1124 Publ 5977 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5977.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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*Used (previously owned) clean energy property is not eligible.

Qualified expenses may include labor costs for onsite preparation, assembly or original installation of the property and for piping or wiring to connect it to the home.

Traditional building components that primarily serve a roofing or structural function generally don’t qualify. For example, roof trusses and traditional shingles that support solar panels don’t qualify, but solar roofing tiles and solar shingles do because they generate clean energy.

Use these steps for claiming Residential Clean Energy tax credits.

Your home

• Located in the US

• Existing home

• Your residence

Qualified energy property*

• Solar electric panels

• Solar water heaters (certified by the Solar Rating Certification Corporation or a comparable entity endorsed by your state)

• Wind turbines

• Geothermal heat pumps (meet Energy Star requirements in effect at the time of purchase)

• Fuel cells

• Battery storage technology (capacity of at least 3 kilowatt hours)

Purchase, install and use your qualified energy property.

Retain your purchase receipts and installation records.

File Form 5695, Residential Energy Credits when you file your tax return for year in which your residential energy property was put in service.