Choisir la langue

Formulaire 5695 Instructions

Instructions pour le formulaire 5695, Crédits d'énergie résidentielle

Rév. 2023

Formulaires associés

Détails
Format de fichier PDF
Taille 187.3 KB
Télécharger
Department of the Treasury  
Internal Revenue Service  
2021  
Instructions for Form 5695  
Residential Energy Credits  
Section references are to the Internal Revenue Code unless  
otherwise noted.  
nonbusiness purposes, only that portion of the costs that is  
allocable to the nonbusiness use can be used to determine  
either credit.  
Only the residential energy efficient property credit (Part  
General Instructions  
I) is available for both existing homes and homes being  
!
CAUTION  
constructed. The nonbusiness energy property credit  
Future Developments  
(Part II) is only available for existing homes.  
For the latest information about developments related to Form  
5695 and its instructions, such as legislation enacted after they  
were published, go to IRS.gov/Form5695.  
IRS guidance issued with respect to the energy credit  
under section 48, such as Notice 2018-59, does not  
!
CAUTION  
apply to the residential energy credits.  
What’s New  
The Consolidated Appropriations Act, 2021:  
1. Extends the residential energy efficient property credit to  
qualified biomass fuel property costs on line 5, and provides  
definitions in these instructions.  
Association or cooperative costs. If you are a member of a  
condominium management association for a condominium you  
own or a tenant-stockholder in a cooperative housing  
corporation, you are treated as having paid your proportionate  
share of any costs of such association or corporation.  
2. Extends the 26 percent residential energy efficient  
property credit rate to property placed in service in 2021 and  
2022.  
3. Disallows the nonbusiness energy property credit for a  
stove which uses the burning of biomass fuel on line 22a, and  
we deleted the related definitions from these instructions.  
If you received a subsidy from a public utility for the  
purchase or installation of an energy conservation  
!
CAUTION  
product and that subsidy wasn't included in your gross  
income, you must reduce your cost for the product by the  
amount of that subsidy before you figure your credit. This rule  
also applies if a third party (such as a contractor) receives the  
subsidy on your behalf.  
4. Extends the balance of the nonbusiness energy property  
credit to property placed in service in 2021.  
Residential Energy Efficient Property  
Credit (Part I)  
Purpose of Form  
Use Form 5695 to figure and take your residential energy  
credits. The residential energy credits are:  
If you made energy saving improvements to more than one  
home that you used as a residence during 2021, enter the total  
of those costs on the applicable line(s) of one Form 5695. For  
qualified fuel cell property, see Lines 7a and 7b, later.  
The residential energy efficient property credit, and  
The nonbusiness energy property credit.  
Also use Form 5695 to take any residential energy efficient  
You may be able to take a credit of 26% of your costs of  
qualified solar electric property, solar water heating property,  
small wind energy property, geothermal heat pump property,  
biomass fuel property, and fuel cell property. Include any labor  
costs properly allocable to the onsite preparation, assembly, or  
original installation of the residential energy efficient property  
and for piping or wiring to interconnect such property to the  
home. The credit amount for costs paid for qualified fuel cell  
property is limited to $500 for each one-half kilowatt of capacity  
of the property.  
property credit carryforward from 2020 or to carry the unused  
portion of the credit to 2022.  
Who Can Take the Credits  
You may be able to take the credits if you made energy saving  
improvements to your home located in the United States in  
2021.  
Home. A home is where you lived in 2021 and can include a  
house, houseboat, mobile home, cooperative apartment,  
condominium, and a manufactured home that conforms to  
Federal Manufactured Home Construction and Safety  
Standards.  
Qualified solar electric property costs. Qualified solar  
electric property costs are costs for property that uses solar  
energy to generate electricity for use in your home located in the  
United States. No costs relating to a solar panel or other  
property installed as a roof (or portion thereof) will fail to qualify  
solely because the property constitutes a structural component  
of the structure on which it is installed. Some solar roofing tiles  
and solar roofing shingles serve the function of both traditional  
roofing and solar electric collectors, and thus serve functions of  
both solar electric generation and structural support. These solar  
roofing tiles and solar roofing shingles can qualify for the credit.  
This is in contrast to structural components such as a roof's  
decking or rafters that serve only a roofing or structural function  
and thus do not qualify for the credit. The home doesn't have to  
be your main home.  
