There is a cap for energy efficiency improvements. However, per the IRS guidelines, air source heat pumps are excluded. You can get a credit of 30% of the cost to install up to $2,000.
If I add the cost to install the air source heat pumps on the line that is suggested (Energy Efficiency Building Property) I don't get any tax credit since my other energy efficiency improvements have already reached the lifetime cap.
Where should the cost of installing the air source heat pumps be added to avoid the life time energy efficiency tax credit cap?
