Energy Tax Credit

[Mountain_Business1]

If I signed a window replacement contract in December of 2021 with a 50% deposit, do I claim any credit in 2021, or use 2022 when they are installed?

[HelenC12]

No, you don't claim a credit in tax year 2021 since the installation of the window's did not happen until 2022. 

Per IRS, page 2, Qualified energy efficiency improvements: Qualified energy efficiency improvements are the following building envelope components installed on or in your main home that you owned during 2021 located in the United States: Exterior windows and skylights.