Qualified Energy Efficiency Improvements

What are Qualified Energy Efficiency Improvements?

Qualified Energy Efficiency Improvements are the following items installed on or in your main home located in the United States if:

• these items are new and

• these items can be expected to remain in use for at least 5 years.

List of qualified energy efficiency improvements

These qualified energy efficiency improvements include:

• any insulation material or system which is specifically or primarily designed to reduce the heat loss or gain of a home when installed in or on such home.

• Exterior windows including skylights

• Exterior doors

• Any metal roof installed on a home but only if this roof has appropriate pigmented coatings which are specifically and primarily designed to reduce the heat gain of the home.

For more information on determining if a home is your main home, see IRS publication 523, Selling Your Home. To qualify for the residential energy credit, qualified energy efficiency improvements must meet certain energy efficiency requirements.