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Federal housing law

0624 Publ 5978 (PDF)

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/p5978.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).


How to claim an Energy Efficient Home Improvement tax credit

HOME ENERGY AUDIT

Important Information for Consumers

Use these steps for claiming an Energy Efficient Home Improvement tax credit for a home energy audit .

Exceptions & meaning →

STEP 1

Check eligibility of your home

Your home

Exceptions & meaning →

STEP 2

Complete the audit

Exceptions & meaning →

STEP 3

Get documentation

Get a written report prepared and signed by your qualified home energy auditor that includes:

  • Home energy auditor name and employer identification number

  • Attestation of certification

  • Name of the qualified certification

Exceptions & meaning →

STEP 4

File Form 5695 with your tax return

File Form 5695, Residential Energy Credits when you file your tax return for year in which you conducted your home energy audit.

Exceptions & meaning →

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