Homeowners may claim a tax credit for the purchase of ENERGY STAR qualified windows, doors, and skylights in 2012 or 2013. The following guidance is not intended as legal advice. It is recommended that you visit www.irs.gov or consult a tax professional with specific questions.
To be eligible for the credit, windows, doors, and skylight must:
Homeowners may receive a tax credit equal to 10% of the product cost (installation costs may NOT be included) up to:
Homeowners may receive no more than $500 total for all energy efficiency tax credits. If you claimed an energy efficiency credit in a previous taxable year, please consult a tax professional or visit www.irs.gov to determine your remaining eligibility for this credit.
For more information about this credit or those from previous years, visit www.irs.gov and see the instructions for Form 5695, Residential Energy Credits.
Windows, doors, and skylights that are eligible for a federal tax credit must meet strict criteria. ENERGY STAR makes it easy to find the right products. Look for the ENERGY STAR label to be sure the product you are buying is eligible for the tax credit. Example labels are shown below for your reference.
This image shows an ENERGY STAR product qualification label for doors. The product label states "ENERGY STAR Qualified in All 50 States" at the top and has an ENERGY STAR certification mark on the left. Beneath this, the label reads “Does this door meet the criteria for its glazing level? (Check only one box)” and is followed by a table. The table outlines the qualification criteria for each glazing level, followed by a column headed “Yes” where the manufacturer is to check, indicating the product qualifies for that glazing level. The first row includes the opaque, the second includes quarter or half-lite (less than or equal to half-lite), and the third includes three-quarter or full-lite (greater than half-lite). Opaque doors must have a U-factor of 0.21 or less and there is not requirement for SHGC. Less than or equal to half-lite doors must have a U-factor of 0.27 or less and an SHGC of 0.30 or less. Greater than half-lite doors must have a U-factor of 0.32 or less and an SHGC of 0.30 or less.
Doors with a checkmark in the "1/4 or 1/2 Lite" or "Opaque" row are eligible for the tax credit.
This label may also appear on some eligible windows, doors, or skylights.