@Bsch4477 wrote:
Interior shutters would not qualify but exterior shutters meeting the requirements will. You must get a Manufacturer's Certification Statement for the specific product you purchase. This documentation is required for your tax records and substantiates that the product meets all applicable requirements for the tax credit.
Exterior windows are eligible. (I don't know of too many houses that have interior windows.)
Shutters are not windows. They would only qualify if they are "a system designed primarily and specifically to reduce heat gain or loss". And if they are such a system (I have doubts) then it doesn't matter if they are interior or exterior.
And if you want to call it a "window" for purposes of the credit, remember that in 2025 you must include the manufacturer's PIN code for the window, it's a new requirement.
