Thanks Kris, that option is not allowing me to claim 30% of the cost including labor as it has built in limitations.
According to the IRS FAQ here: https://www.irs.gov/pub/taxpros/fs-2022-40.pdf page 2 last bullet point I should be able to claim 30% provided I meet the requirements (which I do).
"Heat pumps and biomass stoves and biomass boilers (30% of costs, including labor) satisfying the energy efficiency requirements in Q1 under the Energy Efficiency Requirements section: o electric or natural gas heat pump water heaters; o electric or natural gas heat pumps; and o biomass stoves and biomass boilers."
Based on this I feel I should be able to claim my electric heat pump even if not geothermal, but the forms doesn't seem to agree.