You must reduce the basis of your home by the amount of  
any credit allowed.  
Main home. Your main home is generally the home where  
you live most of the time. A temporary absence due to special  
circumstances, such as illness, education, business, military  
service, or vacation, won't change your main home.  
Costs. For purposes of both credits, costs are treated as being  
paid when the original installation of the item is completed, or, in  
the case of costs connected with the reconstruction of your  
home, when your original use of the reconstructed home begins.  
For purposes of the residential energy efficient property credit  
only, costs connected with the construction of a home are  
treated as being paid when your original use of the constructed  
home begins. If less than 80% of the use of an item is for  
Qualified solar water heating property costs. Qualified solar  
water heating property costs are costs for property to heat water  
Jan 07, 2022  
Cat. No. 66412G  
     
for use in your home located in the United States if at least half  
of the energy used by the solar water heating property for such  
purpose is derived from the sun. No costs relating to a solar  
panel or other property installed as a roof (or portion thereof) will  
fail to qualify solely because the property constitutes a structural  
component of the structure on which it is installed. Some solar  
roofing tiles and solar roofing shingles serve the function of both  
traditional roofing and solar electric collectors, and thus serve  
functions of both solar electric generation and structural support.  
These solar roofing tiles and solar roofing shingles can qualify  
for the credit. This is in contrast to structural components such  
as a roof's decking or rafters that serve only a roofing or  
structural function and thus do not qualify for the credit. To  
qualify for the credit, the property must be certified for  
denominator is the total amount paid by you and all other  
occupants.  
These rules don't apply to married individuals filing a joint  
return.  
Example. Taxpayer A owns a house with Taxpayer B where  
they both reside. In 2021, they installed qualified fuel cell  
property at a cost of $20,000 with a kilowatt capacity of 5.  
Taxpayer A paid $12,000 towards the cost of the property and  
Taxpayer B paid the remaining $8,000. The amount to be  
allocated is $16,670 ($1,667 x 10 (kilowatt capacity x 2)). The  
amount of cost allocable to Taxpayer A is $10,002 ($16,670 x  
$12,000/$20,000). The amount of cost allocable to Taxpayer B  
is $6,668 ($16,670 x $8,000/$20,000).  
performance by the nonprofit Solar Rating Certification  
Corporation or a comparable entity endorsed by the government  
of the state in which the property is installed. The home doesn't  
have to be your main home.  
Nonbusiness Energy Property Credit  
(Part II)  
You may be able to take a credit equal to the sum of:  
Qualified small wind energy property costs. Qualified small  
wind energy property costs are costs for property that uses a  
wind turbine to generate electricity for use in connection with  
your home located in the United States. The home doesn't have  
to be your main home.  
1. 10% of the amount paid or incurred for qualified energy  
efficiency improvements installed during 2021, and  
2. Any residential energy property costs paid or incurred in  
2021.  
Qualified geothermal heat pump property costs. Qualified  
geothermal heat pump property costs are costs for qualified  
geothermal heat pump property installed on or in connection  
with your home located in the United States. Qualified  
However, this credit is limited as follows.  
A total combined credit limit of $500 for all tax years after  
2005.  
A combined credit limit of $200 for windows for all tax years  
geothermal heat pump property is any equipment that uses the  
ground or ground water as a thermal energy source to heat your  
home or as a thermal energy sink to cool your home. To qualify  
for the credit, the geothermal heat pump property must meet the  
requirements of the Energy Star program that are in effect at the  
time of purchase. The home doesn't have to be your main home.  
after 2005.  
A credit limit for residential energy property costs for 2021 of  
$50 for any advanced main air circulating fan; $150 for any  
qualified natural gas, propane, or oil furnace or hot water boiler;  
and $300 for any item of energy efficient building property.  
If the total of any nonbusiness energy property credits  
Qualified biomass fuel property costs. Qualified biomass  
fuel property costs are costs for property which uses the burning  
of biomass fuel to heat a dwelling unit located in the United  
States and used as a residence by the taxpayer, or to heat water  
for use in such a dwelling unit, and has a thermal efficiency  
rating of at least 75 percent (measured by the higher heating  
value of the fuel). Biomass fuel means any plant derived fuel  
available on a renewable or recurring basis.  
you have taken in previous years (after 2005) is more  
!
