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Federal housing law

Form 5695 — Residential Energy Credits

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f5695.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Form Residential Energy Credits OMB No. 1545-0074

5695

Attach to Form 1040, 1040-SR, or 1040-NR. 2025

OMB No. 1545-0074

Department of the Treasury Internal Revenue Service

Attach to Form 1040, 1040-SR, or 1040-NR. Go to www.irs.gov/Form5695 for instructions and the latest information.

Attachment

Internal Revenue Service Go to www.irs.gov/Form5695 for instructions and the latest information. Sequence No. 75

Name(s) shown on return Your social security number

Part I Residential Clean Energy Credit (See instructions before completing this part.)

Note: Skip lines 1 through 11 if you only have a credit carryforward from 2024 .

Enter the complete address of the home where you installed the property and/or technology associated with lines 1 through 4 and 5b. For more than one home, see instructions.

Number and street Unit no. City or town State ZIP code

1 Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . .
2 Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . .
3 Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . .
4 Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . .
5 a Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology . . . . . . . . . . . . . . . . . . . . .
b If you checked the “Yes” box, enter the qualified battery technology costs . . . . . . . . .
6a Add lines 1 through 5b . . . . . . . . . . . . . . . . . . . . . . . . . .
b Multiply line 6a by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . . .
7 a Qualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) . . . . . . . . . . . . . .
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b Enter the complete address of the main home where you installed the fuel cell property.
Number and street Unit no. City or town State ZIP code
Caution: You can only have one main home at a time. (See instructions.)
c If the special rule for joint occupants applies, check here and attach a statement. (See instructions.)
8 Qualified fuel cell property costs . . . . . . . . . . . . . . . 8
9 Multiply line 8 by 30% (0.30) . . . . . . . . . . . . . . . . 9
10 Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) . . . . . . . . . . . . . . x $1,000 10
11 Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . .
12 Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16 . . .
13 Add lines 6b, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . .
14 Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) . . . . . . . . . . . . . . . . . . . . . . . .
15 Residential clean energy credit. Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a . . . . . . . . . . . . . . . . . . . . . . .
16 Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 . . . . . . . . . . . . . . . . . . . . . . . . 16		 1
**1 **
Qualified solar electric property costs
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**2 **
Qualified solar water heating property costs
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**3 **
Qualified small wind energy property costs
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**4 **
Qualified geothermal heat pump property costs .
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**5 **


**a **Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology .
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b
If you checked the “Yes” box, enter the qualified battery technology costs
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6a
Add lines 1 through 5b
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b
Multiply line 6a by 30% (0.30) .
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7 aQualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) .
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.
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b
Enter the complete address of the main home where you installed the fuel cell property.
Number and street
Unit no.
City or town
State
ZIP code
**Caution:**You can only have one main home at a time. (See instructions.)
c
If the special rule for joint occupants applies, check here
and attach a statement. (See instructions.)
8
Qualified fuel cell property costs .
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8
9
Multiply line 8 by 30% (0.30)
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9
10
Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) .
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x $1,000
10
11
Enter the smaller of line 9 or line 10
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12
Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16
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13
Add lines 6b, 11, and 12 .
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14
Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) .
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15
**Residential clean energy credit.**Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a
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16
Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 .
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16		 2
1 Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . .
2 Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . .
3 Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . .
4 Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . .
5 a Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology . . . . . . . . . . . . . . . . . . . . .
b If you checked the “Yes” box, enter the qualified battery technology costs . . . . . . . . .
6a Add lines 1 through 5b . . . . . . . . . . . . . . . . . . . . . . . . . .
b Multiply line 6a by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . . .
7 a Qualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) . . . . . . . . . . . . . .
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b Enter the complete address of the main home where you installed the fuel cell property.
Number and street Unit no. City or town State ZIP code
Caution: You can only have one main home at a time. (See instructions.)
c If the special rule for joint occupants applies, check here and attach a statement. (See instructions.)
8 Qualified fuel cell property costs . . . . . . . . . . . . . . . 8
9 Multiply line 8 by 30% (0.30) . . . . . . . . . . . . . . . . 9
10 Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) . . . . . . . . . . . . . . x $1,000 10
11 Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . .
12 Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16 . . .
13 Add lines 6b, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . .
14 Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) . . . . . . . . . . . . . . . . . . . . . . . .
15 Residential clean energy credit. Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a . . . . . . . . . . . . . . . . . . . . . . .
16 Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 . . . . . . . . . . . . . . . . . . . . . . . . 16		 1
**1 **
Qualified solar electric property costs
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**2 **
Qualified solar water heating property costs
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**3 **
Qualified small wind energy property costs
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**4 **
Qualified geothermal heat pump property costs .
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**5 **


**a **Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology .
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b
If you checked the “Yes” box, enter the qualified battery technology costs
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6a
Add lines 1 through 5b
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b
Multiply line 6a by 30% (0.30) .
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7 aQualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) .
.
.
.
.
.
.
.
.
.
.
.
.
.
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b
Enter the complete address of the main home where you installed the fuel cell property.
Number and street
Unit no.
City or town
State
ZIP code
**Caution:**You can only have one main home at a time. (See instructions.)
c
If the special rule for joint occupants applies, check here
and attach a statement. (See instructions.)
8
Qualified fuel cell property costs .
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8
9
Multiply line 8 by 30% (0.30)
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9
10
Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) .
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x $1,000
10
11
Enter the smaller of line 9 or line 10
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12
Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16
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13
Add lines 6b, 11, and 12 .
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14
Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) .
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15
**Residential clean energy credit.**Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a
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16
Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 .
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16		 3
1 Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . .
2 Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . .
3 Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . .
4 Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . .
5 a Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology . . . . . . . . . . . . . . . . . . . . .
b If you checked the “Yes” box, enter the qualified battery technology costs . . . . . . . . .
6a Add lines 1 through 5b . . . . . . . . . . . . . . . . . . . . . . . . . .
b Multiply line 6a by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . . .
7 a Qualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) . . . . . . . . . . . . . .
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b Enter the complete address of the main home where you installed the fuel cell property.
Number and street Unit no. City or town State ZIP code
Caution: You can only have one main home at a time. (See instructions.)
c If the special rule for joint occupants applies, check here and attach a statement. (See instructions.)
8 Qualified fuel cell property costs . . . . . . . . . . . . . . . 8
9 Multiply line 8 by 30% (0.30) . . . . . . . . . . . . . . . . 9
10 Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) . . . . . . . . . . . . . . x $1,000 10
11 Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . .
12 Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16 . . .
13 Add lines 6b, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . .
14 Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) . . . . . . . . . . . . . . . . . . . . . . . .
15 Residential clean energy credit. Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a . . . . . . . . . . . . . . . . . . . . . . .
16 Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 . . . . . . . . . . . . . . . . . . . . . . . . 16		 1
**1 **
Qualified solar electric property costs
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**2 **
Qualified solar water heating property costs
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**3 **
Qualified small wind energy property costs
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**4 **
Qualified geothermal heat pump property costs .
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**5 **


**a **Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology .
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b
If you checked the “Yes” box, enter the qualified battery technology costs
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6a
Add lines 1 through 5b
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b
Multiply line 6a by 30% (0.30) .
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7 aQualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) .
.
.
.
.
.
.
.
.
.
.
.
.
.
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b
Enter the complete address of the main home where you installed the fuel cell property.
Number and street
Unit no.
City or town
State
ZIP code
**Caution:**You can only have one main home at a time. (See instructions.)
c
If the special rule for joint occupants applies, check here
and attach a statement. (See instructions.)
8
Qualified fuel cell property costs .
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8
9
Multiply line 8 by 30% (0.30)
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9
10
Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) .
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.
x $1,000
10
11
Enter the smaller of line 9 or line 10
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12
Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16
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13
Add lines 6b, 11, and 12 .
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14
Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) .
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15
**Residential clean energy credit.**Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a
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16
Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 .
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16		 4
1 Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . .
2 Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . .
3 Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . .
4 Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . .
5 a Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology . . . . . . . . . . . . . . . . . . . . .
b If you checked the “Yes” box, enter the qualified battery technology costs . . . . . . . . .
6a Add lines 1 through 5b . . . . . . . . . . . . . . . . . . . . . . . . . .
b Multiply line 6a by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . . .
7 a Qualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) . . . . . . . . . . . . . .
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b Enter the complete address of the main home where you installed the fuel cell property.
Number and street Unit no. City or town State ZIP code
Caution: You can only have one main home at a time. (See instructions.)
c If the special rule for joint occupants applies, check here and attach a statement. (See instructions.)
8 Qualified fuel cell property costs . . . . . . . . . . . . . . . 8
9 Multiply line 8 by 30% (0.30) . . . . . . . . . . . . . . . . 9
10 Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) . . . . . . . . . . . . . . x $1,000 10
11 Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . .
12 Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16 . . .
13 Add lines 6b, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . .
14 Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) . . . . . . . . . . . . . . . . . . . . . . . .
15 Residential clean energy credit. Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a . . . . . . . . . . . . . . . . . . . . . . .
16 Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 . . . . . . . . . . . . . . . . . . . . . . . . 16		 1
**1 **
Qualified solar electric property costs
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**2 **
Qualified solar water heating property costs
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**3 **
Qualified small wind energy property costs
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**4 **
Qualified geothermal heat pump property costs .
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**5 **


