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Federal housing law

Form 8908 — Energy Efficient Home Credit

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/f8908.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Form

8908

(Rev. December 2025)

Department of the Treasury Internal Revenue Service

Exceptions & meaning →

Energy Efficient Home Credit

Attach to your tax return. Go to www.irs.gov/Form8908 for instructions and the latest information.

OMB No. 1545-0074

Attachment Sequence No. 153

Name(s) shown on return Identifying number

A

B

For each home for which you are claiming the credit, are you an eligible contractor that participated in the Energy Star Residential New Construction Program, the Energy Star Manufactured New Homes Program, or the Energy Star Multifamily New Construction Program and built or produced a qualified new energy efficient home? See instructions . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

For each home for which you are claiming the credit, did you have a basis in a qualified new energy efficient home during its construction/production and before it was acquired by a person for use as a residence during the tax year? See instructions . . . . . . . . . . . . . . . . . . . . Yes No

C For each home for which you are claiming the credit, did a certifier issue a certification of energy efficiency

savings before the home was acquired by a person for use as a residence during the tax year? See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If you answered “No” to question A, B, or C, STOP, you cannot claim the credit. If you answered “Yes” to questions A, B, and C, continue to line D.

D

Complete Part II and list the person or business (certifier) you used to secure a certification of energy efficiency savings for the home(s) for which you are claiming the credit, and enter the number of certifiers listed in Part II here. See instructions for the definition of a certifier . . . . . . . . . . . . . .

E Enter the total number of home certifications reported in Part II, column (c). This entry must equal the sum of lines 1a, 2a, 3a, 4a, 5a, and 6a below . . . . . . . . . . . . . . . . . . . . . . .

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Part I. Information About Your Qualified Homes

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37718T Form 8908 (Rev. 12-2025) Created 9/15/2025

Form 8908 (Rev. 12-2025) Page 2

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Part I. Information About Your Qualified Homes (continued)

6 a Enter the total number of qualified new energy efficient homes eligible to
participate in the Energy Star Multifamily New Construction Program not
meeting the prevailing wage requirements but certified as a zero energy ready
home that were sold or leased to another person for use as a residence during
the tax year. See instructions . . . . . . . . . . . . . . . . 6a
b Multiply line 6a by $1,000 . . . . . . . . . . . . . . . . . . . . . . . . .
7 Energy efficient home credit from partnerships and S corporations (see instructions) . . . . . .
8 Add lines 1b, 2b, 3b, 4b, 5b, 6b, and 7. Partnerships and S corporations, report this amount on
Schedule K. All others, report this amount on Form 3800, Part III, line 1p . . . . . . . . . .		 6a 6b
**6 **



**a **Enter the total number of qualified new energy efficient homes eligible to
participate in the Energy Star Multifamily New Construction Program not
meeting the prevailing wage requirements but certified as a zero energy ready
home that were sold or leased to another person for use as a residence during
the tax year. See instructions
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**b **Multiply line 6a by $1,000
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Energy efficient home credit from partnerships and S corporations (see instructions) .
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**8 **
Add lines 1b, 2b, 3b, 4b, 5b, 6b, and 7. Partnerships and S corporations, report this amount on
Schedule K. All others, report this amount on Form 3800, Part III, line 1p .
.
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.		 6a 7
**6 **



**a **Enter the total number of qualified new energy efficient homes eligible to
participate in the Energy Star Multifamily New Construction Program not
meeting the prevailing wage requirements but certified as a zero energy ready
home that were sold or leased to another person for use as a residence during
the tax year. See instructions
.
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6a
**b **Multiply line 6a by $1,000
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7
Energy efficient home credit from partnerships and S corporations (see instructions) .
.
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.
.
.
**8 **
Add lines 1b, 2b, 3b, 4b, 5b, 6b, and 7. Partnerships and S corporations, report this amount on
Schedule K. All others, report this amount on Form 3800, Part III, line 1p .
.
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.
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.		 6a 8
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Part II. Certifier Information

Form 8908 (Rev. 12-2025)

Form 8908 (Rev. 12-2025) Page 3

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Part III. Qualified Homes’ Addresses (see instructions)

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City		 (c)
State		 (d)
ZIP code
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Form 8908 (Rev. 12-2025)

Exceptions & meaning →

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