Does a 14 SEER Single Air Conditioner qualify for the 2020 tax credit?

[MinhT1]

To be eligible for the Non-Business Energy Property Tax credits, a air conditioning unit must meet the following requirements:

• Split Systems must have a SEER (Seasonal Energy Efficiency Ratio) of greater than or equal to 16, and an EER (Energy Efficiency Ratio) of greater than or equal to 13.
• Packaged Systems must have a SEER (Seasonal Energy Efficiency Ratio) of greater than or equal to 14, and an EER (Energy Efficiency Ratio) of greater than or equal to 12.
• Air conditioners with the designation of ENERGY STAR Most Efficient meet the tax credit requirements.

[dmertz]

Not sure what you mean by "single" air conditioner.  If the air conditioner is a packaged central air conditioner (one that has the evaporator and condenser packaged together outdoors and air ducting running between the packaged unit and the house), a SEER of 14 along with an EER of 12 of higher meets the requirement.  If the air conditioner is instead a split central air conditioner with the condenser outside and the evaporator inside with refrigerant lines running between, a SEER of 16 or higher along with an EER of 13 or higher is required to qualify.

https://library.cee1.org/system/files/library/12087/CEE_ResHVAC_specification2009.pdf