The credit is available for –
* Biomass Stoves
* Heating Ventilating, Air Conditioning (Advanced Main Air Circulating Fan, Air Source Heat Pumps, Central Air Conditioning, Gas, Propane, or Oil Hot Water Boiler, and Natural Gas, Propane or Oil Furnace)
* Roofs (Metal and Asphalt)
* Water Heaters (Gas, Propane or Oil Water Heater, and Electric Heat Pump Water Heater)
* Windows and Doors
There are very specific “energy efficiency” requirements for each of the above items. Not every new window, door, boiler, furnace, or roofing improvement will qualify. You can go to the Energy Star website to find out what the specific qualifications are for individual items.
When giving your tax pro your “stuff” next February or March do not just include a copy of the bill for one of the listed items, or a note that you spent $800 for a new hot water heater, and expect him/her to waste his/her valuable time attempting to determine if the purchase qualifies for the credit. Do the homework and determine if your purchase qualifies before contacting your tax pro.