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Notice 2023-59

SECTION 5. SUBSTANTIATION

Internal Revenue Bulletin 2023-34 · 2026-10-03 edition · updated 2026-10-04 · United States

REQUIREMENT

The forthcoming proposed regulations would provide that taxpayers claiming

the Home Energy Audit Credit would be in compliance with the substantiation requirement under § 25C(b)(6)(B) if they (1) maintain the written report signed by the Qualified Home Energy Auditor as a record, pursuant to the general recordkeeping and retention requirements under § 6001 and §1.6001-1, and (2) comply with the instructions for Form 5695, Residential Energy Credits, or any successor form required by the IRS.

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▸Contents — Internal Revenue Bulletin 2023-34
Internal Revenue Bulletin 2023-34

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