An exterior window or door (other than a storm window or storm door) is considered an “Eligible Building Envelope Component” when it meets or exceeds the prescriptive criteria established by the IECC for the climate zone in which the window or door is installed.
A taxpayer may treat an exterior window that bears an ENERGY STAR® label and is installed in the region identified on the label as an Eligible Building Envelope Component and may rely on such ENERGY STAR® label, rather than on a manufacturer’s certification statement, in claiming the § 25C credit.
The credit amount established by § 25C of the Internal Revenue Code is:
The Energy Tax Credit information contained on the Preservation site is not complete or comprehensive. For the entire scope of information about the Credit for Non-Business Energy Property § 25C, please visit: http://www.irs.gov/pub/irs-drop/n-06-26.pdf
Claiming Your Tax Credit
After establishing your eligibility to claim a Tax Credit for Non-Business Energy Property § 25C, please complete the following to ensure accuracy:
Exterior Windows and Doors
Click here for your Preservation* Manufacturer's certificate. *All Preservation vinyl replacement and specialty windows and patio doors meet the requirements of the Credit for Non-Business Energy Property § 25C tax credit as ENERGY STAR ® label-bearing products. A complete listing of applicable products is available within the manufacturer’s certificate.