**a **Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology .
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b
If you checked the “Yes” box, enter the qualified battery technology costs
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6a
Add lines 1 through 5b
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b
Multiply line 6a by 30% (0.30) .
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7 aQualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) .
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If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b
Enter the complete address of the main home where you installed the fuel cell property.
Number and street
Unit no.
City or town
State
ZIP code
**Caution:**You can only have one main home at a time. (See instructions.)
c
If the special rule for joint occupants applies, check here
and attach a statement. (See instructions.)
8
Qualified fuel cell property costs .
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8
9
Multiply line 8 by 30% (0.30)
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9
10
Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) .
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x $1,000
10
11
Enter the smaller of line 9 or line 10
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12
Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16
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13
Add lines 6b, 11, and 12 .
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14
Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) .
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15
**Residential clean energy credit.**Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a
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16
Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 .
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16		 5a Yes
No
1 Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . .
2 Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . .
3 Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . .
4 Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . .
5 a Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology . . . . . . . . . . . . . . . . . . . . .
b If you checked the “Yes” box, enter the qualified battery technology costs . . . . . . . . .
6a Add lines 1 through 5b . . . . . . . . . . . . . . . . . . . . . . . . . .
b Multiply line 6a by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . . .
7 a Qualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) . . . . . . . . . . . . . .
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b Enter the complete address of the main home where you installed the fuel cell property.
Number and street Unit no. City or town State ZIP code
Caution: You can only have one main home at a time. (See instructions.)
c If the special rule for joint occupants applies, check here and attach a statement. (See instructions.)
8 Qualified fuel cell property costs . . . . . . . . . . . . . . . 8
9 Multiply line 8 by 30% (0.30) . . . . . . . . . . . . . . . . 9
10 Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) . . . . . . . . . . . . . . x $1,000 10
11 Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . .
12 Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16 . . .
13 Add lines 6b, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . .
14 Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) . . . . . . . . . . . . . . . . . . . . . . . .
15 Residential clean energy credit. Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a . . . . . . . . . . . . . . . . . . . . . . .
16 Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 . . . . . . . . . . . . . . . . . . . . . . . . 16		 1
**1 **
Qualified solar electric property costs
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**2 **
Qualified solar water heating property costs
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**3 **
Qualified small wind energy property costs
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**4 **
Qualified geothermal heat pump property costs .
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**5 **


**a **Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology .
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b
If you checked the “Yes” box, enter the qualified battery technology costs
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6a
Add lines 1 through 5b
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b
Multiply line 6a by 30% (0.30) .
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7 aQualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) .
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.
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b
Enter the complete address of the main home where you installed the fuel cell property.
Number and street
Unit no.
City or town
State
ZIP code
**Caution:**You can only have one main home at a time. (See instructions.)
c
If the special rule for joint occupants applies, check here
and attach a statement. (See instructions.)
8
Qualified fuel cell property costs .
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8
9
Multiply line 8 by 30% (0.30)
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9
10
Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) .
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x $1,000
10
11
Enter the smaller of line 9 or line 10
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12
Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16
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13
Add lines 6b, 11, and 12 .
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14
Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) .
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15
**Residential clean energy credit.**Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a
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16
Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 .
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16		 5b
1 Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . .
2 Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . .
3 Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . .
4 Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . .
5 a Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology . . . . . . . . . . . . . . . . . . . . .
b If you checked the “Yes” box, enter the qualified battery technology costs . . . . . . . . .
6a Add lines 1 through 5b . . . . . . . . . . . . . . . . . . . . . . . . . .
b Multiply line 6a by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . . .
7 a Qualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) . . . . . . . . . . . . . .
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b Enter the complete address of the main home where you installed the fuel cell property.
Number and street Unit no. City or town State ZIP code
Caution: You can only have one main home at a time. (See instructions.)
c If the special rule for joint occupants applies, check here and attach a statement. (See instructions.)
8 Qualified fuel cell property costs . . . . . . . . . . . . . . . 8
9 Multiply line 8 by 30% (0.30) . . . . . . . . . . . . . . . . 9
10 Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) . . . . . . . . . . . . . . x $1,000 10
11 Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . .
12 Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16 . . .
13 Add lines 6b, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . .
14 Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) . . . . . . . . . . . . . . . . . . . . . . . .
15 Residential clean energy credit. Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a . . . . . . . . . . . . . . . . . . . . . . .
16 Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 . . . . . . . . . . . . . . . . . . . . . . . . 16		 1
**1 **
Qualified solar electric property costs
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**2 **
Qualified solar water heating property costs
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**3 **
Qualified small wind energy property costs
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**4 **
Qualified geothermal heat pump property costs .
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**5 **


**a **Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology .
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b
If you checked the “Yes” box, enter the qualified battery technology costs
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6a
Add lines 1 through 5b
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b
Multiply line 6a by 30% (0.30) .
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7 aQualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) .
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.
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.
.
.
.
.
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b
Enter the complete address of the main home where you installed the fuel cell property.
Number and street
Unit no.
City or town
State
ZIP code
**Caution:**You can only have one main home at a time. (See instructions.)
c
If the special rule for joint occupants applies, check here
and attach a statement. (See instructions.)
8
Qualified fuel cell property costs .
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8
9
Multiply line 8 by 30% (0.30)
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9
10
Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) .
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x $1,000
10
11
Enter the smaller of line 9 or line 10
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12
Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16
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13
Add lines 6b, 11, and 12 .
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14
Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) .
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15
**Residential clean energy credit.**Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a
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16
Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 .
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16		 6a
1 Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . .
2 Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . .
3 Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . .
4 Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . .
5 a Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology . . . . . . . . . . . . . . . . . . . . .
b If you checked the “Yes” box, enter the qualified battery technology costs . . . . . . . . .
6a Add lines 1 through 5b . . . . . . . . . . . . . . . . . . . . . . . . . .
b Multiply line 6a by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . . .
7 a Qualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) . . . . . . . . . . . . . .
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b Enter the complete address of the main home where you installed the fuel cell property.
Number and street Unit no. City or town State ZIP code
Caution: You can only have one main home at a time. (See instructions.)
c If the special rule for joint occupants applies, check here and attach a statement. (See instructions.)
8 Qualified fuel cell property costs . . . . . . . . . . . . . . . 8
9 Multiply line 8 by 30% (0.30) . . . . . . . . . . . . . . . . 9
10 Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) . . . . . . . . . . . . . . x $1,000 10
11 Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . .
12 Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16 . . .
13 Add lines 6b, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . .
14 Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) . . . . . . . . . . . . . . . . . . . . . . . .
15 Residential clean energy credit. Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a . . . . . . . . . . . . . . . . . . . . . . .
16 Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 . . . . . . . . . . . . . . . . . . . . . . . . 16		 1
**1 **
Qualified solar electric property costs
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**2 **
Qualified solar water heating property costs
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**3 **
Qualified small wind energy property costs
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**4 **
Qualified geothermal heat pump property costs .
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**5 **


**a **Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology .
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b
If you checked the “Yes” box, enter the qualified battery technology costs
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6a
Add lines 1 through 5b
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b
Multiply line 6a by 30% (0.30) .
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7 aQualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) .
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If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b
Enter the complete address of the main home where you installed the fuel cell property.
Number and street
Unit no.
City or town
State
ZIP code
**Caution:**You can only have one main home at a time. (See instructions.)
c
If the special rule for joint occupants applies, check here
and attach a statement. (See instructions.)
8
Qualified fuel cell property costs .
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8
9
Multiply line 8 by 30% (0.30)
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9
10
Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) .
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x $1,000
10
11
Enter the smaller of line 9 or line 10
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12
Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16
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13
Add lines 6b, 11, and 12 .
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14
Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) .
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15
**Residential clean energy credit.**Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a
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16
Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 .
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16		 6b
1 Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . .
2 Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . .
3 Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . .
4 Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . .
5 a Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology . . . . . . . . . . . . . . . . . . . . .
b If you checked the “Yes” box, enter the qualified battery technology costs . . . . . . . . .
6a Add lines 1 through 5b . . . . . . . . . . . . . . . . . . . . . . . . . .
b Multiply line 6a by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . . .
7 a Qualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) . . . . . . . . . . . . . .
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b Enter the complete address of the main home where you installed the fuel cell property.
Number and street Unit no. City or town State ZIP code
Caution: You can only have one main home at a time. (See instructions.)
c If the special rule for joint occupants applies, check here and attach a statement. (See instructions.)
8 Qualified fuel cell property costs . . . . . . . . . . . . . . . 8
9 Multiply line 8 by 30% (0.30) . . . . . . . . . . . . . . . . 9
10 Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) . . . . . . . . . . . . . . x $1,000 10
11 Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . .
12 Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16 . . .
13 Add lines 6b, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . .
14 Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) . . . . . . . . . . . . . . . . . . . . . . . .
15 Residential clean energy credit. Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a . . . . . . . . . . . . . . . . . . . . . . .
16 Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 . . . . . . . . . . . . . . . . . . . . . . . . 16		 1
**1 **
Qualified solar electric property costs
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**2 **
Qualified solar water heating property costs
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**3 **
Qualified small wind energy property costs
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**4 **
Qualified geothermal heat pump property costs .
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**5 **


