You can list your HVAC upgrade in all 3 places IF you can get an itemized breakdown from your contractor. And each item has to meet the specific energy efficiency requirements for that type of item. If you aren't sure, you will have to ask the installer or manufacturer.
The credit for an efficient air conditioner is 10% up to $300. The standard is "A central air conditioner that achieves the highest efficiency tier that has been established by the CEE as in effect on January 1, 2009."
The credit for an efficient furnace is 10% up to $150. A gas furnace must have an annual fuel utilization rate (AUFE) of at least 95.
The credit for a circulating fan is 10% of the cost up to $50. The standard is "advanced main air circulating fan used in a natural gas, propane, or oil furnace that has an annual electricity use of no more than 2% of the total annual energy use of the furnace (as determined in the standard Department of Energy test procedures)."
The overall lifetime maximum credit is $500, so if you have previously claimed other improvements, your current credit will be reduced or limited.
