Federal housing law
Publication 5797 — Home Energy Tax Credits
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5797.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Home Energy Tax Credits¶
IRS.gov/homeenergy¶
If you make energy improvements to your home, tax credits are available for a portion of qualifying expenses. The credit amounts and types of qualifying expenses were expanded by the Inflation Reduction Act of 2022.
Who Can Claim the Credits
You can claim the Energy Efficient Home Improvement Credit and the Residential Clean Energy Credit for the year when you purchase and install qualifying improvements.
Homeowners who improve their primary residence will find the most opportunities to claim a credit for qualifying expenses. Renters may also be able to claim credits, as well as owners of second homes used as residences.
The credits are never available for improvements made to homes that you don’t use as a residence.
How to Claim the Credit
File Form 5695, Residential Energy Credits Part II, with your tax return. You must claim the credit for the tax year when the improvement is installed (not purchased).
How to Claim the Credit
File Form 5695, Residential Energy Credits Part I, with your tax return to claim the credit. You must claim the credit for the tax year when the improvement is installed (not purchased).
Publication 5797 (6-2023) Catalog Number 94020W Department of the Treasury Internal Revenue Service www.irs.gov