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Formulario 8908 Instrucciones

Instrucciones para el formulario 8908, (Para uso con la revisión de febrero 2020 del formulario 8908, Eficiencia energética del crédito casero)

Rev. Diciembre 2023

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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 8908  
Energy Efficient Home Credit  
(Rev. December 2023)  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
A qualified new energy efficient home that is a  
manufactured home may be acquired directly or indirectly  
from an eligible contractor. A qualified new energy efficient  
home that is a manufactured home is acquired indirectly  
from an eligible contractor for use as a residence if the  
person that produced the manufactured home sells it to an  
intermediary (for example, a dealer of manufactured  
homes) and the intermediary (or the last of multiple  
intermediaries) sells or leases the manufactured home to  
another person for use as a residence. See section 7.03  
of Notice 2023-65 for a safe harbor permitting an eligible  
contractor to rely on a dealer's statement concerning a  
sale by the dealer of manufactured homes.  
General Instructions  
Future Developments  
For the latest information about developments related to  
Form 8908 and its instructions, such as legislation  
enacted after they were published, go to IRS.gov/  
What’s New  
Credit increase and modification. The Inflation  
Reduction Act of 2022 increased and modified the credit  
for certain homes sold or leased after 2022.  
Eligible Contractor  
An eligible contractor is the person that constructed the  
qualified new energy efficient home and owned and had a  
basis in the home during its construction, or, in the case of  
a qualified new energy efficient home that is a  
Purpose of Form  
Eligible contractors use Form 8908 to claim a credit for  
each qualified new energy efficient home sold or leased to  
another person during the tax year for use as a residence.  
The credit is based on the energy saving requirements of  
the home. The credit is part of the general business credit.  
manufactured home, the person that produced the home  
and owned and had a basis in the home during its  
production. For example, if a person that owns and has a  
basis in a qualified new energy efficient home during its  
construction hires a third-party contractor to construct the  
home, the person that hires the third-party contractor is  
the eligible contractor and the third-party contractor isn't  
an eligible contractor.  
Partnerships and S corporations must file this form to  
claim the credit. All other taxpayers aren’t required to  
complete or file this form if their only source for this credit  
is a partnership or an S corporation. Instead, they can  
report this credit directly on line 1p in Part III of Form 3800,  
General Business Credit.  
Qualified New Energy Efficient Home  
A qualified new energy efficient home is a dwelling unit  
located in the United States, whose construction is  
substantially completed after August 8, 2005, and sold or  
leased to another person before 2033, for use as a  
residence. The home must be certified and meet certain  
energy saving requirements. Construction includes  
substantial reconstruction and rehabilitation.  
For more information, see section 45L and Notice  
2023-65, 2023-42 I.R.B. 1067, available at IRS.gov/irb/  
Which Revision To Use  
Use the December 2023 revision of Form 8908 for tax  
years beginning in 2023 or later, until a later revision is  
issued. Use prior revisions of the form and instructions for  
earlier tax years. All revisions are available at IRS.gov/  
The term “United States” includes all 50 states and the  
District of Columbia. The term does not include U.S.  
territories.  
Energy Saving Requirements  
Who May Claim the Credit  
To meet the energy saving requirements, a qualified new  
energy efficient home must be eligible to participate in one  
of the following Energy Star programs.  
An eligible contractor may claim the credit for a qualified  
new energy efficient home that is acquired by an individual  
from that contractor during the tax year for use as a  
residence.  
The Energy Star Residential New Construction  
Program.  
Definitions  
Acquired  
The Energy Star Manufactured New Homes Program.  
The Energy Star Multifamily New Construction  
Program.  
The term "acquired" includes purchased. Also, a qualified  
new energy efficient home that is leased by a person from  
an eligible contractor for use as a residence during the tax  
year is considered acquired. A qualified new energy  
efficient home is not acquired by a person from an eligible  
contractor if the eligible contractor retains the home for  
use as a residence.  
For more information about these programs, see the  
Energy Star Program Requirements webpage at  
Dec 21, 2023  
Cat. No. 66390D  
 
The credit amount is based on the extent to which each  
qualified new energy efficient home meets the energy  
saving requirements discussed below.  
