It must be "An electric heat pump water heater that yields a Uniform Energy Factor of at least 2.2 in the standard Department of Energy test procedure." A standard electric hot water heater will not qualify. The credit is 10% of the cost, including installation, up to $300. There is also a $500 lifetime maximum for this credit that may limit your credit if you claimed it before.
In Turbotax, the first part of the home energy credit only discusses alternative energy sources (solar, etc.). Click Next or Continue, and the next page will include the hot water heater.
