@FrostByteVA
Not sure what response you are referring to. I do not recall intentionally mentioning the water heater heat pump, although possibly I was posting in the wrong place. If so sorry for any confusion. That said, I do see, on line 29 of the draft version of the new form 5695, the heat-pump water heater is mentioned in the same sentence as the central air-source heat pump. It appears to me that the same rules apply, but you need to download it from the IRS.gov site and make your own call on that.
Cheers