CAUTION  
than $500, you generally can't take the credit in 2021.  
Subsidized energy financing. Any amounts provided for by  
subsidized energy financing can't be used to figure the  
nonbusiness energy property credit. This is financing provided  
under a federal, state, or local program, the principal purpose of  
which is to provide subsidized financing for projects designed to  
conserve or produce energy.  
Qualified fuel cell property costs. Qualified fuel cell property  
costs are costs for qualified fuel cell property installed on or in  
connection with your main home located in the United States.  
Qualified fuel cell property is an integrated system comprised of  
a fuel cell stack assembly and associated balance of plant  
components that converts a fuel into electricity using  
Qualified energy efficiency improvements. Qualified energy  
efficiency improvements are the following building envelope  
components installed on or in your main home that you owned  
during 2021 located in the United States if the original use of the  
component begins with you, the component can be expected to  
remain in use at least 5 years, and the component meets certain  
energy standards.  
electrochemical means. To qualify for the credit, the fuel cell  
property must have a nameplate capacity of at least one-half  
kilowatt of electricity using an electrochemical process and an  
electricity-only generation efficiency greater than 30%.  
Any insulation material or system that is specifically and  
primarily designed to reduce heat loss or gain of a home when  
installed in or on such a home.  
Costs allocable to a swimming pool, hot tub, or any other  
Exterior windows and skylights.  
energy storage medium which has a function other than  
!
Exterior doors.  
CAUTION  
the function of such storage don't qualify for the  
Any metal roof with appropriate pigmented coatings or asphalt  
residential energy efficient property credit.  
roof with appropriate cooling granules that are specifically and  
primarily designed to reduce the heat gain of your home.  
Joint occupancy. If you occupied your home jointly with  
someone other than your spouse, each occupant must complete  
his or her own Form 5695. To figure the credit, the maximum  
qualifying costs that can be taken into account by all occupants  
for qualified fuel cell property costs is $1,667 for each one-half  
kilowatt of capacity of the property. The amount allocable to you  
for qualified fuel cell property costs is the lesser of:  
For purposes of figuring the credit, don't include amounts  
paid for the onsite preparation, assembly, or original installation  
of the building envelope component.  
To qualify for the credit, qualified energy efficiency  
improvements must meet certain energy efficiency  
!
CAUTION  
requirements. See Lines 19a Through 19h, later, for  
1. The amount you paid, or  
details.  
2. The maximum qualifying cost of the property multiplied by  
Residential energy property costs. Residential energy  
a fraction. The numerator is the amount you paid and the  
property costs are costs of new qualified energy property that is  
-2-  
Instructions for Form 5695 (2021)  
       
installed on or in connection with your main home that you  
owned during 2021 located in the United States. Include any  
labor costs properly allocable to the onsite preparation,  
assembly, or original installation of the energy property.  
Qualified energy property is any of the following.  
Specific Instructions  
Part I  
Residential Energy  
Efficient Property Credit  
Certain electric heat pump water heaters; electric heat  
pumps; central air conditioners; and natural gas, propane, or oil  
water heaters.  
Qualified natural gas, propane, or oil furnaces and qualified  
Before you begin Part I.  
natural gas, propane, or oil hot water boilers.  
Certain advanced main air circulating fans used in natural  
Figure the amount of the credits shown in the credit limitation  
worksheet if you take those credits on your return.  
gas, propane, or oil furnaces.  
To qualify for the credit, qualified energy property must  
Also, include on lines 1 through 5, and 8, any labor costs  
meet certain energy efficiency requirements. See Lines  
22a Through 22c, later, for details.  
properly allocable to the onsite preparation, assembly,  
or original installation of the property and for piping or  
TIP  
!
CAUTION  
wiring to interconnect such property to the home.  
Joint ownership of qualified property. If you and a neighbor  
shared the cost of qualifying property to benefit each of your  
main homes, both of you can take the nonbusiness energy  
property credit. You figure your credit on the part of the cost you  
paid. The limit on the amount of the credit applies to each of you  
separately.  
Line 1  
Enter the amounts you paid for qualified solar electric property.  
Married taxpayers with more than one home. If both you  
and your spouse owned and lived apart in separate main homes,  
the limit on the amount of the credit applies to each of you  
separately. If you are filing separate returns, both of you would  
complete a separate Form 5695. If you are filing a joint return,  
figure your nonbusiness energy property credit as follows.  