The Energy Star Multifamily New Construction Regional  
Program Requirements in effect on January 1, 2023,  
which are applicable to the location of the dwelling unit.  
A dwelling unit certified under a currently effective  
version of one of the Energy Star Multifamily Home  
Program Requirements by definition is also certified under  
any prior version of the same program requirements. For  
example, a dwelling unit certified under the Energy Star  
Multifamily New Construction National Program  
Requirements 1.2 is also considered certified under the  
Energy Star Multifamily New Construction National  
Program Requirements 1.1.  
The EPA will deem a dwelling unit certified under  
certain Energy Star Multifamily New Construction National  
Program Requirements to also be certified under certain  
Energy Star Multifamily New Construction Regional  
Program Requirements, and vice versa. To determine  
which deemed certifications correspond to which Energy  
Star program requirements, see the Energy Star webpage  
(address provided below).  
Zero energy ready home. A zero energy ready home is  
a dwelling unit certified as a zero energy ready home  
under the Zero Energy Ready Home (ZERH) Program of  
the Department of Energy as in effect on January 1, 2023  
(or any successor program determined by the Secretary of  
the Treasury). See section 4.04(2) of Notice 2023-65 for  
more information about the ZERH program in effect and  
the determination of any successor program.  
Information about this program is available at  
Single-family home requirements (Energy Star Sin-  
gle-Family Home Program Requirements). A dwelling  
unit eligible to participate in the Energy Star Residential  
New Construction Program or the Energy Star  
Manufactured New Homes Program meets these  
requirements if the dwelling unit meets:  
If the dwelling unit is not located in California, Florida,  
Hawaii, Oregon, or Washington, then the most recent  
Energy Star Multifamily New Construction Program  
Requirements applicable to the location of the dwelling  
unit will be the effective Energy Star Multifamily New  
Construction National Program Requirements.  
The Energy Star Single-Family New Homes National  
Program Requirements 3.1; and  
The Energy Star Single-Family New Homes Program  
Requirements in effect on January 1, 2023, which are  
applicable to the location of the dwelling unit; or  
The Energy Star Manufactured Home National Program  
For more information, see the Energy Star webpage at  
Requirements in effect on January 1, 2023.  
A dwelling unit certified under a currently effective  
version of one of the Energy Star Single-Family Home  
Program Requirements by definition is also certified under  
any prior version of the same program requirements. For  
example, a dwelling unit certified under the Energy Star  
Single-Family New Homes National Program  
Prevailing wage requirements for multifamily  
homes. The prevailing wage requirements with respect to  
any qualifying residence are that the eligible contractor  
must ensure that any laborers and mechanics employed  
by the eligible contractor or any subcontractor in the  
construction of such residence are paid wages at rates not  
less than the prevailing rates for construction, alteration, or  
repair of a similar character in the locality in which such  
residence is located as most recently determined by the  
Secretary of Labor.  
Requirements 3.2 is also considered certified under the  
Energy Star Single-Family New Homes National Program  
Requirements 3.1.  
The Environmental Protection Agency (EPA) will deem  
a dwelling unit certified under certain Energy Star  
Single-Family New Homes National Program  
Requirements to also be certified under certain Energy  
Star Single-Family New Homes Regional Program  
Requirements, and vice versa. To determine which  
deemed certifications correspond to which Energy Star  
program requirements, see the Energy Star webpage  
(address provided below).  
If a dwelling unit is not located in California, Florida,  
Hawaii, Oregon, or Washington, then the most recent  
Energy Star Single-Family New Homes Program  
Requirements applicable to the location of the dwelling  
unit will be the effective Energy Star Single-Family New  
Homes National Program Requirements.  
For more information, see the following.  
For initial guidance, see Notice 2022-61, 2022-52 I.R.B.  
Proposed regulations are in Internal Revenue Bulletin  
2023-39, available at IRS.gov/irb/  
Any future guidance provided by final regulations will be  
covered as discussed under Future Developments, earlier.  
