Yes, according to guidance from the IRS we do not include assembly, preparation, or installation for the calculation of the credit. Form 5695 Line 19a Qualified energy efficiency improvements (original use must begin with you and the component must reasonably be expected to last for at least 5 years; do not include labor costs) (see instructions). A insulation material or system specifically and primarily designed to reduce heat loss or gain of your home that meets the prescriptive criteria established by the 2009 IECC . . . . . Just include material costs.
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