Line 2  
Enter the amounts you paid for qualified solar water heating  
earlier.  
Line 3  
1. Complete lines 17a through 17c and 19 through 24 of a  
separate Form 5695 for each main home.  
Enter the amounts you paid for qualified small wind energy  
earlier.  
2. Figure the amount to be entered on line 24 of both forms  
(but not more than $500 for each form) and enter the combined  
amount on line 24 of one of the forms.  
Line 4  
3. On line 25 of the form with the combined amount on  
line 24, cross out the preprinted $500 and enter $1,000.  
Enter the amounts you paid for qualified geothermal heat pump  
earlier.  
4. On the dotted line to the left of line 25, enter “More than  
one main home.” Then, complete the rest of this form, including  
line 18. The amount on line 18 can exceed $500.  
Line 5  
5. Attach both forms to your return.  
Enter the amounts you paid for qualified biomass fuel property.  
Joint occupancy. If you owned your home jointly with  
someone other than your spouse, each owner must complete his  
or her own Form 5695. To figure the credit, there are no  
maximum qualifying costs for insulation, exterior doors, and a  
metal or asphalt roof. Enter the amounts you paid for these items  
on the appropriate lines of Form 5695, Part II. For windows and  
residential energy property costs, the amount allocable to you is  
the smaller of:  
Lines 7a and 7b  
Any qualified fuel cell property costs must have been for your  
main home located in the United States. See Main home, earlier.  
If you check the “No” box, you can't include any fuel cell property  
costs on line 8.  
1. The amount you paid, or  
If you check the “Yes” box, enter the full address of your main  
home during 2021 on line 7b.  
2. The maximum qualifying cost* of the property multiplied  
by a fraction. The numerator is the amount you paid and the  
denominator is the total amount paid by you and all other  
owners.  
If you and your spouse are filing jointly and you each have  
different main homes with qualified fuel cell property costs,  
provide on line 7b the address of your main home. Add a sheet  
providing the address of your spouse's main home. You and  
your spouse should add your qualified fuel cell property costs  
together on line 8 of one Form 5695.  
* $2,000 for windows; $300 for energy-efficient building  
property; $150 for qualified natural gas, propane, or oil furnace  
or hot water boiler; or $50 for an advanced main air circulating  
fan.  
Line 8  
Enter the amounts you paid for qualified fuel cell property. See  
Line 14  
Complete the following worksheet to figure the amount to enter  
on line 14.  
-3-  
Instructions for Form 5695 (2021)  
   
Residential Energy Efficient Property Credit Limit  
Worksheet—Line 14  
Manufacturer’s certification. For purposes of taking the  
credit, you can rely on the manufacturer’s certification in writing  
that a product is qualifying property for the credit. Don't attach  
the certification to your return. Keep it for your records.  
1. Enter the amount from Form 1040,  
1040-SR, or 1040-NR, line 18 . .  
2. Enter the total of the following  
credit(s)/adjustment(s) if you are  
taking the credit(s)/adjustment(s) on  
your 2021 income tax return:  
1.  
Line 16  
If you can't use all of the credit because of the tax liability limit  
(that is, line 14 is less than line 13), you can carry the unused  
portion of the credit to 2022.  
+ Negative Form 8978 Adjustment,  
Schedule 3 (Form 1040), Part I,  
line 6l . . . . . . . . . . . . . . . . . . . .  
+ Foreign Tax Credit, Schedule 3  
(Form 1040), Part I, line 1 . . . . . .  
+ Credit for Child and Dependent  
Care Expenses, Schedule 3 (Form  
1040), Part I, line 2 . . . . . . . . . .  
+ Credit for the Elderly or the  
File this form even if you can't use any of your credit in 2021.  
Part II  
Nonbusiness Energy Property Credit  
Before you begin Part II.  
Figure the amount of the credits shown in the credit limitation  
worksheet if you take those credits on your return.  
Disabled, Schedule R (Form 1040),  
line 22 . . . . . . . . . . . . . . . . . . .  
+ Nonrefundable Education Credits,  
Schedule 3 (Form 1040), Part I,  
line 3 . . . . . . . . . . . . . . . . . . . .  
