No QMID for electrical panel used for enabling property for Energy Efficient credit

Forum|Forum|3 months ago
March 7, 2026
3 replies
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I made an upgrade to my HVAC system that qualifieds for the Energy Efficient credits. I input the HVAC manufactures (Daikin) QMID and cost of install. The next questions for Form 5965 ask about enabling costs. It was necessary for me to install an electrical subpanel for this HVAC upgrade, however the electrical panel manufacturer (Eaton) did not submit the proper paperwork in time to qualify for a QMID. Should I be waiting to claim these credits in 2026 when the QMID may not be necessary to qualify? I have heard other people just throwing in a random QMID to get the credits and claiming that if audited they can show the expenses. I am jsut not sure what to do and this is the difference between me getting a refund or owing money.

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Opus 17

Level 15

Sorry, you can't claim the credit. First, you can only claim property when it was actually installed, you can't delay the claim until it is more convenient. Second, the energy efficiency credits were ended 12/31/25 by the OBBB so there won't be a credit next year even if you could delay. Third, the QMID is a requirement under the law (the Inflation Reduction Act passed during the Biden era). Manufacturers had 3 years to get registered -- if your manufacturer failed, that is something you can take up with them, but the IRS has not announced any further leniency.

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user17729143874Author

Level 2

The upgrades were done in June of 2025 they are still valid. In 2026 the four digit QMID is going away and they are using a 17 digit pin from the product. Am I not able to delay claiming the credit until next year so that I might get to claim the entirety (qualified HVAC upgrade (qualified with QMID) + Enabling (not currently qualifying))?

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AmeliesUncle

Level 15

@user17729143874 wrote:
The upgrades were done in June of 2025 they are still valid. In 2026 the four digit QMID is going away and they are using a 17 digit pin from the product. Am I not able to delay claiming the credit until next year so that I might get to claim the entirety (qualified HVAC upgrade (qualified with QMID) + Enabling (not currently qualifying))?

The prior answer already answered all of that. Re-read his comments above.

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Opus 17

Level 15

I might have figured it out. See form 5695 line 25.

You have to provide a letter code for what type of property you installed that needed a panel upgrade (A for windows and skylights, B for central A/C, etc.). Then you have to provide the QMID for the enabling property. That's not a new QMID for the panel, it is the QMID for the equipment that required the panel -- that's the "enabling property." So enter the same code you used for the furnace, heat pump, or whatever it was.

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AmeliesUncle

Level 15

@Opus 17 wrote:

Then you have to provide the QMID for the enabling property.

Line 25a says the "enabling" property is the panel. The "enabled" property (and the code on 25b) is the heat pump, etc.

In short, you need the QMID for the panel. If there is no QMID, there is no credit.

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Opus 17

Level 15

Nope, I was wrong. The electrical equipment is the enabling property because it enables the other property that has the electrical load.

The maker of the panel board or other electrical equipment is required to get a QMID, even if they don't make the energy efficient property. But if the credit had continued where manufactures had to assign a full 17 digit pin to their efficient property, makers of enabling equipment would still only need the QM number.

"(5) Special Requirement for Manufacturers of Enabling Property. A manufacturer that produces enabling property must follow the registration, application, and written agreement process described in this section 4, even if the manufacturer produces no other type of specified property, despite modified requirements with respect to enabling property elsewhere in this revenue procedure."

The manufacturer of electrical equipment that would be used as the "enabling property" is still required to register and get a QM number (qualified manufacturer number) but they are not required to assign a unique 17-digit PIN to every item of property (which makers of Heat pumps etc. would have been required to do beginning in 2026, if the credit had not been canceled.)

https://www.irs.gov/credits-deductions/frequently-asked-questions-about-energy-efficient-home-improvements-and-residential-clean-energy-property-credits-energy-efficient-home-improvement-credit-pin-requirements

https://public-inspection.federalregister.gov/2024-24110.pdf

https://www.irs.gov/pub/irs-drop/rp-24-31.pdf

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ShakenBake

Level 2

Eaton, Siemens, or electrical panel manufacturer QMID's are not needed.

This confuses a lot of people and a lot of people, including Champs, get this wrong.

On Form 5695 line 25, you are claiming the cost of "enabling property" (your panel upgrade). But you do NOT enter a QMID for the panel itself. The enabling property (panelboard/subpanelboard/branch circuits/feeders on Line 25) does not have a QMID field.

The QMID you enter is for the "enabled property" - the heat pump or other qualifying equipment that the electrical work supports. Electrical panels do not have QMIDs.

So if you upgraded your panel or added circuits to install a Mitsubishi heat pump, you enter Mitsubishi's QMID (E8X7) on line 25, not some code for your electrical panel. Line 25b asks for the "code for the type of enabled property" - this refers to a category code (like "E" for electric heat pump), not a panel manufacturer's QMID.

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Opus 17

Level 15

@ShakenBake wrote:

Eaton, Siemens, or electrical panel manufacturer QMID's are not needed.

This confuses a lot of people and a lot of people, including Champs, get this wrong.

On Form 5695 line 25, you are claiming the cost of "enabling property" (your panel upgrade). But you do NOT enter a QMID for the panel itself. The enabling property (panelboard/subpanelboard/branch circuits/feeders on Line 25) does not have a QMID field.

The QMID you enter is for the "enabled property" - the heat pump or other qualifying equipment that the electrical work supports. Electrical panels do not have QMIDs.

So if you upgraded your panel or added circuits to install a Mitsubishi heat pump, you enter Mitsubishi's QMID (E8X7) on line 25, not some code for your electrical panel. Line 25b asks for the "code for the type of enabled property" - this refers to a category code (like "E" for electric heat pump), not a panel manufacturer's QMID.

That might allow you to e-file but it is flat out wrong and not what the regulations say. The enabling property is the panel, because it enables the installation of the heat pump. (Reading it to say that the heat pump is the enabling property because it enables the credit is exactly backwards.). Read the IRS documents.

"(5) Special Requirement for Manufacturers of Enabling Property. A manufacturer that produces enabling property must follow the registration, application, and written agreement process described in this section 4, even if the manufacturer produces no other type of specified property, despite modified requirements with respect to enabling property elsewhere in this revenue procedure."

The manufacturer of electrical equipment that would be used as the "enabling property" is still required to register and get a QM number (qualified manufacturer number) but they are not required to assign a unique 17-digit PIN to every item of property (which makers of Heat pumps etc. would have been required to do beginning in 2026, if the credit had not been canceled.)