Form 8908 - Energy Efficient Home Credit - 2013

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8908
OMB No. 1545-1979
Energy Efficient Home Credit
2013
Form
Attach to your tax return.
Department of the Treasury
Attachment
153
Information about Form 8908 and its instructions is at
Internal Revenue Service
Sequence No.
Name(s) shown on return
Identifying number
1 a Enter the total number of qualified energy efficient homes including
qualified energy efficient manufactured homes meeting the
50%
standard that were sold or leased to another person for use as a
residence during the tax year (see instructions)
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1a
b Multiply line 1a by $2,000
1b
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2 a Enter the total number of qualified energy efficient manufactured
homes meeting the 30% standard that were sold or leased to another
person for use as a residence during the tax year (see instructions) .
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2a
b Multiply line 2a by $1,000
2b
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Energy efficient home credit from partnerships and S corporations .
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Add lines 1b, 2b, and 3. Partnerships and S corporations, report this amount on Schedule K. All
others, report this amount on Form 3800, line 1p .
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4
General Instructions
Definitions
Eligible Contractor
Section references are to the Internal Revenue Code
unless otherwise noted.
An eligible contractor is the person that constructed a
qualified energy efficient home (or produced a qualified
Future Developments
energy efficient home that is a manufactured home). A
person must own and have a basis in the qualified
For the latest information about developments related to
energy efficient home during its construction to qualify as
Form 8908 and its instructions, such as legislation
an eligible contractor with respect to the home. For
enacted after they were published, go to
example, if the person that hires a third party contractor
to construct the home owns and has the basis in the
What’s New
home during construction, the person that hires the third
party contractor is the eligible contractor and the third
The energy efficient home credit is scheduled to expire
party contractor is not an eligible contractor.
for qualified new energy efficient homes sold or leased
after 2013. Do not report these homes on Form 8908
Qualified New Energy Efficient Home
unless the credit is extended. See Future Developments,
A qualified new energy efficient home is a dwelling unit
earlier.
located in the United States, whose construction is
Purpose of Form
substantially completed after August 8, 2005, and sold or
leased to another person after 2005 but before 2014, for
Eligible contractors use Form 8908 to claim a credit for
use as a residence. The home is also required to be
each qualified energy efficient home sold or leased to
certified and meet certain energy saving requirements.
another person during the tax year for use as a
Construction includes substantial reconstruction and
residence. The credit ($2,000 or $1,000) is based on the
rehabilitation.
energy saving requirements of the home. The credit is
Energy Saving Requirements
part of the general business credit.
Taxpayers other than partnerships or S corporations,
The amount of the credit is based on the extent to which
whose only source of this credit is from a pass-through
each new energy efficient home meets the energy saving
entity, are not required to complete or file this form.
requirements discussed below.
Instead, they can report this credit directly on Form 3800.
50% energy efficient standard. The credit is $2,000 for
See section 45L for more information.
a dwelling unit that is certified to have an annual level of
heating and cooling energy consumption at least 50%
Who May Claim the Credit
below the annual level of heating and cooling energy
Eligible contractors may claim the credit for new energy
consumption of a comparable dwelling unit and has
efficient homes that are acquired by sale or lease by an
building envelope component improvements that account
individual from that contractor during the tax year for use
for at least 1/5 of the 50% reduction in energy
as a residence.
consumption. A manufactured home meeting the
requirements described above and the Federal
Manufactured Home Construction and Safety Standards
(FMHCSS) requirements (see 24 C.F.R. part 3280) is also
eligible for the $2,000 credit.
8908
For Paperwork Reduction Act Notice, see instructions.
Form
(2013)
Cat. No. 37718T

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