+ Retirement Savings Contributions  
Credit, Schedule 3 (Form 1040),  
Part I, line 4 . . . . . . . . . . . . . . .  
+ Nonbusiness Energy Property  
Credit, Form 5695, Part II,  
Lines 17a Through 17c  
Line 17a. To qualify for the credit, any qualified energy  
efficiency improvements or residential energy property costs  
must have been for your main home located in the United  
States. See Main home, earlier. If you check the “No” box, you  
can't take the nonbusiness energy property credit.  
Line 17b. Enter the full address of your main home during  
2021.  
Line 17c. You may only include expenses for qualified  
improvements for an existing home or for an addition or  
renovation to an existing home, and not for a newly constructed  
home. If you check the “Yes” box, you can't claim any expenses  
for qualified improvements that are related to the construction of  
your home, even if the improvement is installed after you have  
moved into the home.  
line 30 . . . . . . . . . . . . . . . . . . .  
+ Alternative Motor Vehicle Credit,  
Personal use part, Form 8910, Part  
III, line 15 . . . . . . . . . . . . . . . . .  
+ Qualified Plug-in Electric Drive  
Motor Vehicle Credit (Including  
Qualified Two-Wheeled Plug-in  
Electric Vehicles), Personal use  
Line 18  
part, Form 8936, Part III, line 23  
.
If you took a nonbusiness energy property credit in 2006, 2007,  
2009, 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018,  
2019, or 2020, complete the following worksheet to figure the  
amount to enter on line 18. If the total of the credits on the  
worksheet is $500 or more, you generally can't take this credit  
for 2021.  
+ Nonrefundable child tax credit and  
credit for other dependents, Form  
1040, 1040-SR, or 1040-NR,  
line 19* . . . . . . . . . . . . . . . . . .  
+ Mortgage Interest Credit, Form  
8396, line 9 . . . . . . . . . . . . . . .  
+ Adoption Credit, Form 8839,  
line 16 . . . . . . . . . . . . . . . . . . .  
+ Carryforward of the District of  
Columbia First-Time Homebuyer  
Credit, Form 8859, line 3 . . . . . .  
Note. Enter the total of the  
preceding credit(s)/adjustment(s),  
only if allowed and taken on your  
2021 income tax return. Not all  
credits/adjustments are available for  
all years nor for all filers. See the  
instructions for your 2021 income  
tax return.  
2.  
3.  
3. Subtract line 2 from line 1. Also  
enter this amount on Form 5695,  
line 14. If zero or less, enter -0- on  
Form 5695, lines 14 and 15 . . . .  
* Include the amount from Schedule 8812 (Form 1040), Credit Limit  
Worksheet B, line 14, instead of the amount from Form 1040,  
1040-SR, or 1040-NR, line 19, if the instructions for Schedule 8812  
(Form 1040) direct you to complete Credit Limit Worksheet B.  
-4-  
Instructions for Form 5695 (2021)  
 
or gain of your home when installed in or on such home and  
meets the prescriptive criteria established by the IECC.  
Lifetime Limitation Worksheet—Line 18  
1. Enter the amount, if any, from  
your 2006 Form 5695,  
A component isn't specifically and primarily designed to  
reduce the heat loss or gain of your home if it provides  
!
CAUTION  
line 12 . . . . . . . . . . . . . . . . .  
2. Enter the amount, if any, from  
your 2007 Form 5695,  
1.  
2.  
structural support or a finished surface (such as drywall  
or siding) or its principal purpose is to serve any function  
unrelated to the reduction of heat loss or gain.  
line 15 . . . . . . . . . . . . . . . . .  
3. Enter the amount, if any, from  
your 2009 Form 5695,  
Line 19b. Enter the amounts you paid for exterior doors that  
meet or exceed the version 6.0 Energy Star program  
requirements.  
line 11 . . . . . . . . . . . . . . . . .  
4. Enter the amount, if any, from  
your 2010 Form 5695,  
3.  
Line 19c. Enter the amounts you paid for a metal roof with the  
appropriate pigmented coatings or an asphalt roof with the  
appropriate cooling granules that are specifically and primarily  
designed to reduce the heat gain of your home, and the roof  
meets or exceeds the Energy Star program requirements in  
effect at the time of purchase or installation.  
line 11 . . . . . . . . . . . . . . . . .  