**a **Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology .
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b
If you checked the “Yes” box, enter the qualified battery technology costs
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6a
Add lines 1 through 5b
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b
Multiply line 6a by 30% (0.30) .
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7 aQualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) .
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.
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b
Enter the complete address of the main home where you installed the fuel cell property.
Number and street
Unit no.
City or town
State
ZIP code
**Caution:**You can only have one main home at a time. (See instructions.)
c
If the special rule for joint occupants applies, check here
and attach a statement. (See instructions.)
8
Qualified fuel cell property costs .
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8
9
Multiply line 8 by 30% (0.30)
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9
10
Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) .
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x $1,000
10
11
Enter the smaller of line 9 or line 10
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12
Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16
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13
Add lines 6b, 11, and 12 .
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14
Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) .
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15
**Residential clean energy credit.**Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a
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16
Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 .
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16		 7a Yes
No
1 Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . .
2 Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . .
3 Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . .
4 Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . .
5 a Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology . . . . . . . . . . . . . . . . . . . . .
b If you checked the “Yes” box, enter the qualified battery technology costs . . . . . . . . .
6a Add lines 1 through 5b . . . . . . . . . . . . . . . . . . . . . . . . . .
b Multiply line 6a by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . . .
7 a Qualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) . . . . . . . . . . . . . .
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b Enter the complete address of the main home where you installed the fuel cell property.
Number and street Unit no. City or town State ZIP code
Caution: You can only have one main home at a time. (See instructions.)
c If the special rule for joint occupants applies, check here and attach a statement. (See instructions.)
8 Qualified fuel cell property costs . . . . . . . . . . . . . . . 8
9 Multiply line 8 by 30% (0.30) . . . . . . . . . . . . . . . . 9
10 Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) . . . . . . . . . . . . . . x $1,000 10
11 Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . .
12 Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16 . . .
13 Add lines 6b, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . .
14 Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) . . . . . . . . . . . . . . . . . . . . . . . .
15 Residential clean energy credit. Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a . . . . . . . . . . . . . . . . . . . . . . .
16 Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 . . . . . . . . . . . . . . . . . . . . . . . . 16		 1
**1 **
Qualified solar electric property costs
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**2 **
Qualified solar water heating property costs
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**3 **
Qualified small wind energy property costs
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**4 **
Qualified geothermal heat pump property costs .
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**5 **


**a **Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology .
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b
If you checked the “Yes” box, enter the qualified battery technology costs
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6a
Add lines 1 through 5b
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b
Multiply line 6a by 30% (0.30) .
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7 aQualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) .
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.
.
.
.
.
.
.
.
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b
Enter the complete address of the main home where you installed the fuel cell property.
Number and street
Unit no.
City or town
State
ZIP code
**Caution:**You can only have one main home at a time. (See instructions.)
c
If the special rule for joint occupants applies, check here
and attach a statement. (See instructions.)
8
Qualified fuel cell property costs .
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8
9
Multiply line 8 by 30% (0.30)
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9
10
Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) .
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.
x $1,000
10
11
Enter the smaller of line 9 or line 10
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12
Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16
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13
Add lines 6b, 11, and 12 .
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14
Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) .
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15
**Residential clean energy credit.**Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a
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16
Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 .
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16		 11
1 Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . .
2 Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . .
3 Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . .
4 Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . .
5 a Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology . . . . . . . . . . . . . . . . . . . . .
b If you checked the “Yes” box, enter the qualified battery technology costs . . . . . . . . .
6a Add lines 1 through 5b . . . . . . . . . . . . . . . . . . . . . . . . . .
b Multiply line 6a by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . . .
7 a Qualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) . . . . . . . . . . . . . .
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b Enter the complete address of the main home where you installed the fuel cell property.
Number and street Unit no. City or town State ZIP code
Caution: You can only have one main home at a time. (See instructions.)
c If the special rule for joint occupants applies, check here and attach a statement. (See instructions.)
8 Qualified fuel cell property costs . . . . . . . . . . . . . . . 8
9 Multiply line 8 by 30% (0.30) . . . . . . . . . . . . . . . . 9
10 Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) . . . . . . . . . . . . . . x $1,000 10
11 Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . .
12 Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16 . . .
13 Add lines 6b, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . .
14 Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) . . . . . . . . . . . . . . . . . . . . . . . .
15 Residential clean energy credit. Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a . . . . . . . . . . . . . . . . . . . . . . .
16 Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 . . . . . . . . . . . . . . . . . . . . . . . . 16		 1
**1 **
Qualified solar electric property costs
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**2 **
Qualified solar water heating property costs
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**3 **
Qualified small wind energy property costs
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**4 **
Qualified geothermal heat pump property costs .
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**5 **


**a **Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology .
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b
If you checked the “Yes” box, enter the qualified battery technology costs
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6a
Add lines 1 through 5b
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b
Multiply line 6a by 30% (0.30) .
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7 aQualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) .
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.
.
.
.
.
.
.
.
.
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b
Enter the complete address of the main home where you installed the fuel cell property.
Number and street
Unit no.
City or town
State
ZIP code
**Caution:**You can only have one main home at a time. (See instructions.)
c
If the special rule for joint occupants applies, check here
and attach a statement. (See instructions.)
8
Qualified fuel cell property costs .
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8
9
Multiply line 8 by 30% (0.30)
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9
10
Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) .
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.
x $1,000
10
11
Enter the smaller of line 9 or line 10
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12
Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16
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13
Add lines 6b, 11, and 12 .
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14
Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) .
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15
**Residential clean energy credit.**Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a
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16
Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 .
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16		 12
1 Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . .
2 Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . .
3 Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . .
4 Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . .
5 a Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology . . . . . . . . . . . . . . . . . . . . .
b If you checked the “Yes” box, enter the qualified battery technology costs . . . . . . . . .
6a Add lines 1 through 5b . . . . . . . . . . . . . . . . . . . . . . . . . .
b Multiply line 6a by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . . .
7 a Qualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) . . . . . . . . . . . . . .
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b Enter the complete address of the main home where you installed the fuel cell property.
Number and street Unit no. City or town State ZIP code
Caution: You can only have one main home at a time. (See instructions.)
c If the special rule for joint occupants applies, check here and attach a statement. (See instructions.)
8 Qualified fuel cell property costs . . . . . . . . . . . . . . . 8
9 Multiply line 8 by 30% (0.30) . . . . . . . . . . . . . . . . 9
10 Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) . . . . . . . . . . . . . . x $1,000 10
11 Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . .
12 Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16 . . .
13 Add lines 6b, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . .
14 Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) . . . . . . . . . . . . . . . . . . . . . . . .
15 Residential clean energy credit. Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a . . . . . . . . . . . . . . . . . . . . . . .
16 Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 . . . . . . . . . . . . . . . . . . . . . . . . 16		 1
**1 **
Qualified solar electric property costs
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**2 **
Qualified solar water heating property costs
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**3 **
Qualified small wind energy property costs
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**4 **
Qualified geothermal heat pump property costs .
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**5 **


**a **Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology .
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b
If you checked the “Yes” box, enter the qualified battery technology costs
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6a
Add lines 1 through 5b
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b
Multiply line 6a by 30% (0.30) .
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7 aQualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) .
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.
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b
Enter the complete address of the main home where you installed the fuel cell property.
Number and street
Unit no.
City or town
State
ZIP code
**Caution:**You can only have one main home at a time. (See instructions.)
c
If the special rule for joint occupants applies, check here
and attach a statement. (See instructions.)
8
Qualified fuel cell property costs .
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8
9
Multiply line 8 by 30% (0.30)
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9
10
Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) .
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x $1,000
10
11
Enter the smaller of line 9 or line 10
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12
Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16
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13
Add lines 6b, 11, and 12 .
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14
Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) .
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15
**Residential clean energy credit.**Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a
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16
Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 .
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16		 13
1 Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . .
2 Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . .
3 Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . .
4 Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . .
5 a Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology . . . . . . . . . . . . . . . . . . . . .
b If you checked the “Yes” box, enter the qualified battery technology costs . . . . . . . . .
6a Add lines 1 through 5b . . . . . . . . . . . . . . . . . . . . . . . . . .
b Multiply line 6a by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . . .
7 a Qualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) . . . . . . . . . . . . . .
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b Enter the complete address of the main home where you installed the fuel cell property.
Number and street Unit no. City or town State ZIP code
Caution: You can only have one main home at a time. (See instructions.)
c If the special rule for joint occupants applies, check here and attach a statement. (See instructions.)
8 Qualified fuel cell property costs . . . . . . . . . . . . . . . 8
9 Multiply line 8 by 30% (0.30) . . . . . . . . . . . . . . . . 9
10 Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) . . . . . . . . . . . . . . x $1,000 10
11 Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . .
12 Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16 . . .
13 Add lines 6b, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . .
14 Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) . . . . . . . . . . . . . . . . . . . . . . . .
15 Residential clean energy credit. Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a . . . . . . . . . . . . . . . . . . . . . . .
16 Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 . . . . . . . . . . . . . . . . . . . . . . . . 16		 1
**1 **
Qualified solar electric property costs
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**2 **
Qualified solar water heating property costs
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**3 **
Qualified small wind energy property costs
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**4 **
Qualified geothermal heat pump property costs .
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**5 **


