@ejg12 wrote:
but the new IRS guidance says these costs are deductible for up to 30% of the cost of each item,
Here's a link to the IRS guidance I'm referencing.
You seem to have missed this part:
Through December 31, 2022, the energy efficient home improvement credit is a $500 lifetime credit. As amended by the IRA, the energy efficient home improvement credit is increased for years after 2022, with an annual credit of generally up to $1,200. Beginning January 1, 2023, the amount of the credit is equal to 30% of the sum of amounts paid by the taxpayer for certain qualified expenditures
So your 2022 return follows the $500 rule, not the new 30% rule.
