Energy efficient window tax break for payments across 2 years

[lgarcia908]

I'm confused on how I apply the energy efficient window tax break for payments across 2 years.

I have put a purchase/order in for all new home energy efficient windows in October and paid a down payment of $10k by check, but the windows will not be in and ready to be installed until next year, after which I will pay the remaining $10k.  With the new Inflation Reduction Act legislation, does that mean I can claim the credit for 2022 (by applying the first $10k) and 2023 (by applying the second $10k) since they are in separate years (I'm really hoping yes because man, windows are expensive and $600 is barely a drop in the bucket of cost)?

Also, how do I know if my windows qualify as "energy efficient?"  They are low e glass and have other features for efficiency I wasn't sure if they had to be a certain level.

[Critter-3]

The credit will only be taken on the 2023 return since that is when you will get them and have them installed.  As to if they are eligible for the credit ask the seller.