How to Get Credit for Energy Star Windows

As of June, 2009, windows, skylights and doors must meet certain requirements to be eligible for a federal tax credit of 30 percent of the purchase price. The maximum credit is $1,500. The American Recovery and Reinvestment Tax Act of 2009 extends the original income tax credit for windows established by the federal government in 2005 under the Energy Policy Act. Qualified products must be purchased between January 1, 2009, and December 31, 2010.

• 1

  Purchase qualifying windows with a U-factor and Solar Heat Gain Coefficient equal to or less than 0.30. Locate the U-factor and Solar Heat Gain Coefficient values on the Energy Star label. The windows may also have an "Energy Star Qualified Label," which indicates they are qualified for the federal tax credit. A manufacturer's certification statement is sufficient to document eligibility for the credit. Windows purchased between June, 2009, and December 31, 2010 are required to meet these efficiency ratings, and must be certified by the National Fenestration Rating Council (NFRC).

  Windows purchased before January 1, 2009, through May 31, 2009, must meet the specifications set forth in the 2001 Supplement of the 2000 International Energy Conservation Code, or the 2004 Supplement of the 2003 IECC for the climate zone where the windows are installed.

• 2

  Install the windows no later than December 31, 2010. Windows installed in 2011 are not eligible for the $1,500 tax credit.

• 3

  Keep sales receipts and either the Energy Star label or the manufacturer's certification statement as proof of eligibility.

• 4

  Complete IRS Form 5695, Residential Energy Credits to calculate your credit. Include only the purchase price of the windows; there is no tax credit for installation. Enter your total credit on line 52 of IRS Form 1040. Submit Form 5695 with your 1040 form. Do not use forms 1040EZ or 1040A if you are claiming the energy tax credit. Do not send sales receipts or Energy Star labels with your taxes. Keep them for proof of eligibility in case of an audit.