Doubtful it actually qualifies.
Interior or exterior is not the defining characteristic. What you are talking about is a "Building envelope component." This means
(A) any insulation material or system, including air sealing material or system, which is specifically and primarily designed to reduce the heat loss or gain of a dwelling unit when installed in or on such dwelling unit,
(B) exterior windows (including skylights), and
(C) exterior doors.
To qualify, the building envelope component must meet "the prescriptive criteria for such component established by the most recent International Energy Conservation Code standard in effect as of the beginning of the calendar year which is 2 years prior to the calendar year in which such component is placed in service."
So for your shutters to qualify, they must (1) be a "system" specifically and primarily designed to reduce heat gain or loss (and not primarily designed for looks) and (2) they must be listed in the 2023 IEEC codebook and meet or exceed the 2023 IEEC standards. If so, you can claim a credit of 30% of the cost of materials, not including installation, up to a maximum of $1200.
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Building envelope components
To qualify, building envelope components must have an expected lifespan of at least 5 years. Qualified components include new:
- Exterior doors that meet applicable Energy Star requirements. Credit is limited to $250 per door and $500 total.
- Exterior windows and skylights that meet Energy Star Most Efficient certification requirements. Credit is limited to $600 total.
- Insulation and air sealing materials or systems that meet International Energy Conservation Code (IECC) standards in effect as of the beginning of the calendar year that is 2 years prior to the calendar year in which such component is placed in service. For example, materials or systems installed in 2025 must meet the IECC standard in effect on Jan. 1, 2023. These items don't have a specific credit limit, other than the maximum credit limit of $1,200. Insulation and air sealing materials or systems are they only types of qualifying property that do not have to meet the qualified manufacturer and PIN requirements.
Labor costs for installing building envelope components don't qualify for the credit.