**a **Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology .
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b
If you checked the “Yes” box, enter the qualified battery technology costs
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6a
Add lines 1 through 5b
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b
Multiply line 6a by 30% (0.30) .
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7 aQualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) .
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.
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b
Enter the complete address of the main home where you installed the fuel cell property.
Number and street
Unit no.
City or town
State
ZIP code
**Caution:**You can only have one main home at a time. (See instructions.)
c
If the special rule for joint occupants applies, check here
and attach a statement. (See instructions.)
8
Qualified fuel cell property costs .
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8
9
Multiply line 8 by 30% (0.30)
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9
10
Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) .
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x $1,000
10
11
Enter the smaller of line 9 or line 10
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12
Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16
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13
Add lines 6b, 11, and 12 .
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14
Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) .
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15
**Residential clean energy credit.**Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a
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16
Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 .
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16		 14
1 Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . .
2 Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . .
3 Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . .
4 Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . .
5 a Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology . . . . . . . . . . . . . . . . . . . . .
b If you checked the “Yes” box, enter the qualified battery technology costs . . . . . . . . .
6a Add lines 1 through 5b . . . . . . . . . . . . . . . . . . . . . . . . . .
b Multiply line 6a by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . . .
7 a Qualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) . . . . . . . . . . . . . .
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b Enter the complete address of the main home where you installed the fuel cell property.
Number and street Unit no. City or town State ZIP code
Caution: You can only have one main home at a time. (See instructions.)
c If the special rule for joint occupants applies, check here and attach a statement. (See instructions.)
8 Qualified fuel cell property costs . . . . . . . . . . . . . . . 8
9 Multiply line 8 by 30% (0.30) . . . . . . . . . . . . . . . . 9
10 Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) . . . . . . . . . . . . . . x $1,000 10
11 Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . .
12 Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16 . . .
13 Add lines 6b, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . .
14 Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) . . . . . . . . . . . . . . . . . . . . . . . .
15 Residential clean energy credit. Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a . . . . . . . . . . . . . . . . . . . . . . .
16 Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 . . . . . . . . . . . . . . . . . . . . . . . . 16		 1
**1 **
Qualified solar electric property costs
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**2 **
Qualified solar water heating property costs
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**3 **
Qualified small wind energy property costs
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**4 **
Qualified geothermal heat pump property costs .
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**5 **


**a **Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology .
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b
If you checked the “Yes” box, enter the qualified battery technology costs
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6a
Add lines 1 through 5b
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b
Multiply line 6a by 30% (0.30) .
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7 aQualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) .
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.
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.
.
.
.
.
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b
Enter the complete address of the main home where you installed the fuel cell property.
Number and street
Unit no.
City or town
State
ZIP code
**Caution:**You can only have one main home at a time. (See instructions.)
c
If the special rule for joint occupants applies, check here
and attach a statement. (See instructions.)
8
Qualified fuel cell property costs .
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8
9
Multiply line 8 by 30% (0.30)
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9
10
Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) .
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x $1,000
10
11
Enter the smaller of line 9 or line 10
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12
Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16
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13
Add lines 6b, 11, and 12 .
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14
Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) .
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15
**Residential clean energy credit.**Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a
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16
Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 .
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16		 15
1 Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . .
2 Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . .
3 Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . .
4 Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . .
5 a Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology . . . . . . . . . . . . . . . . . . . . .
b If you checked the “Yes” box, enter the qualified battery technology costs . . . . . . . . .
6a Add lines 1 through 5b . . . . . . . . . . . . . . . . . . . . . . . . . .
b Multiply line 6a by 30% (0.30) . . . . . . . . . . . . . . . . . . . . . . . .
7 a Qualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) . . . . . . . . . . . . . .
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b Enter the complete address of the main home where you installed the fuel cell property.
Number and street Unit no. City or town State ZIP code
Caution: You can only have one main home at a time. (See instructions.)
c If the special rule for joint occupants applies, check here and attach a statement. (See instructions.)
8 Qualified fuel cell property costs . . . . . . . . . . . . . . . 8
9 Multiply line 8 by 30% (0.30) . . . . . . . . . . . . . . . . 9
10 Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) . . . . . . . . . . . . . . x $1,000 10
11 Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . .
12 Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16 . . .
13 Add lines 6b, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . .
14 Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) . . . . . . . . . . . . . . . . . . . . . . . .
15 Residential clean energy credit. Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a . . . . . . . . . . . . . . . . . . . . . . .
16 Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 . . . . . . . . . . . . . . . . . . . . . . . . 16		 1
**1 **
Qualified solar electric property costs
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**2 **
Qualified solar water heating property costs
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**3 **
Qualified small wind energy property costs
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**4 **
Qualified geothermal heat pump property costs .
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**5 **


**a **Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology .
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b
If you checked the “Yes” box, enter the qualified battery technology costs
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6a
Add lines 1 through 5b
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b
Multiply line 6a by 30% (0.30) .
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7 aQualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) .
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If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b
Enter the complete address of the main home where you installed the fuel cell property.
Number and street
Unit no.
City or town
State
ZIP code
**Caution:**You can only have one main home at a time. (See instructions.)
c
If the special rule for joint occupants applies, check here
and attach a statement. (See instructions.)
8
Qualified fuel cell property costs .
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8
9
Multiply line 8 by 30% (0.30)
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9
10
Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
(See instructions.) .
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x $1,000
10
11
Enter the smaller of line 9 or line 10
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12
Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16
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13
Add lines 6b, 11, and 12 .
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14
Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) .
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15
**Residential clean energy credit.**Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a
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16
Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 .
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16

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13540P Form 5695 (2025) Created 3/20/25

Form 5695 (2025) Attachment Sequence No. 75 Page 2

Name(s) shown on return. Do not enter name and social security number if shown on other side. Your social security number

Part II Energy Efficient Home Improvement Credit Section A—Qualified Energy Efficiency Improvements

Form 5695 (2025)

Form 5695 (2025) Page 3 Section B—Residential Energy Property Expenditures

21a Did you incur costs for qualified energy property installed on or in connection with a home located in
the United States that you use as a residence? . . . . . . . . . . . . . . . . . .
b Was the qualified energy property originally placed into service by you? . . . . . . . . . .
If you checked the “No” box for line 21a or 21b, you cannot claim the credit for your residential
energy property costs. Skip lines 22 through 25 and line 29. Go to line 26.
c Enter the complete address of each home where you installed qualified energy property.
Number and street Unit no. City or town State ZIP code
22 Residential energy property costs (include labor costs for onsite preparation,
assembly, and original installation). (See instructions.)
a Enter the Qualified Manufacturer Identification Number and cost of the most
expensive central air conditioner . . . . . . . . . . . . . . . 22a
b Enter the cost of all other central air conditioners. If none, enter -0- . . . 22b
c Add lines 22a and 22b . . . . . . . . . . . . . . . . . . 22c
d Multiply line 22c by 30% (0.30). Enter the results. Do not enter more than $600 . . . . . . . .
23a Enter the Qualified Manufacturer Identification Number(s) and cost(s) of the two
most expensive natural gas, propane, or oil water heater(s). If none, enter -0- . 23a
(i) $
(ii) $
b Enter the cost of all other natural gas, propane, or oil water heaters. If none,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . 23b
c Add lines 23a and 23b . . . . . . . . . . . . . . . . . . 23c
d Multiply line 23c by 30% (0.30). Enter the results. Do not enter more than $600 . . . . . . . .
24a Enter the Qualified Manufacturer Identification Number and cost of the most
expensive natural gas, propane, or oil furnace or hot water boiler . . . . 24a
b Enter the cost of all other natural gas, propane, or oil furnace or hot water
boilers. If none, enter -0- . . . . . . . . . . . . . . . . . . 24b
c Add lines 24a and 24b . . . . . . . . . . . . . . . . . . 24c
d Multiply line 24c by 30% (0.30). Enter the results. Do not enter more than $600 . . . . . . . .
25a Did you install improvements or replacements of panelboards, subpanelboards, branch circuits, or
feeders (enabling property) to enable the installation and use of a separate qualified energy efficient
improvement or qualified energy property (enabled property), and were both the enabling property
and the enabled property installed in 2025? (See instructions if some of the property was installed in
2024.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If you checked the “No” box, you cannot claim the credit for enabling property. Skip lines 25b through
25e. Go to line 26. (See instructions.)
b If you checked the “Yes” box for line 25a, enter the code for the type of enabled property. (See
instructions.)
Code(s)
c Enter the cost of improvements or replacement of enabling property . . . 25c
d Enter the Qualified Manufacturer Identification Number(s) of the enabling property.
(i)
(ii)
e Multiply line 25c by 30% (0.30). Enter the results. Do not enter more than $600 . . . . . . . .		 21a Yes No

