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Level 1
posted Apr 10, 2025 2:56:09 AM

Can I claim form E-589CI on my tax return? I searched previous answers but they were dated 2019.

A contractor installed an HVAC system in July 2024 and provided form E-589CI.

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3 Replies
Expert Alumni
Apr 10, 2025 4:52:38 AM

For North Carolina?

Why do you want to include it?  Did you not pay sales tax on the purchase?  

 

A new HVAC system would be a capital improvement to your home.

 

Form E-589CI, Affidavit of Capital Improvement, may be used to substantiate that a contract, or a portion of work to be performed to fulfill a contract, is to be taxed for sales and use tax purposes, as a real property contract for a capital improvement to real property.

Level 1
Apr 11, 2025 6:49:18 PM

It is for North Carolina.  I guess I'm not understanding what the form is for.  I had a new HVAC system installed and the company gave me the above form.  If it a capital improvement, is there another form I should complete to receive a tax credit for the improvement?

Expert Alumni
Apr 12, 2025 9:19:36 AM

The certificate is proof that you paid sales tax on your new HVAC. Now the story can go a couple of paths from here:

1. You are itemizing deductions and want to include the sales tax to help determine your state and local taxes paid.

2. You want a credit for installing the HVAC