表格5695 说明
第5695号表格,住宅能源信贷指示
2023年修订本
相关表格
- 表格5695 - 住宅能源信贷
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
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
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
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
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
Qualified fuel cell property costs, earlier.
Line 14
on line 14.
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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
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,
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.
Line 29
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%.
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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)