5. Enter the amount, if any, from  
your 2011 Form 5695,  
4.  
line 14 . . . . . . . . . . . . . . . . .  
6. Enter the amount, if any, from  
your 2012 Form 5695,  
5.  
Line 19d. Enter the amounts you paid for exterior windows and  
skylights that meet or exceed the version 6.0 Energy Star  
program requirements.  
line 32 . . . . . . . . . . . . . . . . .  
7. Enter the amount, if any, from  
your 2013 Form 5695,  
6.  
If you took the credit for windows in 2006, 2007, 2009,  
2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018,  
!
CAUTION  
2019, or 2020, you may not be able to include window  
line 30 . . . . . . . . . . . . . . . . .  
8. Enter the amount, if any, from  
your 2014 Form 5695,  
7.  
expenses this year.  
Line 19f. If you reported expenses on your 2006 Form 5695,  
line 2b; 2007 Form 5695, line 2d; 2009 Form 5695, line 2b; 2010  
Form 5695, line 2b; 2011 Form 5695, line 3d; 2012 Form 5695,  
line 21d; 2013 Form 5695, line 19d; 2014 Form 5695, line 19d;  
2015 Form 5695, line 19d; 2016 Form 5695, line 19d; 2017 Form  
5695, line 19d; 2018 Form 5695, line 19d; 2019 Form 5695,  
line 19d; or 2020 Form 5695, line 19d, then use the worksheet  
next to figure the amount to enter on line 19f.  
line 30 . . . . . . . . . . . . . . . . .  
9. Enter the amount, if any, from  
your 2015 Form 5695,  
8.  
line 30 . . . . . . . . . . . . . . . . .  
10. Enter the amount, if any, from  
your 2016 Form 5695,  
9.  
line 30 . . . . . . . . . . . . . . . . .  
11. Enter the amount, if any, from  
your 2017 Form 5695,  
10.  
11.  
12.  
13.  
14.  
line 30 . . . . . . . . . . . . . . . . .  
12. Enter the amount, if any, from  
your 2018 Form 5695,  
line 30 . . . . . . . . . . . . . . . . .  
13. Enter the amount, if any, from  
your 2019 Form 5695,  
line 30 . . . . . . . . . . . . . . . . .  
14. Enter the amount, if any, from  
your 2020 Form 5695,  
line 30 . . . . . . . . . . . . . . . . .  
15. Add lines 1 through 14. Also  
enter this amount on Form 5695,  
line 18. If $500 or more, stop;  
you can't take the nonbusiness  
energy property credit . . . . . .  
15.  
Lines 19a Through 19h  
Note. A reference to the IECC is a reference to the 2009  
International Energy Conservation Code as in effect (with  
supplements) on February 17, 2009.  
Don't include on lines 19a through 19d any amounts  
paid for the onsite preparation, assembly, or original  
!
CAUTION  
installation of the components.  
Line 19a. Enter the amounts you paid for any insulation material  
or system (including any vapor retarder or seal to limit infiltration)  
that is specifically and primarily designed to reduce the heat loss  
-5-  
Instructions for Form 5695 (2021)  
   
Don't enter more than $300 on line 22a.  
Window Expense Worksheet—Line 19f  
Line 22b. Enter the amounts you paid for a natural gas,  
propane, or oil furnace or hot water boiler that achieves an  
annual fuel utilization rate of at least 95.  
1. Enter the amount from your  
2006 Form 5695, line 2b . . .  
2. Enter the amount from your  
2007 Form 5695, line 2d . . .  
3. Enter the amount from your  
2009 Form 5695, line 2b . . .  
4. Enter the amount from your  
2010 Form 5695, line 2b . . .  
5. Add lines 3 and 4 . . . . . . . .  
1.  
2.  
3.  
Don't enter more than $150 on line 22b.  
Line 22c. Enter the amounts you paid for an advanced main air  
circulating fan used in a natural gas, propane, or oil furnace that  
has an annual electricity use of no more than 2% of the total  
annual energy use of the furnace (as determined in the standard  
Department of Energy test procedures).  
4.  
5.  
6.  
Don't enter more than $50 on line 22c.  
6. Multiply line 5 by 3.0 . . . . . .  
Manufacturer’s certification. For purposes of taking the  
credit, you can rely on a manufacturer’s certification in writing  
that a product is qualified energy property. Don't attach the  
certification to your return. Keep it for your records.  
