as stated above, 2023 TT still does not include an entry area for air source heat pumps. in a prior post I saw you said it goes in the first section of the existing SW but that is false. it is clear that you still have work to complete this section and in fact I think what is there now is just a carry-over from TT 2022 and the energy credits in that year. as it stands the TT 2023 is incomplete and if you don't believe me go the the US Govt website and print 26U.S. Code 25C - energy efficient home improvement credit. to support what I am saying, go the the IRS website and print Form 5695 which shows that this 2023 TT is missing a whole section - Section B lines 25a to line 32
