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Per IRS:
You may not include the labor costs for qualified energy efficiency improvements (exterior windows or skylights; exterior doors; and insulation materials or systems (including air sealing materials or systems)).
Ask for breakdown of charges for labor and supplies.
You can't include labor for these items.
You can make a reasonable allocation (estimate) of what the materials alone would have cost. If audited, you would have to show how you determined that your estimate was reasonable. For example, what would similar doors and windows costs if you bought them at a DIY store to install yourself?
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