7. Enter the amount from your  
2011 Form 5695, line 3d . . .  
8. Enter the amount from your  
2012 Form 5695, line 21d . .  
9. Enter the amount from your  
2013 Form 5695, line 19d . .  
10. Enter the amount from your  
2014 Form 5695, line 19d . .  
11. Enter the amount from your  
2015 Form 5695, line 19d . .  
12. Enter the amount from your  
2016 Form 5695, line 19d . .  
13. Enter the amount from your  
2017 Form 5695, line 19d . .  
14. Enter the amount from your  
2018 Form 5695, line 19d . .  
15. Enter the amount from your  
2019 Form 5695, line 19d . .  
16. Enter the amount from your  
2020 Form 5695, line 19d . .  
17. Add lines 1, 2, and 6 through  
16. Also enter this amount on  
Form 5695, line 19f . . . . . . .  
7.  
8.  
Line 25  
If the rules discussed earlier for joint occupancy apply, cross out  
9.  
the preprinted $500 on line 25, and enter on line 25 the smaller  
of:  
10.  
11.  
12.  
13.  
14.  
15.  
16.  
1. The amount on line 24, or  
2. $500 multiplied by a fraction. The numerator is the  
amount on line 24. The denominator is the total amount from  
line 24 for all owners.  
For more details, see Joint occupancy, earlier.  
Line 29  
Complete the worksheet below to figure the amount to enter on  
line 29.  
17.  
Manufacturer’s certification. For purposes of taking the  
credit, you can rely on a manufacturer’s certification in writing  
that a building envelope component is an eligible building  
envelope component. Don't attach the certification to your return.  
Keep it for your records.  
Lines 22a Through 22c  
Also include on lines 22a through 22c any labor costs  
properly allocable to the onsite preparation, assembly,  
or original installation of the property.  
TIP  
Line 22a. Enter the amounts you paid for energy-efficient  
building property. Energy-efficient building property is any of the  
following.  
An electric heat pump water heater that yields a Uniform  
Energy Factor of at least 2.2 in the standard Department of  
Energy test procedure.  
An electric heat pump that achieves the highest efficiency tier  
established by the Consortium for Energy Efficiency (CEE) as in  
effect on January 1, 2009.  
A central air conditioner that achieves the highest efficiency  
tier that has been established by the CEE as in effect on January  
1, 2009.  
A natural gas, propane, or oil water heater that has a Uniform  
Energy Factor of at least 0.82 or a thermal efficiency of at least  
90%.  
-6-  
Instructions for Form 5695 (2021)  
   
Nonbusiness Energy Property Credit Limit  
Worksheet—Line 29  
1. Enter the amount from Form 1040,  
1040-SR, or 1040-NR, line 18 . .  
2. Enter the total of the following  
credit(s)/adjustment(s) if you are  
taking the credit(s)/adjustment(s)on  
your 2021 income tax return:  
1.  
+ Negative Form 8978 Adjustment,  
Schedule 3 (Form 1040), Part I,  
line 6l . . . . . . . . . . . . . . . . . . .  
+ Foreign Tax Credit, Schedule 3  
(Form 1040), Part I, line 1 . . . . . .  
+ Credit for Child and Dependent  
Care Expenses, Schedule 3 (Form  
1040), Part I, line 2 . . . . . . . . . .  
+ Credit for the Elderly or the  
Disabled, Schedule R (Form 1040),  
line 22 . . . . . . . . . . . . . . . . . . .  
+ Nonrefundable Education Credits,  
Schedule 3 (Form 1040), Part I,  
line 3 . . . . . . . . . . . . . . . . . . . .  
+ Retirement Savings Contributions  
Credit, Schedule 3 (Form 1040),  
Part I, line 4 . . . . . . . . . . . . . . .  
Note. Enter the total of the  
preceding credit(s)/adjustment(s),  
only if allowed and taken on your  
2021 income tax return. Not all  
credits/adjustments are available for  
all years nor for all filers. See the  
instructions for your 2021 income  
tax return.  
2.  
3.  
3. Subtract line 2 from line 1. Also  
enter this amount on Form 5695,  
line 29. If zero or less, enter -0- on  
Form 5695, lines 29 and 30 . . . .  
-7-  
Instructions for Form 5695 (2021)