furnaces and hot water boilers
  • Biomass stoves and boilers
  • Insulation and air sealing materials
  • Windows, doors, and skylights
  • Home energy audits

Credit Limitations

Important limitations to be aware of:

  • Energy Efficient Home Improvement Credit capped at $1,200 annually
  • Specific limits for different types of improvements
  • Credits are non-refundable but can be carried forward
  • Must be your primary or secondary residence
  • Original use requirement for most equipment

Required Documentation

Keep detailed records including:

  • Receipts and invoices for all equipment and installation costs
  • Manufacturer certification statements
  • Energy efficiency ratings and specifications
  • Installation dates and contractor information

Need Help with Energy Credits?

Maximizing residential energy credits requires understanding complex qualification requirements. Our tax professionals can help ensure you claim all eligible credits.

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