It depends, there are several ways to figure if you qualify. As noted: Electric or natural gas heat pumps, electric or natural gas heat pump water heaters, central air conditioners, natural gas or propane or oil water heaters, natural gas or propane or oil furnaces or hot water boilers: must meet or exceed the highest efficiency tier (not including any advanced tier) established by the Consortium for Energy Efficiency (CEE) that is in effect as of the beginning of the year in which the property is placed in service. See also the CEE Directory of Efficient Equipment for a searchable database of qualifying equipment. Here is the Clean Energy Products FAQs with the IRS. Also, HVACs have to be a certain SEER rating, EER rating, and HSPF rating usually given by a certificate or noted by the contractor. It doesn't have to be the highest SEER or EER rating, just enough to be energy efficient according to guidelines that most HVAC contractors know which systems qualify for the credit, as well, if you cant find your particular model.
- Split Systems must have an HSPF (Heating Seasonal Performance Factor) of at least 8.5, an EER (Energy Efficiency Ratio) of at least 12.5, and a SEER (Seasonal Energy Efficiency Ratio) of at least 15.
- Packaged Systems must have an HSPF (Heating Seasonal Performance Factor) of at least 8, an EER (Energy Efficiency Ratio) of at least 12, and a SEER (Seasonal Energy Efficiency Ratio) of at least 14.
- ENERGY STAR certified heat pumps meet the tax credit requirements.
- System must be installed before December 31, 2022.
For tax year 2023 there may have been changes not included with this, this is strictly for installations through December 31, 2022, current taxes.
@jamesmbryant
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