Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Miscellaneous Credits

Residential Energy Credits

Residential Energy-Efficient Property Credit

This residential energy credit is claimed on Form 5695, Part I, and is out of scope for the VITA/TCE programs. Taxpayers may qualify for an energy credit for qualified solar electric property costs, qualified solar water heating property costs, qualified small wind energy property costs, and qualified geothermal heat pump property costs. Refer taxpayers with these expenses to a professional tax preparer.


Even though the credit for these expenses is out of scope, you should review the energy property that qualifies, so you can properly refer the taxpayer to a professional tax preparer.

Solar Panel.