Is energy star 6.0 the criteria for the windows tax credit in 2023?

[bx]

This is what the prompt in turbotax download for mac currently advises.

[JulieS]

Yes, the law refers to Energy Start 6.0 as the standard for windows, but the actual ratings are much harder to determine. 

The IRS instructions state:

"For purposes of taking the credit, you can rely on a manufacturer’s certification in writing that a building envelope component is an eligible building envelope component." from instruction for Form 5695

See the image below for the Energy Start 6.0 ratings for windows:

[bx]

Thank you JulieS.  Are the performance requirements you posted for all of calendar year 2023, or did the specifications change with version 7.0 in October 2023?

[Opus 17]

The actual law says, "Energy Star most efficient certification requirements."

https://www.law.cornell.edu/uscode/text/26/25C

Anything in the instructions can only be an aid to following the law (and there have been rare occasions where the instructions didn't follow the law).  Although I would suspect that if the instructions give specific efficiency ratings depending on climate zone, they were probably copied from the Energy Star web site.  I would check the Energy Star web site for the ratings that were in effect when you installed the windows and check with the manufacturer if you are not sure.