What type of heat pump? Electric or Geothermal?
An electric heat pump is eligible for a $300 Energy Efficient Home Improvement Credit reported as qualified energy property.
A Geothermal heat pump that uses the ground or ground water as a thermal energy source to heat your home or as a thermal energy sink to cool your home is eligible for 30% of your costs as a Residential Clean Energy Credit
IRS Form 5695 Residential Energy Credits instructions - https://www.irs.gov/pub/irs-pdf/i5695.pdf
Qualified geothermal heat pump property costs. Qualified geothermal heat pump property costs are costs for qualified geothermal heat pump property installed on or in connection with your home located in the United States. Qualified geothermal heat pump property is any equipment that uses the ground or ground water as a thermal energy source to heat your home or as a thermal energy sink to cool your home. To qualify for the credit, the geothermal heat pump property must meet the requirements of the Energy Star program that are in effect at the time of purchase. The home doesn't have to be your main home.