|21 aDid you incur costs for qualified energy property installed on or in connection with a home located in
the United States that you use as a residence?
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b
Was the qualified energy property originally placed into service by you? .
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If you checked the “No” box for line 21a or 21b, you cannot claim the credit for your residential
energy property costs. Skip lines 22 through 25 and line 29. Go to line 26.
c
Enter the complete address of each home where you installed qualified energy property.
Number and street
Unit no.
City or town
State
ZIP code
22
Residential energy property costs (include labor costs for onsite preparation,
assembly, and original installation). (See instructions.)
22a
a Enter the Qualified Manufacturer Identification Number and cost of the most
expensive central air conditioner .
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b
Enter the cost of all other central air conditioners. If none, enter -0-
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c
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22c
d
Multiply line 22c by 30% (0.30). Enter the results. Donot enter more than $600 .
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23 aEnter the Qualified Manufacturer Identification Number(s) and cost(s) of the two
most expensive natural gas, propane, or oil water heater(s). If none, enter -0- .
23a
(i)
$
(ii)
$
b Enter the cost of all other natural gas, propane, or oil water heaters. If none,
enter -0- .
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23b
c
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23c
d
Multiply line 23c by 30% (0.30). Enter the results. Donot enter more than $600 .
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24 aEnter the Qualified Manufacturer Identification Number and cost of the most
expensive natural gas, propane, or oil furnace or hot water boiler
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24a
b Enter the cost of all other natural gas, propane, or oil furnace or hot water
boilers. If none, enter -0- .
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24b
c
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24c
d
Multiply line 24c by 30% (0.30). Enter the results. Donot enter more than $600 .
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25



a

Did you install improvements or replacements of panelboards, subpanelboards, branch circuits, or
feeders (enabling property) to enable the installation and use of a separate qualified energy efficient
improvement or qualified energy property (enabled property), and were both the enabling property
and the enabled property installed in 2025? (See instructions if some of the property was installed in
2024.) .
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If you checked the “No” box, you cannot claim the credit for enabling property. Skip lines 25b through
25e. Go to line 26. (See instructions.)
b If you checked the “Yes” box for line 25a, enter the code for the type of enabled property. (See
instructions.)
Code(s)
c
Enter the cost of improvements or replacement of enabling property
.
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25c
d
Enter the Qualified Manufacturer Identification Number(s) of the enabling property.
(i)
(ii)
e
Multiply line 25c by 30% (0.30). Enter the results. Donot enter more than $600 .
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.|21a|Yes
No|||||

|21 aDid you incur costs for qualified energy property installed on or in connection with a home located in
the United States that you use as a residence?
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b
Was the qualified energy property originally placed into service by you? .
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If you checked the “No” box for line 21a or 21b, you cannot claim the credit for your residential
energy property costs. Skip lines 22 through 25 and line 29. Go to line 26.
c
Enter the complete address of each home where you installed qualified energy property.
Number and street
Unit no.
City or town
State
ZIP code
22
Residential energy property costs (include labor costs for onsite preparation,
assembly, and original installation). (See instructions.)
22a
a Enter the Qualified Manufacturer Identification Number and cost of the most
expensive central air conditioner .
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b
Enter the cost of all other central air conditioners. If none, enter -0-
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22b
c
Add lines 22a and 22b
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22c
d
Multiply line 22c by 30% (0.30). Enter the results. Donot enter more than $600 .
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23 aEnter the Qualified Manufacturer Identification Number(s) and cost(s) of the two
most expensive natural gas, propane, or oil water heater(s). If none, enter -0- .
23a
(i)
$
(ii)
$
b Enter the cost of all other natural gas, propane, or oil water heaters. If none,
enter -0- .
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23b
c
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23c
d
Multiply line 23c by 30% (0.30). Enter the results. Donot enter more than $600 .
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24 aEnter the Qualified Manufacturer Identification Number and cost of the most
expensive natural gas, propane, or oil furnace or hot water boiler
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24a
b Enter the cost of all other natural gas, propane, or oil furnace or hot water
boilers. If none, enter -0- .
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24b
c
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24c
d
Multiply line 24c by 30% (0.30). Enter the results. Donot enter more than $600 .
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25



a

Did you install improvements or replacements of panelboards, subpanelboards, branch circuits, or
feeders (enabling property) to enable the installation and use of a separate qualified energy efficient
improvement or qualified energy property (enabled property), and were both the enabling property
and the enabled property installed in 2025? (See instructions if some of the property was installed in
2024.) .
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If you checked the “No” box, you cannot claim the credit for enabling property. Skip lines 25b through
25e. Go to line 26. (See instructions.)
b If you checked the “Yes” box for line 25a, enter the code for the type of enabled property. (See
instructions.)
Code(s)
c
Enter the cost of improvements or replacement of enabling property
.
.
.
25c
d
Enter the Qualified Manufacturer Identification Number(s) of the enabling property.
(i)
(ii)
e
Multiply line 25c by 30% (0.30). Enter the results. Donot enter more than $600 .
.
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.|21b|||Yes||No|

|21 aDid you incur costs for qualified energy property installed on or in connection with a home located in
the United States that you use as a residence?
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b
Was the qualified energy property originally placed into service by you? .
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If you checked the “No” box for line 21a or 21b, you cannot claim the credit for your residential
energy property costs. Skip lines 22 through 25 and line 29. Go to line 26.
c
Enter the complete address of each home where you installed qualified energy property.
Number and street
Unit no.
City or town
State
ZIP code
22
Residential energy property costs (include labor costs for onsite preparation,
assembly, and original installation). (See instructions.)
22a
a Enter the Qualified Manufacturer Identification Number and cost of the most
expensive central air conditioner .
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b
Enter the cost of all other central air conditioners. If none, enter -0-
.
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22b
c
Add lines 22a and 22b
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22c
d
Multiply line 22c by 30% (0.30). Enter the results. Donot enter more than $600 .
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23 aEnter the Qualified Manufacturer Identification Number(s) and cost(s) of the two
most expensive natural gas, propane, or oil water heater(s). If none, enter -0- .
23a
(i)
$
(ii)
$
b Enter the cost of all other natural gas, propane, or oil water heaters. If none,
enter -0- .
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23b
c
Add lines 23a and 23b
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23c
d
Multiply line 23c by 30% (0.30). Enter the results. Donot enter more than $600 .
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24 aEnter the Qualified Manufacturer Identification Number and cost of the most
expensive natural gas, propane, or oil furnace or hot water boiler
.
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24a
b Enter the cost of all other natural gas, propane, or oil furnace or hot water
boilers. If none, enter -0- .
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24b
c
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24c
d
Multiply line 24c by 30% (0.30). Enter the results. Donot enter more than $600 .
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25



a

Did you install improvements or replacements of panelboards, subpanelboards, branch circuits, or
feeders (enabling property) to enable the installation and use of a separate qualified energy efficient
improvement or qualified energy property (enabled property), and were both the enabling property
and the enabled property installed in 2025? (See instructions if some of the property was installed in
2024.) .
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If you checked the “No” box, you cannot claim the credit for enabling property. Skip lines 25b through
25e. Go to line 26. (See instructions.)
b If you checked the “Yes” box for line 25a, enter the code for the type of enabled property. (See
instructions.)
Code(s)
c
Enter the cost of improvements or replacement of enabling property
.
.
.
25c
d
Enter the Qualified Manufacturer Identification Number(s) of the enabling property.
(i)
(ii)
e
Multiply line 25c by 30% (0.30). Enter the results. Donot enter more than $600 .
.
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.|22d||||||

|21 aDid you incur costs for qualified energy property installed on or in connection with a home located in
the United States that you use as a residence?
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b
Was the qualified energy property originally placed into service by you? .
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.
If you checked the “No” box for line 21a or 21b, you cannot claim the credit for your residential
energy property costs. Skip lines 22 through 25 and line 29. Go to line 26.
c
Enter the complete address of each home where you installed qualified energy property.
Number and street
Unit no.
City or town
State
ZIP code
22
Residential energy property costs (include labor costs for onsite preparation,
assembly, and original installation). (See instructions.)
22a
a Enter the Qualified Manufacturer Identification Number and cost of the most
expensive central air conditioner .
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.
.
.
.
.
.
.
.
.
.
.
.
b
Enter the cost of all other central air conditioners. If none, enter -0-
.
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22b
c
Add lines 22a and 22b
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22c
d
Multiply line 22c by 30% (0.30). Enter the results. Donot enter more than $600 .
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23 aEnter the Qualified Manufacturer Identification Number(s) and cost(s) of the two
most expensive natural gas, propane, or oil water heater(s). If none, enter -0- .
23a
(i)
$
(ii)
$
b Enter the cost of all other natural gas, propane, or oil water heaters. If none,
enter -0- .
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23b
c
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23c
d
Multiply line 23c by 30% (0.30). Enter the results. Donot enter more than $600 .
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24 aEnter the Qualified Manufacturer Identification Number and cost of the most
expensive natural gas, propane, or oil furnace or hot water boiler
.
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24a
b Enter the cost of all other natural gas, propane, or oil furnace or hot water
boilers. If none, enter -0- .
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24b
c
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24c
d
Multiply line 24c by 30% (0.30). Enter the results. Donot enter more than $600 .
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25



