Description and Eligibility
Taxpayers who purchase certain qualified energy-efficient improvements for their main home may be allowed a nonrefundable tax credit. There are two types of residential energy credits:
As you review the Life Events section of the intake and interview sheet, note if the taxpayers indicated that they purchased energy-efficient items. In your initial interview, you should have discovered if the taxpayer owned a home or not. See the Volunteer Resource Guide, Nonrefundable Credits tab, for key points on Energy Credits.
Before completing Form 5695, calculate any credit for the elderly or the disabled that the taxpayer may be eligible to claim.
This provision is subject to change. See the current Publication 4491X for any updates.