DMarkM1
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Deductions & credits

The Energy Efficient Home Improvement Credit available for a qualifying heat pump installation in 2022 was $300.  Here is a government reference.  

 

Also below are the instructions for line 22a on form 5695 for tax year 2022.

 

"Line 22a. Enter the amounts you paid for energy-efficient building property. Energy-efficient building property is any of the following. 

• An electric heat pump water heater that yields a Uniform Energy Factor of at least 2.2 in the standard Department of Energy test procedure. 

• An electric heat pump that achieves the highest efficiency tier established by the Consortium for Energy Efficiency (CEE) as in effect on January 1, 2009. 

• A central air conditioner that achieves the highest efficiency tier that has been established by the CEE as in effect on January 1, 2009. 

• A natural gas, propane, or oil water heater that has a Uniform Energy Factor of at least 0.82 or a thermal efficiency of at least 90%. 

Don't enter more than $300 on line 22a."

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