Federal housing law
0624 Publ 5979 (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/p5979.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
How to claim an Energy Efficient Home Improvement tax credit¶
EXTERIOR DOORS, WINDOWS, SKYLIGHTS AND INSULATION MATERIALS¶
Important Information for Consumers¶
Use these steps for claiming an Energy Efficient Home Improvement tax credit for exterior doors, windows, skylights and insulation materials.
STEP 1¶
Check eligibility¶
Your home:
Located in the US
An existing home that you improve or add onto, not a new home
The exterior doors, windows, skylights and insulation materials you plan to buy are eligible:
The manufacturer, retailer or install should be able to validate eligibility.
Check on the Energy Star webpage for residential windows, doors, and skylight eligible products for where you live.
STEP 2¶
Purchase and install the products¶
buy and install the eligible products.
confirm with the seller/installer the products are eligible for the credit.
STEP 3¶
Get documentation¶
Retain your purchase receipts and installation records.
STEP 4¶
File Form 5695 with your tax return¶
File Form 5695, Residential Energy Credits when
you file your tax return for the year in which you placed the windows, doors or skylights in service.