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U.S. Department of Energy Energy Efficiency and Renewable Energy

Energy Efficiency Tax Credits Available Through 2010

The products below were eligible for tax credits for energy efficiency in 2009 and 2010. To qualify for a tax credit, they must have been placed in service by December 31, 2010.

The tax credits for 2009 and 2010 are for 30% of the cost, up to a total credit of $1,500. Select "See Details" under each section below for more information on each product, or see the printable version.

Find out how to claim your tax credit.

Note that the $1,500 maximum limit is for all of the efficiency measures combined over the two-year 2009-2010 period; you could have purchased up to $5,000 worth of products over the two years and get 30% or $1,500 as a tax credit. If you got the full $1,500 tax credit in 2009, you are not eligible for a tax credit on these products in 2010.

The credits for products subject to the $1,500 limit are only available for primary existing residences and only through 2010. The maximum does not apply to geothermal heat pumps, solar energy systems, wind energy systems, and fuel cells, which have no upper limit and are available through 2016. See Products Eligible for Tax Credits Through 2016 for more information.

You can receive both the tax credit capped at $1,500 and the tax credit for products with no upper limit.

The credits are nonrefundable, that is, the credits are only available to the extent you have a tax liability. For 2010, the credits for home energy improvement products eligible through 2010 may be limited if you are subject to the Alternative Minimum Tax (AMT).

Products Eligible for Tax Credits Through 2010

Biomass Stoves

Photo of wood pellets stored in a wood pellet stove.

Credit: ©iStockphoto.com/JillKyle

Credit: 30% of cost, up to $1,500

When and Where:

  • 2009 and 2010 only
  • Existing primary residence

  • See details

    Product Requirements More Information
    Biomass stoves

    Thermal efficiency rating of at least 75% as measured using a lower heating value.

    Credit includes installation costs.

    Biomass stoves burn biomass fuel to heat a home or heat water. "Biomass fuel" includes agricultural crops and trees, wood and wood waste and residues (including wood pellets), plants (including aquatic plants), grasses, residues, and fibers.

    Learn more about:

HVAC

Photo of a hand pressing buttons on a programmable thermostat.

Credit: ©iStockphoto.com/Kameleon007

Credit: 30% of cost, up to $1,500

When and Where:

  • 2009 and 2010 only
  • Existing primary residence

  • See details

    Product Requirements More Information
    Central Air Conditioning

    Split Systems:
    EER >=13; SEER >= 16

    Package systems:
    EER >= 12; SEER >= 14

    Credit includes installation costs.

    Learn more about:

    You may need to replace both your heating and cooling systems to qualify for the tax credit. Learn why.

    Not all ENERGY STAR products qualify.
    Electric Heat Pumps

    Split Systems:
    HSPF >= 8.5; EER >= 12.5; SEER >= 15

    Package systems:
    HSPF >= 8; EER >= 12; SEER >= 14

    Credit includes installation costs.

    Learn more about:

    Not all ENERGY STAR products qualify.
    Furnaces and Boilers

    Natural Gas or Propane Furnace: AFUE >= 95
    Oil Furnace: AFUE >= 90
    Gas, Propane, or Oil Hot Water Boiler: AFUE >= 90

    Credit includes installation costs.

    Learn more about:

    Not all ENERGY STAR products qualify.
    Advanced Main Air Circulating Fan

    No more than 2% of furnace total energy use.

    If the fan is qualified but the furnace is not, you can get a 30% tax credit on the cost of the fan alone. Ask your contractor to break out the cost.

Insulation

Photo of a man applying weatherstripping to the edge of a door.

Credit: ©iStockphoto.com/DonNichols

Credit: 30% of cost, up to $1,500

When and Where:

  • 2009 and 2010 only
  • Existing primary residence

Roofing

Photo of a man working on a roof.

Credit: ©iStockphoto.com/Ju-Lee

Credit: 30% of cost, up to $1,500

When and Where:

  • 2009 and 2010 only
  • Existing primary residence

  • See details

    Product Requirements More Information
    Metal roofs, asphalt roofs

    All ENERGY STAR qualified metal and reflective asphalt shingles.

    Materials only; installation or labor costs are not eligible for the 30% tax credit.

    The credit is for "Any metal roof or asphalt roof installed on a dwelling unit, but only if such roof has appropriate pigmented coatings or cooling granules which are specifically and primarily designed to reduce the heat gain of such dwelling unit."

Water Heaters (non-solar)

Photo of a man working on a water heater.

Credit: ©iStockphoto.com/Andrew_Howe

Credit: 30% of cost, up to $1,500

When and Where:

  • 2009 and 2010 only
  • Existing primary residence

  • See details

    Product Requirements More Information
    Gas, Oil, Propane Water Heater

    Energy Factor >= 0.82 or a thermal efficiency of at least 90%.

    Credit includes installation costs.
    Electric Heat Pump Water Heater

    Energy Factor >= 2.0.

    Credit includes installation costs.

    Learn more about heat pump water heaters.
    All ENERGY STAR heat pump water heaters will qualify.

Windows, Doors, and Skylights

Photo of two windows on a house.

Credit: ©iStockphoto.com/Skyak

Credit: 30% of cost, up to $1,500

When and Where:

  • 2009 and 2010 only
  • Existing primary residence

  • See details

    Product Requirements More Information
    Exterior windows, doors, skylights

    Before June 1, 2009:
    Must meet ENERGY STAR criteria

    After June 1, 2009:
    U factor <= 0.30; SHGC <= 0.30
    (Not all ENERGY STAR products qualify.)

    Credit does not include installation and labor costs.

    Learn more about:

    ENERGY STAR labels can be used to document doors, windows, and skylights bought before June 1, 2009.
    Storm windows and doors

    U factor <= 0.30; SHGC <= 0.30
    (when combined with the exterior window or door over which it is installed)

    Credit does not include installation and labor costs.

    Learn more about:

    Storm windows and doors must meet the code established by the International Energy Conservation Code (IECC). Ask retailer or manufacturer for a manufacturer's certification statement.

Vehicle Tax Credits

Tax credits are also available for some vehicles (Select "See Details" for more information on each product, or see the printable version).

Vehicles

Photo of a hybrid electric vehicle.

Credit: ©iStockphoto.com

Credit: Varies, see below.

When:

  • See below; credits phased-out after certain number of vehicles are sold.

  • See details

    Product Requirements More Information
    Hybrids, battery-powered, plug-in electric, advanced lean burn, fuel cell, or alternative fuel vehicles

    Credit is 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. See Fueleconomy.gov for information about eligible vehicles.

    Use IRS Form 8910 for vehicles purchased for personal use. Use IRS Form 3800 for vehicles purchased for business.

    Also see credits for alternative fuel vehicle refueling property.
    Plug-in Electric Vehicles

    Credit: $2,500-$7,500, based on capacity of the battery system.

    The first 200,000 vehicles sold get the full tax credit before the credit begins phasing out. Use IRS Form 8936.

    See the IRS information on the Plug-in Electric Vehicle Credit.

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