Enter your qualifying central air conditioner under Energy Efficient Building Property. (Click the screenshot below to enlarge it for reference.)
You can get a credit of up to 10% of the cost of your energy-efficient building property, with a dollar limit of $300.
Examples of energy-efficient building property include: electric heat pump water heater, central air conditioner, natural gas, propane, or oil water heater, or a stove that burns biomass fuel to heat your home or heat water. You may also include the amounts paid for the assembly, preparation and installation of these items.
To see if your central air-conditioning system qualifies for this credit, click the Energy-efficient heating, ventilating, or cooling systems link in the FAQ below.
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