Residential Energy Credit

Tax Consultant · Joined: 25 Feb 2008 Posts: 1

What does IRS consider "insulation material or system specifically and
primarily designed to reduce heat loss?" Nothing was found at irs.gov

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Archived from group: misc>taxes>moderated

removeps-groups · Joined: 09 Dec 2007 Posts: 98

On Feb 24, 4:58 pm, Tax Consultant
wrote:

> What does IRS consider "insulation material or system specifically and
> primarily designed to reduce heat loss?" Nothing was found at irs.gov

Typically things like storm and double-pane windows. Siding usually
does not qualify. Ask the people who installed the equipment or the
manufacturer if their products qualify for the credit, or see if the
product has the energy star label.

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Arthur Kamlet · Joined: 25 Aug 2007 Posts: 2053

In article ,
removeps-groups@yahoo.com wrote:
>On Feb 24, 4:58 pm, Tax Consultant
>wrote:
>
>> What does IRS consider "insulation material or system specifically and
>> primarily designed to reduce heat loss?" Nothing was found at irs.gov
>
>Typically things like storm and double-pane windows. Siding usually
>does not qualify. Ask the people who installed the equipment or the
>manufacturer if their products qualify for the credit, or see if the
>product has the energy star label.

See Notice 2006-26

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"SECTION 4. QUALIFIED ENERGY EFFICIENCY IMPROVEMENTS

..01 Eligible Building Envelope Components.

The credit for qualified energy efficiency improvements is allowed with respect to the following building envelope components (Eligible Building Envelope Components):

(1) An insulation material or system (including any vapor retarder or seal to limit infiltration) that--

(a) Is specifically and primarily designed (within the meaning of section 4.04 of this notice) to reduce heat loss or gain of a dwelling unit when installed in or on the dwelling unit; and

(b) May be taken into account in determining whether the building thermal envelope requirements established by the IECC are satisfied;

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ArtKamlet at a o l dot c o m Columbus OH K2PZH

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