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Federal housing law

0325 Publ 6072 (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/p6072.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).


Energy Efficient Home Improvement Credits (EEHIC) enable manufacturers to deliver…

*See Publication 6046 for detailed instructions.

**If you have problems or issues during the registration process contact the IRS through Secure Messaging.

Home Energy Credits: Apply to be a Qualified Manufacturer

Manufacturers of energy efficient home improvement products will need to register as a Qualified Manufacturer so consumers of their qualifying products can claim eligible annual EEHIC.

Exceptions & meaning →

STEP 1

Login to your Clean Energy Business Account

• Login to the IRS Energy Credits Online *(ECO) tool.

  • Select Get Started on the Energy Efficient Home

Improvement Product Manufacturers tile.

  • Then select Apply to be a Qualified Manufacturer .

  • Continue with the registration.

Exceptions & meaning →

STEP 2

Register eligible products

  • Select your eligible EEHIC products and the geographic

zone(s) for tax year 2025.

  • Upload proof you manufacture qualifying products.

  • Submit the EEHIC Qualification Agreement.

  • Receive Confirmation.

Exceptions & meaning →

STEP 3

Establish a QMID

  • Return to the Energy Efficient Home Improvement Product

Manufacturers tile in the ECO tool.

  • Accept the 4-digit unique code that best fits your needs.

  • Customers will use this code to claim the EEHIC on their

2025 federal income tax return.

Exceptions & meaning →

STEP 4

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