a

Did you install improvements or replacements of panelboards, subpanelboards, branch circuits, or
feeders (enabling property) to enable the installation and use of a separate qualified energy efficient
improvement or qualified energy property (enabled property), and were both the enabling property
and the enabled property installed in 2025? (See instructions if some of the property was installed in
2024.) .
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If you checked the “No” box, you cannot claim the credit for enabling property. Skip lines 25b through
25e. Go to line 26. (See instructions.)
b If you checked the “Yes” box for line 25a, enter the code for the type of enabled property. (See
instructions.)
Code(s)
c
Enter the cost of improvements or replacement of enabling property
.
.
.
25c
d
Enter the Qualified Manufacturer Identification Number(s) of the enabling property.
(i)
(ii)
e
Multiply line 25c by 30% (0.30). Enter the results. Donot enter more than $600 .
.
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.|23d||||||

|21 aDid you incur costs for qualified energy property installed on or in connection with a home located in
the United States that you use as a residence?
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b
Was the qualified energy property originally placed into service by you? .
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.
If you checked the “No” box for line 21a or 21b, you cannot claim the credit for your residential
energy property costs. Skip lines 22 through 25 and line 29. Go to line 26.
c
Enter the complete address of each home where you installed qualified energy property.
Number and street
Unit no.
City or town
State
ZIP code
22
Residential energy property costs (include labor costs for onsite preparation,
assembly, and original installation). (See instructions.)
22a
a Enter the Qualified Manufacturer Identification Number and cost of the most
expensive central air conditioner .
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b
Enter the cost of all other central air conditioners. If none, enter -0-
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22b
c
Add lines 22a and 22b
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22c
d
Multiply line 22c by 30% (0.30). Enter the results. Donot enter more than $600 .
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23 aEnter the Qualified Manufacturer Identification Number(s) and cost(s) of the two
most expensive natural gas, propane, or oil water heater(s). If none, enter -0- .
23a
(i)
$
(ii)
$
b Enter the cost of all other natural gas, propane, or oil water heaters. If none,
enter -0- .
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23b
c
Add lines 23a and 23b
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23c
d
Multiply line 23c by 30% (0.30). Enter the results. Donot enter more than $600 .
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24 aEnter the Qualified Manufacturer Identification Number and cost of the most
expensive natural gas, propane, or oil furnace or hot water boiler
.
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24a
b Enter the cost of all other natural gas, propane, or oil furnace or hot water
boilers. If none, enter -0- .
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24b
c
Add lines 24a and 24b
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24c
d
Multiply line 24c by 30% (0.30). Enter the results. Donot enter more than $600 .
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25



a

Did you install improvements or replacements of panelboards, subpanelboards, branch circuits, or
feeders (enabling property) to enable the installation and use of a separate qualified energy efficient
improvement or qualified energy property (enabled property), and were both the enabling property
and the enabled property installed in 2025? (See instructions if some of the property was installed in
2024.) .
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If you checked the “No” box, you cannot claim the credit for enabling property. Skip lines 25b through
25e. Go to line 26. (See instructions.)
b If you checked the “Yes” box for line 25a, enter the code for the type of enabled property. (See
instructions.)
Code(s)
c
Enter the cost of improvements or replacement of enabling property
.
.
.
25c
d
Enter the Qualified Manufacturer Identification Number(s) of the enabling property.
(i)
(ii)
e
Multiply line 25c by 30% (0.30). Enter the results. Donot enter more than $600 .
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.|24d||||||

|21 aDid you incur costs for qualified energy property installed on or in connection with a home located in
the United States that you use as a residence?
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b
Was the qualified energy property originally placed into service by you? .
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If you checked the “No” box for line 21a or 21b, you cannot claim the credit for your residential
energy property costs. Skip lines 22 through 25 and line 29. Go to line 26.
c
Enter the complete address of each home where you installed qualified energy property.
Number and street
Unit no.
City or town
State
ZIP code
22
Residential energy property costs (include labor costs for onsite preparation,
assembly, and original installation). (See instructions.)
22a
a Enter the Qualified Manufacturer Identification Number and cost of the most
expensive central air conditioner .
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.
.
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b
Enter the cost of all other central air conditioners. If none, enter -0-
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22b
c
Add lines 22a and 22b
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22c
d
Multiply line 22c by 30% (0.30). Enter the results. Donot enter more than $600 .
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23 aEnter the Qualified Manufacturer Identification Number(s) and cost(s) of the two
most expensive natural gas, propane, or oil water heater(s). If none, enter -0- .
23a
(i)
$
(ii)
$
b Enter the cost of all other natural gas, propane, or oil water heaters. If none,
enter -0- .
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23b
c
Add lines 23a and 23b
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23c
d
Multiply line 23c by 30% (0.30). Enter the results. Donot enter more than $600 .
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24 aEnter the Qualified Manufacturer Identification Number and cost of the most
expensive natural gas, propane, or oil furnace or hot water boiler
.
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24a
b Enter the cost of all other natural gas, propane, or oil furnace or hot water
boilers. If none, enter -0- .
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24b
c
Add lines 24a and 24b
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24c
d
Multiply line 24c by 30% (0.30). Enter the results. Donot enter more than $600 .
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25



a

Did you install improvements or replacements of panelboards, subpanelboards, branch circuits, or
feeders (enabling property) to enable the installation and use of a separate qualified energy efficient
improvement or qualified energy property (enabled property), and were both the enabling property
and the enabled property installed in 2025? (See instructions if some of the property was installed in
2024.) .
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If you checked the “No” box, you cannot claim the credit for enabling property. Skip lines 25b through
25e. Go to line 26. (See instructions.)
b If you checked the “Yes” box for line 25a, enter the code for the type of enabled property. (See
instructions.)
Code(s)
c
Enter the cost of improvements or replacement of enabling property
.
.
.
25c
d
Enter the Qualified Manufacturer Identification Number(s) of the enabling property.
(i)
(ii)
e
Multiply line 25c by 30% (0.30). Enter the results. Donot enter more than $600 .
.
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.
.|25a|Yes
No|Yes
No|Yes
No|Yes
No|Yes
No|

|21 aDid you incur costs for qualified energy property installed on or in connection with a home located in
the United States that you use as a residence?
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b
Was the qualified energy property originally placed into service by you? .
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.
If you checked the “No” box for line 21a or 21b, you cannot claim the credit for your residential
energy property costs. Skip lines 22 through 25 and line 29. Go to line 26.
c
Enter the complete address of each home where you installed qualified energy property.
Number and street
Unit no.
City or town
State
ZIP code
22
Residential energy property costs (include labor costs for onsite preparation,
assembly, and original installation). (See instructions.)
22a
a Enter the Qualified Manufacturer Identification Number and cost of the most
expensive central air conditioner .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Enter the cost of all other central air conditioners. If none, enter -0-
.
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.
22b
c
Add lines 22a and 22b
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22c
d
Multiply line 22c by 30% (0.30). Enter the results. Donot enter more than $600 .
.
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.
23 aEnter the Qualified Manufacturer Identification Number(s) and cost(s) of the two
most expensive natural gas, propane, or oil water heater(s). If none, enter -0- .
23a
(i)
$
(ii)
$
b Enter the cost of all other natural gas, propane, or oil water heaters. If none,
enter -0- .
.
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23b
c
Add lines 23a and 23b
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23c
d
Multiply line 23c by 30% (0.30). Enter the results. Donot enter more than $600 .
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.
24 aEnter the Qualified Manufacturer Identification Number and cost of the most
expensive natural gas, propane, or oil furnace or hot water boiler
.
.
.
.
24a
b Enter the cost of all other natural gas, propane, or oil furnace or hot water
boilers. If none, enter -0- .
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24b
c
Add lines 24a and 24b
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24c
d
Multiply line 24c by 30% (0.30). Enter the results. Donot enter more than $600 .
.
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.
25



a

Did you install improvements or replacements of panelboards, subpanelboards, branch circuits, or
feeders (enabling property) to enable the installation and use of a separate qualified energy efficient
improvement or qualified energy property (enabled property), and were both the enabling property
and the enabled property installed in 2025? (See instructions if some of the property was installed in
2024.) .
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.
If you checked the “No” box, you cannot claim the credit for enabling property. Skip lines 25b through
25e. Go to line 26. (See instructions.)
b If you checked the “Yes” box for line 25a, enter the code for the type of enabled property. (See
instructions.)
Code(s)
c
Enter the cost of improvements or replacement of enabling property
.
.
.
25c
d
Enter the Qualified Manufacturer Identification Number(s) of the enabling property.
(i)
(ii)
e
Multiply line 25c by 30% (0.30). Enter the results. Donot enter more than $600 .
.
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.
.|25e||||||

