Smart thermostats are not eligible for the energy credit. See Can I claim energy-efficient appliances or energy-saving home improvements?
You may be able to claim it under your home office. Repairs are deducted, where as improvements are depreciated.
Per
2016 Publication 587 - IRS.gov page 9: A permanent improvement
increases the value of property, adds to its life, or
gives it a new or different use. Examples of improvements
are replacing electric wiring or plumbing, adding a new
roof or addition, paneling, or remodeling.
These are entered in the Deductions
& Credits section:
- Open
your return, if you don't already have it open.
- In
TurboTax, search for energy
improvements. (Do not search
for "energy credit," as this will take you to the wrong place in the
program.)
- Click
the "Jump to" link in the search results.
- At
the bottom of the Energy-Saving
Home Improvements screen, answer Yes and
continue. Follow the on-screen instructions.
Related
Information:
