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Are HVAC Evaporator Coils Eligible for the Energy Efficient Home Improvement Credit

Last Fall, we replaced the evaporator coil (only) in our permanent home's central air conditioning system and I was wondering if I can take the Energy Efficient Home Improvement Credit for this since it was only a component replacement and not a complete system replacement?  I cannot find a SEER or efficiency rating for just the coils but the documentation on them does state that they "allow for the same or better SEER ratings without growing the size of the coil."  The system we have is a 90%+ efficient system and we took the credit on it several years back when we had it installed.  The installer also noted that these are the compatible replacement coils (same manufacturer of what was in there/the entire HVAC system) and are more efficient coils than the ones that were in there.  Just want to make sure I am doing things right.  TIA!

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1 Reply
SusanY1
Expert Alumni

Are HVAC Evaporator Coils Eligible for the Energy Efficient Home Improvement Credit

Evaporator coil only replacement/upgrade doesn't appear to qualify for the credit.  

The only parts that qualify are electrical components that support the equipment.  

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