Form 5695 (2025)

Form 5695 (2025) Page 4 Section B—Residential Energy Property Expenditures (continued)

26 Home energy audits.
a Did you incur costs for a home energy audit that included an inspection of your main home located in
the United States and a written report prepared by a certified home energy auditor? (See instructions.)
If you checked the “No” box, you cannot claim the home energy audit credit. Stop. Go to line 27.
b Enter the cost of the home energy audits . . . . . . . . . . . . 26b
c Multiply line 26b by 30% (0.30). Enter the results. Do not enter more than $150 . . . . . . . .
27 Add lines 18b, 19h, 20d, 22d, 23d, 24d, 25e, and 26c . . . . . . . . 27
28 Enter the smaller of line 27 or $1,200 . . . . . . . . . . . . . . . . . . . . . .
29 Heat pumps and heat pump water heaters; biomass stoves and biomass boilers.
a Enter the Qualified Manufacturer Identification Number and cost of the most
expensive electric or natural gas heat pump . . . . . . . . . . . 29a
b Enter the cost of all other electric or natural gas heat pumps. If none, enter -0- 29b
c Enter the Qualified Manufacturer Identification Number and cost of the most
expensive electric or natural gas heat pump water heater . . . . . . . 29c
d Enter the cost of all other electric or natural gas heat pump water heaters. If
none, enter -0- . . . . . . . . . . . . . . . . . . . . . 29d
e Enter the Qualified Manufacturer Identification Number and cost of the most
expensive biomass stove or boiler . . . . . . . . . . . . . . 29e
f Enter the cost of all other biomass stoves and biomass boilers. If none, enter -0- 29f
g Add lines 29a through 29f . . . . . . . . . . . . . . . . . 29g
h Multiply line 29g by 30% (0.30). Enter the results. Do not enter more than $2,000 . . . . . . .
30 Add lines 28 and 29h . . . . . . . . . . . . . . . . . . . . . . . . . . .
31 Limitation based on tax liability. Enter the amount from the Energy Efficient Home Improvement Credit
Limit Worksheet. (See instructions.) . . . . . . . . . . . . . . . . . . . . . .
32 Energy efficient home improvement credit. Enter the smaller of line 30 or line 31. Also include this
amount on Schedule 3 (Form 1040), line 5b . . . . . . . . . . . . . . . . . . .
a If the special rule for joint occupants applies, check here and attach a statement. (See instructions.)
b If you live in a condominium or cooperative and have a fractional share of the qualified energy efficiency
improvements or residential energy property expenditures, check here . (See instructions.)		 26a Yes No
26
Home energy audits.
a Did you incur costs for a home energy audit that included an inspection of your main home located in
the United States and a written report prepared by a certified home energy auditor? (See instructions.)
If you checked the “No” box, you cannot claim the home energy audit credit. Stop. Go to line 27.
b
Enter the cost of the home energy audits
.
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26b
c
Multiply line 26b by 30% (0.30). Enter the results. Donot enter more than $150 .
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27
Add lines 18b, 19h, 20d, 22d, 23d, 24d, 25e, and 26c .
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27
28
Enter the smaller of line 27 or $1,200 .
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29
Heat pumps and heat pump water heaters; biomass stoves and biomass boilers.
**a **Enter the Qualified Manufacturer Identification Number and cost of the most
expensive electric or natural gas heat pump
.
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.
29a
b
Enter the cost of all other electric or natural gas heat pumps. If none, enter -0-
29b
**c **Enter the Qualified Manufacturer Identification Number and cost of the most
expensive electric or natural gas heat pump water heater .
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29c
**d **Enter the cost of all other electric or natural gas heat pump water heaters. If
none, enter -0- .
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29d
e Enter the Qualified Manufacturer Identification Number and cost of the most
expensive biomass stove or boiler
.
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29e
f
Enter the cost of all other biomass stoves and biomass boilers. If none, enter -0-
29f
g
Add lines 29a through 29f
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29g
h
Multiply line 29g by 30% (0.30). Enter the results. Donot enter more than $2,000 .
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30
Add lines 28 and 29h .
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31
Limitation based on tax liability. Enter the amount from the Energy Efficient Home Improvement Credit
Limit Worksheet. (See instructions.) .
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32
Energy efficient home improvement credit. Enter the smaller of line 30 or line 31. Also include this
amount on Schedule 3 (Form 1040), line 5b
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.
a
If the special rule for joint occupants applies, check here
and attach a statement. (See instructions.)
**b **If you live in a condominium or cooperative and have a fractional share of the qualified energy efficiency
improvements or residential energy property expenditures, check here . (See instructions.)		 26c
26
Home energy audits.
a Did you incur costs for a home energy audit that included an inspection of your main home located in
the United States and a written report prepared by a certified home energy auditor? (See instructions.)
If you checked the “No” box, you cannot claim the home energy audit credit. Stop. Go to line 27.
b
Enter the cost of the home energy audits
.
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.
26b
c
Multiply line 26b by 30% (0.30). Enter the results. Donot enter more than $150 .
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27
Add lines 18b, 19h, 20d, 22d, 23d, 24d, 25e, and 26c .
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27
28
Enter the smaller of line 27 or $1,200 .
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29
Heat pumps and heat pump water heaters; biomass stoves and biomass boilers.
**a **Enter the Qualified Manufacturer Identification Number and cost of the most
expensive electric or natural gas heat pump
.
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.
.
.
.
.
.
.
.
.
29a
b
Enter the cost of all other electric or natural gas heat pumps. If none, enter -0-
29b
**c **Enter the Qualified Manufacturer Identification Number and cost of the most
expensive electric or natural gas heat pump water heater .
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.
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.
29c
**d **Enter the cost of all other electric or natural gas heat pump water heaters. If
none, enter -0- .
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.
29d
e Enter the Qualified Manufacturer Identification Number and cost of the most
expensive biomass stove or boiler
.
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.
29e
f
Enter the cost of all other biomass stoves and biomass boilers. If none, enter -0-
29f
g
Add lines 29a through 29f
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29g
h
Multiply line 29g by 30% (0.30). Enter the results. Donot enter more than $2,000 .
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30
Add lines 28 and 29h .
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31
Limitation based on tax liability. Enter the amount from the Energy Efficient Home Improvement Credit
Limit Worksheet. (See instructions.) .
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32
Energy efficient home improvement credit. Enter the smaller of line 30 or line 31. Also include this
amount on Schedule 3 (Form 1040), line 5b
.
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.
.
a
If the special rule for joint occupants applies, check here
and attach a statement. (See instructions.)
**b **If you live in a condominium or cooperative and have a fractional share of the qualified energy efficiency
improvements or residential energy property expenditures, check here . (See instructions.)		 28
26
Home energy audits.
a Did you incur costs for a home energy audit that included an inspection of your main home located in
the United States and a written report prepared by a certified home energy auditor? (See instructions.)
If you checked the “No” box, you cannot claim the home energy audit credit. Stop. Go to line 27.
b
Enter the cost of the home energy audits
.
.
.
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.
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.
.
26b
c
Multiply line 26b by 30% (0.30). Enter the results. Donot enter more than $150 .
.
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27
Add lines 18b, 19h, 20d, 22d, 23d, 24d, 25e, and 26c .
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27
28
Enter the smaller of line 27 or $1,200 .
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29
Heat pumps and heat pump water heaters; biomass stoves and biomass boilers.
**a **Enter the Qualified Manufacturer Identification Number and cost of the most
expensive electric or natural gas heat pump
.
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.
.
.
.
.
.
.
.
.
29a
b
Enter the cost of all other electric or natural gas heat pumps. If none, enter -0-
29b
**c **Enter the Qualified Manufacturer Identification Number and cost of the most
expensive electric or natural gas heat pump water heater .
.
.
.
.
.
.
29c
**d **Enter the cost of all other electric or natural gas heat pump water heaters. If
none, enter -0- .
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29d
e Enter the Qualified Manufacturer Identification Number and cost of the most
expensive biomass stove or boiler
.
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.
.
.
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.
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.
.
29e
f
Enter the cost of all other biomass stoves and biomass boilers. If none, enter -0-
29f
g
Add lines 29a through 29f
.
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.
29g
h
Multiply line 29g by 30% (0.30). Enter the results. Donot enter more than $2,000 .
.
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.
30
Add lines 28 and 29h .
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31
Limitation based on tax liability. Enter the amount from the Energy Efficient Home Improvement Credit
Limit Worksheet. (See instructions.) .
.
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.
32
Energy efficient home improvement credit. Enter the smaller of line 30 or line 31. Also include this
