DEFINITION OF EXTERIOR DOOR

[PTURNER1]

I AM LOOKING TO SEE WHAT ANYBODY THINKS ABOUT THE FOLLOW FOR THE EXTERIOR DOOR CREDIT.  I DO NOT SEE A DEFINITION OF WHAT AN EXTERIOR DOOR IS.

THE DOOR OF THE HOME THAT LEADS OUT INTO THE GARAGE, IS THAT CONSIDERED AN EXTERIOR DOOR FOR THE PURPOSES OF THIS CREDIT.  THE GARAGE IS NOT INSULATED AND COULD LET IN A TON OF COLD AIR.  IT TECHNICALLY COULD LEAD TO THE OUTSIDE IF THE GARAGE DOOR WAS OPEN.  THOUGHTS?

[ThomasM125]

The specific definition of an exterior versus an interior door is not referenced in the IRS literature that I could find. I would assume it means a door that is on the outside of the house which is partially true with respects to a garage, as it is outside basically when the garage door is open. Also, like you said it is not insulated so is outside in that respect. If you get audited on the issue, you could at a minimum use similar arguments to support you taking the credit.

[PTURNER1]

Thank you for the response, i agree with your interpretation as well. I could not find a definition either, but the argue is very reasonable.