When you start the home energy efficient credits section, you will only see alternative energy (like solar and wind), this is part 1 of the form. Click Next or Continue at the bottom of the page and the next page will include heat pumps and other improvements.
To be eligible, it must be "An electric heat pump that achieves the highest efficiency tier established by the Consortium for Energy Efficiency (CEE) as in effect on January 1, 2009." You will have to check with the manufacturer or installer if you don't know this. The credit is 10% of the cost, including installation, up to a maximum of $300. There is also a $500 lifetime maximum on this credit, so if you have used it in the past, your eligibility now may be reduced.
