A total combined credit limit of $1,200 for qualified energy property as stated on the IRS Form 5695 Residential Energy Credit instructions on page 2 - https://www.irs.gov/pub/irs-pdf/i5695.pdf#page=2
Section A—Qualified Energy Efficiency Improvements
You may be able to take a credit equal to 30% of the sum of:
1. The amount paid or incurred for qualified energy efficiency improvements installed during 2023,
2. The amount of the residential energy property costs paid or incurred in 2023, and
3. The amount paid or incurred for home energy audits during 2023.
However, this credit is limited as follows.
• A total combined credit limit of $1,200 for qualified energy property.
• A credit limit of $600 for any qualified energy property item.
• A combined credit limit of $600 for all exterior windows and skylights.
• A credit limit of $250 for any qualifying exterior door and $500 total for all qualifying exterior doors.
• A combined credit limit of $2,000 for heat pump and heat pump water heaters; biomass stoves and boilers.
• A credit limit of $150 for home energy audits
