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.
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.