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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:
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10% of
the amount paid or incurred by the taxpayer for qualified
energy efficiency improvements installed during the
taxable year.
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Up to
$200.00 maximum credit for windows for all taxable years
(maximum $500.00 credit for all improvements combined).
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Allowed
only for amounts paid or incurred to
purchase the window or door.
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Not
allowed for amounts paid for onsite preparation,
assembly, original installation labor, other components
or sales tax.
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The
purchase must be made during the taxable year for which
the credit is claimed.
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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:
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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)
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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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