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TAX CREDIT DETAILS FOR WINDOWS

 

 

An exterior window or door (other than a storm window or storm door) is considered an “Eligible Building Envelope Component” when it meets or exceeds the prescriptive criteria established by the IECC for the climate zone in which the window or door is installed.

A taxpayer may treat an exterior window that bears an ENERGY STAR® label and is installed in the region identified on the label as an Eligible Building Envelope Component and may rely on such ENERGY STAR® label, rather than on a manufacturer’s certification statement, in claiming the § 25C credit.

 

The credit amount established by § 25C of the Internal Revenue Code is:

  • 10% of the amount paid or incurred by the taxpayer for qualified energy efficiency improvements installed during the taxable year.
  • Up to $200.00 maximum credit for windows for all taxable years (maximum $500.00 credit for all improvements combined).
  • Allowed only for amounts paid or incurred to purchase the window or door.
  • Not allowed for amounts paid for onsite preparation, assembly, original installation labor, other components or sales tax.
  • The purchase must be made during the taxable year for which the credit is claimed.
  • Retroactive and with time limits, covering product in service after January 1, 2006 and before December 31, 2007.

The Energy Tax Credit information contained on our site is not complete or comprehensive. For the entire scope of information about the Credit for Non-Business Energy Property § 25C, please visit: http://www.irs.gov/pub/irs-drop/n-06-26.pdf

Claiming Your Tax Credit

After establishing your eligibility to claim a Tax Credit for Non-Business Energy Property § 25C, please complete the following to ensure accuracy:

  1. Please retain the ENERGY STAR® labels from qualified products, as well Download the applicable Manufacturer's Certificate PDF following the link below (Adobe Acrobat Reader required)
  1. Retain the contractor invoice, ENERGY STAR® labels and the Manufacturer's Certificate for your IRS records. You are not required to provide this documentation to the IRS, but you will be required to present it if audited.

Exterior Windows and Doors

Click here for your Northeast Building Products* Manufacturer’s Certificate.

 

*All of Northeast Building Products vinyl windows (provided they have Low “E”/argon gas) meet the requirements of the Credit for Non-Business Energy Property § 25C tax credit as ENERGY STAR ® label-bearing products. A complete listing of applicable products is available within the manufacturer’s certificate.

 

 

 

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