Frequently asked questions about the prevailing wage  
requirements are available at IRS.gov/credits-deductions/  
Certification  
For more information, see the Energy Star webpage at  
An eligible contractor must obtain any certification(s) the  
dwelling unit needs to meet the applicable program  
requirement(s) referred to in section 45L(c) before  
claiming the energy efficient home credit. These program  
requirements are discussed earlier. Certification  
information is available on the referenced websites.  
Multifamily home requirements (Energy Star Multi-  
family Home Program Requirements). A dwelling unit  
eligible to participate in the Energy Star Multifamily New  
Construction Program meets these requirements if the  
dwelling unit meets:  
The Energy Star Multifamily New Construction National  
Program Requirements in effect on January 1, 2023; and  
2
Instructions for Form 8908 (Rev. December 2023)  
The number of laborers and mechanics who received  
Specific Instructions  
correction payments as the result of any failure to pay the  
applicable prevailing wage rates.  
Line 1  
The amount of penalty payments owed with respect to  
any failures to pay the applicable prevailing wage rates.  
The credit is $2,500 for each home sold or leased after  
2022 and eligible to participate in the:  
You must maintain and preserve sufficient  
Energy Star Residential New Construction Program that  
records, including books of account or records of  
!
meets the single-family home requirements but is not  
certified as a zero energy ready home, or  
CAUTION  
work performed by laborers who constructed the  
home, to substantiate that you meet the prevailing wage  
requirements and to claim the increased tax benefit.  
Energy Star Manufactured New Homes Program that  
meets the single-family home requirements but is not  
certified as a zero energy ready home.  
Generally, you must reduce the expenses incurred in  
the construction of each new home by the amount of the  
credit when figuring your basis in the property. However,  
do not reduce the expenses by the amount of the credit  
when figuring the adjusted basis of a building for purposes  
of the low-income housing credit. Also, expenses taken  
into account for either the rehabilitation credit or the  
energy credit part of the investment tax credit must not be  
taken into account when figuring the energy efficient home  
credit. See sections 45L(e) and (f).  
Generally, you must reduce the expenses incurred in  
the construction of each new home by the amount of the  
credit when figuring your basis in the property. However,  
do not reduce the expenses by the amount of the credit  
when figuring the adjusted basis of a building for purposes  
of the low-income housing credit. Also, expenses taken  
into account for either the rehabilitation credit or the  
energy credit part of the investment tax credit must not be  
taken into account when figuring the energy efficient home  
credit. See sections 45L(e) and (f).  
Line 4  
The credit is $5,000 for each home sold or leased after  
2022 and eligible to participate in the Energy Star  
Multifamily New Construction Program that meets the  
prevailing wage requirements and is certified as a zero  
energy ready home.  
Line 2  
The credit is $5,000 for each home sold or leased after  
2022 and eligible to participate in the:  
Energy Star Residential New Construction Program and  
is certified as a zero energy ready home, or  
You must attach additional information to your timely  
filed return (including extensions) to substantiate that you  
meet the prevailing wage requirements and to claim the  
increased credit amount for each home. You must attach a  
separate statement for each home. The statement must  
include the following information.  
Energy Star Manufactured New Homes Program and is  
certified as a zero energy ready home.  
Generally, you must reduce the expenses incurred in  
the construction of each new home by the amount of the  
credit when figuring your basis in the property. However,  
do not reduce the expenses by the amount of the credit  
when figuring the adjusted basis of a building for purposes  
of the low-income housing credit. Also, expenses taken  
into account for either the rehabilitation credit or the  
energy credit part of the investment tax credit must not be  
taken into account when figuring the energy efficient home  
credit. See sections 45L(e) and (f).  
The location of the home.  
The applicable wage determinations for each  
classification of laborer and mechanic that performed  
work on the construction of the home.  
The wages paid (including any correction payments as  
defined in section 45(b)(7)(B)(i)(I)) and hours worked for  
each of the laborer or mechanic classifications engaged in  
the construction of the home.  
Line 3  
The number of laborers and mechanics who received  
The credit is $2,500 for each home sold or leased after  
2022 and eligible to participate in the Energy Star  
Multifamily New Construction Program that meets the  
prevailing wage requirements and the multifamily home  
requirements but is not certified as a zero energy ready  
home.  
correction payments as the result of any failure to pay the  
applicable prevailing wage rates.  
