The only place to enter a new energy efficient heat pump is under the "Energy-Efficient Building Property" line. I paid $6,475.00 for a new heat pump, yet the software shows only a $300 deduction.
According to IRS FAQ here https://www.irs.gov/pub/taxpros/fs-2022-40.pdf
"...instead of purchasing and installing a central air conditioner at a cost of $5,000, the taxpayer purchases and installs an electric heat pump at a cost of $5,000. The heat pump meets the applicable energy efficiency and other requirements for qualifying for the Energy Efficient Home Improvement Credit. Here, 30 percent of the taxpayer’s costs for the heat pump is $1,500, and since the heat pump is in a category of energy property exempted from both the $600 per item limit and the $1,200 aggregate limit, the taxpayer can claim an Energy Efficient Home Improvement Credit of $1,500 for the costs of the heat pump
alone."