amount on Schedule 3 (Form 1040), line 5b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
a
If the special rule for joint occupants applies, check here
and attach a statement. (See instructions.)
**b **If you live in a condominium or cooperative and have a fractional share of the qualified energy efficiency
improvements or residential energy property expenditures, check here . (See instructions.)		 29h
26
Home energy audits.
a Did you incur costs for a home energy audit that included an inspection of your main home located in
the United States and a written report prepared by a certified home energy auditor? (See instructions.)
If you checked the “No” box, you cannot claim the home energy audit credit. Stop. Go to line 27.
b
Enter the cost of the home energy audits
.
.
.
.
.
.
.
.
.
.
.
.
26b
c
Multiply line 26b by 30% (0.30). Enter the results. Donot enter more than $150 .
.
.
.
.
.
.
.
27
Add lines 18b, 19h, 20d, 22d, 23d, 24d, 25e, and 26c .
.
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.
27
28
Enter the smaller of line 27 or $1,200 .
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29
Heat pumps and heat pump water heaters; biomass stoves and biomass boilers.
**a **Enter the Qualified Manufacturer Identification Number and cost of the most
expensive electric or natural gas heat pump
.
.
.
.
.
.
.
.
.
.
.
29a
b
Enter the cost of all other electric or natural gas heat pumps. If none, enter -0-
29b
**c **Enter the Qualified Manufacturer Identification Number and cost of the most
expensive electric or natural gas heat pump water heater .
.
.
.
.
.
.
29c
**d **Enter the cost of all other electric or natural gas heat pump water heaters. If
none, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
29d
e Enter the Qualified Manufacturer Identification Number and cost of the most
expensive biomass stove or boiler
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29e
f
Enter the cost of all other biomass stoves and biomass boilers. If none, enter -0-
29f
g
Add lines 29a through 29f
.
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.
29g
h
Multiply line 29g by 30% (0.30). Enter the results. Donot enter more than $2,000 .
.
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.
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.
30
Add lines 28 and 29h .
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31
Limitation based on tax liability. Enter the amount from the Energy Efficient Home Improvement Credit
Limit Worksheet. (See instructions.) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
32
Energy efficient home improvement credit. Enter the smaller of line 30 or line 31. Also include this
amount on Schedule 3 (Form 1040), line 5b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
a
If the special rule for joint occupants applies, check here
and attach a statement. (See instructions.)
**b **If you live in a condominium or cooperative and have a fractional share of the qualified energy efficiency
improvements or residential energy property expenditures, check here . (See instructions.)		 30
26
Home energy audits.
a Did you incur costs for a home energy audit that included an inspection of your main home located in
the United States and a written report prepared by a certified home energy auditor? (See instructions.)
If you checked the “No” box, you cannot claim the home energy audit credit. Stop. Go to line 27.
b
Enter the cost of the home energy audits
.
.
.
.
.
.
.
.
.
.
.
.
26b
c
Multiply line 26b by 30% (0.30). Enter the results. Donot enter more than $150 .
.
.
.
.
.
.
.
27
Add lines 18b, 19h, 20d, 22d, 23d, 24d, 25e, and 26c .
.
.
.
.
.
.
.
27
28
Enter the smaller of line 27 or $1,200 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Heat pumps and heat pump water heaters; biomass stoves and biomass boilers.
**a **Enter the Qualified Manufacturer Identification Number and cost of the most
expensive electric or natural gas heat pump
.
.
.
.
.
.
.
.
.
.
.
29a
b
Enter the cost of all other electric or natural gas heat pumps. If none, enter -0-
29b
**c **Enter the Qualified Manufacturer Identification Number and cost of the most
expensive electric or natural gas heat pump water heater .
.
.
.
.
.
.
29c
**d **Enter the cost of all other electric or natural gas heat pump water heaters. If
none, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29d
e Enter the Qualified Manufacturer Identification Number and cost of the most
expensive biomass stove or boiler
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29e
f
Enter the cost of all other biomass stoves and biomass boilers. If none, enter -0-
29f
g
Add lines 29a through 29f
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29g
h
Multiply line 29g by 30% (0.30). Enter the results. Donot enter more than $2,000 .
.
.
.
.
.
.
30
Add lines 28 and 29h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
Limitation based on tax liability. Enter the amount from the Energy Efficient Home Improvement Credit
Limit Worksheet. (See instructions.) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
32
Energy efficient home improvement credit. Enter the smaller of line 30 or line 31. Also include this
amount on Schedule 3 (Form 1040), line 5b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
a
If the special rule for joint occupants applies, check here
and attach a statement. (See instructions.)
**b **If you live in a condominium or cooperative and have a fractional share of the qualified energy efficiency
improvements or residential energy property expenditures, check here . (See instructions.)		 31
26
Home energy audits.
a Did you incur costs for a home energy audit that included an inspection of your main home located in
the United States and a written report prepared by a certified home energy auditor? (See instructions.)
If you checked the “No” box, you cannot claim the home energy audit credit. Stop. Go to line 27.
b
Enter the cost of the home energy audits
.
.
.
.
.
.
.
.
.
.
.
.
26b
c
Multiply line 26b by 30% (0.30). Enter the results. Donot enter more than $150 .
.
.
.
.
.
.
.
27
Add lines 18b, 19h, 20d, 22d, 23d, 24d, 25e, and 26c .
.
.
.
.
.
.
.
27
28
Enter the smaller of line 27 or $1,200 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Heat pumps and heat pump water heaters; biomass stoves and biomass boilers.
**a **Enter the Qualified Manufacturer Identification Number and cost of the most
expensive electric or natural gas heat pump
.
.
.
.
.
.
.
.
.
.
.
29a
b
Enter the cost of all other electric or natural gas heat pumps. If none, enter -0-
29b
**c **Enter the Qualified Manufacturer Identification Number and cost of the most
expensive electric or natural gas heat pump water heater .
.
.
.
.
.
.
29c
**d **Enter the cost of all other electric or natural gas heat pump water heaters. If
none, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29d
e Enter the Qualified Manufacturer Identification Number and cost of the most
expensive biomass stove or boiler
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29e
f
Enter the cost of all other biomass stoves and biomass boilers. If none, enter -0-
29f
g
Add lines 29a through 29f
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29g
h
Multiply line 29g by 30% (0.30). Enter the results. Donot enter more than $2,000 .
.
.
.
.
.
.
30
Add lines 28 and 29h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
Limitation based on tax liability. Enter the amount from the Energy Efficient Home Improvement Credit
Limit Worksheet. (See instructions.) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
32
Energy efficient home improvement credit. Enter the smaller of line 30 or line 31. Also include this
amount on Schedule 3 (Form 1040), line 5b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
a
If the special rule for joint occupants applies, check here
and attach a statement. (See instructions.)
**b **If you live in a condominium or cooperative and have a fractional share of the qualified energy efficiency
improvements or residential energy property expenditures, check here . (See instructions.)		 32
26
Home energy audits.
a Did you incur costs for a home energy audit that included an inspection of your main home located in
the United States and a written report prepared by a certified home energy auditor? (See instructions.)
If you checked the “No” box, you cannot claim the home energy audit credit. Stop. Go to line 27.
b
Enter the cost of the home energy audits
.
.
.
.
.
.
.
.
.
.
.
.
26b
c
Multiply line 26b by 30% (0.30). Enter the results. Donot enter more than $150 .
.
.
.
.
.
.
.
27
Add lines 18b, 19h, 20d, 22d, 23d, 24d, 25e, and 26c .
.
.
.
.
.
.
.
27
28
Enter the smaller of line 27 or $1,200 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Heat pumps and heat pump water heaters; biomass stoves and biomass boilers.
**a **Enter the Qualified Manufacturer Identification Number and cost of the most
expensive electric or natural gas heat pump
.
.
.
.
.
.
.
.
.
.
.
29a
b
Enter the cost of all other electric or natural gas heat pumps. If none, enter -0-
29b
**c **Enter the Qualified Manufacturer Identification Number and cost of the most
expensive electric or natural gas heat pump water heater .
.
.
.
.
.
.
29c
**d **Enter the cost of all other electric or natural gas heat pump water heaters. If
none, enter -0- .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29d
e Enter the Qualified Manufacturer Identification Number and cost of the most
expensive biomass stove or boiler
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29e
f
Enter the cost of all other biomass stoves and biomass boilers. If none, enter -0-
29f
g
Add lines 29a through 29f
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29g
h
Multiply line 29g by 30% (0.30). Enter the results. Donot enter more than $2,000 .
.
.
.
.
.
.
30
Add lines 28 and 29h .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
Limitation based on tax liability. Enter the amount from the Energy Efficient Home Improvement Credit
Limit Worksheet. (See instructions.) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
32
Energy efficient home improvement credit. Enter the smaller of line 30 or line 31. Also include this
amount on Schedule 3 (Form 1040), line 5b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
a
If the special rule for joint occupants applies, check here
and attach a statement. (See instructions.)
**b **If you live in a condominium or cooperative and have a fractional share of the qualified energy efficiency
improvements or residential energy property expenditures, check here . (See instructions.)

Form 5695 (2025)

Exceptions & meaning →

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