The amount of penalty payments owed with respect to  
any failures to pay the applicable prevailing wage rates.  
You must maintain and preserve sufficient  
records, including books of account or records of  
!
You must attach additional information to your timely  
filed return (including extensions) to substantiate that you  
meet the prevailing wage requirements and to claim the  
increased credit amount for each home. You must attach a  
separate statement for each home. The statement must  
include the following information.  
CAUTION  
work performed by laborers who constructed the  
home, to substantiate that you meet the prevailing wage  
requirements and to claim the increased tax benefit.  
Generally, you must reduce the expenses incurred in  
the construction of each new home by the amount of the  
credit when figuring your basis in the property. However,  
do not reduce the expenses by the amount of the credit  
when figuring the adjusted basis of a building for purposes  
of the low-income housing credit. Also, expenses taken  
into account for either the rehabilitation credit or the  
energy credit part of the investment tax credit must not be  
taken into account when figuring the energy efficient home  
credit. See sections 45L(e) and (f).  
The location of the home.  
The applicable wage determinations for each  
classification of laborer and mechanic that performed  
work on the construction of the home.  
The wages paid (including any correction payments as  
defined in section 45(b)(7)(B)(i)(I)) and hours worked for  
each of the laborer or mechanic classifications engaged in  
the construction of the home.  
Instructions for Form 8908 (Rev. December 2023)  
3
Generally, you must reduce the expenses incurred in  
the construction of each new home by the amount of the  
credit when figuring your basis in the property. However,  
do not reduce the expenses by the amount of the credit  
when figuring the adjusted basis of a building for purposes  
of the low-income housing credit. Also, expenses taken  
into account for either the rehabilitation credit or the  
energy credit part of the investment tax credit must not be  
taken into account when figuring the energy efficient home  
credit. See sections 45L(e) and (f).  
Line 5  
The credit is $500 for each home sold or leased after 2022  
and eligible to participate in the Energy Star Multifamily  
New Construction Program that meets the multifamily  
home requirements but is not certified as a zero energy  
ready home and does not meet the prevailing wage  
requirements.  
Generally, you must reduce the expenses incurred in  
the construction of each new home by the amount of the  
credit when figuring your basis in the property. However,  
do not reduce the expenses by the amount of the credit  
when figuring the adjusted basis of a building for purposes  
of the low-income housing credit. Also, expenses taken  
into account for either the rehabilitation credit or the  
energy credit part of the investment tax credit must not be  
taken into account when figuring the energy efficient home  
credit. See sections 45L(e) and (f).  
Line 7  
Enter total energy efficient home credits from:  
Schedule K-1 (Form 1065), Partner’s Share of Income,  
Deductions, Credits, etc., box 15 (code AM); and  
Schedule K-1 (Form 1120-S), Shareholder’s Share of  
Income, Deductions, Credits, etc., box 13 (code AM).  
Partnerships and S corporations report the above  
credits on line 7. All other filers figuring a separate credit  
on earlier lines also report the above credits on line 7. All  
others not using earlier lines to figure a separate credit  
can report the above credits directly on Form 3800, Part  
III, line 1p.  
Line 6  
The credit is $1,000 for each home sold or leased after  
2022 and eligible to participate in the Energy Star  
Multifamily New Construction Program that is certified as  
a zero energy ready home but does not meet the  
prevailing wage requirements.  
Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the  
United States. You are required to give us the information. We need it to ensure that you are complying with these laws  
and to allow us to figure and collect the right amount of tax.  
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act  
unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be  
retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax  
returns and return information are confidential, as required by section 6103.  
The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden  
for individual and business taxpayers filing this form is approved under OMB control number 1545-0074 and 1545-0123  
and is included in the estimates shown in the instructions for their individual and business income tax return. The  
estimated burden for all other taxpayers who file this form is shown below.  
Recordkeeping .  
Learning about the law or the form.  
Preparing and sending the form to the IRS  
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2 hr., 9 min.  
12 min.  
14 min.  
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler,  
we would be happy to hear from you. See the instructions for the tax return with which this form is filed.  
4
Instructions for Form 8908 (Rev. December 2023)