Fillable Form 8908 - Energy Efficient Home Credit

Form 8908 (2013)

Page

Comparable dwelling unit. A comparable dwelling

Reduce the expenses incurred in the construction of

unit:

each new home by the amount of the credit. Expenses

taken into account for either the rehabilitation credit or

• Is constructed in accordance with the standards of

energy credit part of the investment tax credit may not

chapter 4 of the 2006 International Energy Conservation

again be considered in determining the energy efficient

Code as such Code (including supplements) was in effect

home credit. See section 45L(f).

on January 1, 2006,

Line 2

• Has air conditioners with a Seasonal Energy Efficiency

Ratio (SEER) of 13, measured in accordance with 10

For each manufactured home that meets the 30% energy

C.F.R. 430.23(m), and

efficient standard, the allowable credit is $1,000.

• Has heat pumps with a SEER of 13 and a Heating

Reduce the expenses incurred in the construction of

Seasonal Performance Factor (HSPF) of 7.7, measured in

each new home by the amount of the credit. Expenses

accordance with 10 C.F.R. 430.23(m).

taken into account for either the rehabilitation credit or

energy credit part of the investment tax credit may not

30% energy efficient standard. The credit is $1,000 for

again be considered in determining the energy efficient

a manufactured home that does not meet the 50%

home credit. See section 45L(f).

energy saving requirement but is certified to have an

annual level of heating and cooling energy consumption

Line 3

at least 30% below the annual level of heating and

Enter the amount of credit allocated to you as a

cooling energy consumption of a comparable dwelling

shareholder or partner.

unit (discussed above) and:

• Meets FMHCSS requirements, and

Paperwork Reduction Act Notice. We ask for the

information on this form to carry out the Internal Revenue

• Has building envelope component improvements that

laws of the United States. You are required to give us the

account for at least 1/3 of the 30% reduction in energy

information. We need it to ensure that you are complying

consumption, or

with these laws and to allow us to figure and collect the

• Meets the current requirements established by the

right amount of tax.

Administrator of the Environmental Protection Agency

You are not required to provide the information

under the Energy Star Labeled Homes program.

requested on a form that is subject to the Paperwork

Heating and cooling energy and cost savings must be

Reduction Act unless the form displays a valid OMB

calculated using the procedures described in Residential

control number. Books or records relating to a form or its

Energy Services Network (RESNET) Publication 13-001,

instructions must be retained as long as their contents

or an equivalent calculation procedure. You can access

may become material in the administration of any Internal

RESNET publications at

Revenue law. Generally, tax returns and return

information are confidential, as required by section 6103.

Certification

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated

An eligible contractor must obtain a certification that the

burden for individual taxpayers filing this form is approved

dwelling unit meets the requirements of section 45L(c)

under OMB control number 1545-0074 and is included in

from an eligible certifier before claiming the section 45L

the estimates shown in the instructions for their individual

credit. The certification will be treated as satisfying the

income tax return. The estimated burden for all other

requirements of section 45L(c) if all the construction has

taxpayers who file this form is shown below.

been performed in a manner consistent with the design

specifications provided to the eligible certifier and the

Recordkeeping . . . . . . . . . . . 2 hr., 9 min.

certification contains all of the information required by

Learning about the law or the form . . . .

12 min.

section 3 of Notice 2008-35, available at

Preparing and sending the form to the IRS .

14 min.

irb/2008-12_IRB/ar14.html, or, for manufactured homes,

section 3 or section 4 of Notice 2008-36, available at

If you have comments concerning the accuracy of

irb/2008-12_IRB/ar15.html.

these time estimates or suggestions for making this form

simpler, we would be happy to hear from you. See the

Specific Instructions

instructions for the tax return with which this form is filed.

Line 1

For each home that meets the 50% energy efficient

standard, the allowable credit is $2,000.

Form 8908 - Energy Efficient Home Credit - 2013 Page 2

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