Instructions For Form 5695 - Residential Energy Credits

or gain of your home when installed in or on such home and

Lines 22a Through 22c

meets the prescriptive criteria established by the IECC.

Also include on lines 22a through 22c any labor costs

A component is not specifically and primarily designed

properly allocable to the onsite preparation, assembly,

TIP

to reduce the heat loss or gain of your home if it

or original installation of the property.

provides structural support or a finished surface (such

CAUTION

as drywall or siding) or its principal purpose is to serve any

Line 22a. Enter the amounts you paid for energy-efficient

function unrelated to the reduction of heat loss or gain.

building property. Energy-efficient building property is any of the

following.

Line 19b. Enter the amounts you paid for exterior doors that

An electric heat pump water heater that yields an energy

meet or exceed the Energy Star program requirements.

factor of at least 2.0 in the standard Department of Energy test

procedure.

Line 19c. Enter the amounts you paid for a metal roof with the

An electric heat pump that achieves the highest efficiency tier

appropriate pigmented coatings or an asphalt roof with the

established by the Consortium for Energy Efficiency (CEE) as in

appropriate cooling granules that are specifically and primarily

effect on January 1, 2009.

designed to reduce the heat gain of your home, and the roof

A central air conditioner that achieves the highest efficiency

meets or exceeds the Energy Star program requirements in

tier that has been established by the CEE as in effect on January

effect at the time of purchase or installation.

1, 2009.

Line 19d. Enter the amounts you paid for exterior windows and

A natural gas, propane, or oil water heater that has an energy

skylights that meet or exceed the Energy Star program

factor of at least 0.82 or a thermal efficiency of at least 90%.

requirements.

A stove that uses the burning of biomass fuel to heat your

home or heat water for your home that has a thermal efficiency

If you took the credit for windows in 2006, 2007, 2009,

2010, 2011, 2012, 2013, or 2014, you may not be able

rating of at least 75%. Biomass fuel is any plant-derived fuel

to include window expenses this year.

available on a renewable or recurring basis, including

CAUTION

agricultural crops and trees, wood and wood waste and residues

Line 19f. If you reported expenses on your 2006 Form 5695,

(including wood pellets), plants (including aquatic plants),

line 2b; 2007 Form 5695, line 2d; 2009 Form 5695, line 2b; 2010

grasses, residues, and fibers.

Form 5695, line 2b; 2011 Form 5695, line 3d; 2012 Form 5695,

Do not enter more than $300 on line 22a.

line 21d; 2013 Form 5695, line 19d; or 2014 Form 5695,

Line 22b. Enter the amounts you paid for a natural gas,

line 19d, then use the

worksheet

next to figure the amount to

propane, or oil furnace or hot water boiler that achieves an

enter on line 19f.

annual fuel utilization rate of at least 95.

Window Expense Worksheet—Line 19f

Do not enter more than $150 on line 22b.

Line 22c. Enter the amounts you paid for an advanced main air

1. Enter the amount from your

circulating fan used in a natural gas, propane, or oil furnace that

2006 Form 5695, line 2b

has an annual electricity use of no more than 2% of the total

. . .

annual energy use of the furnace (as determined in the standard

2. Enter the amount from your

Department of Energy test procedures).

2007 Form 5695, line 2d

. . .

Do not enter more than $50 on line 22c.

3. Enter the amount from your

2009 Form 5695, line 2b

. . .

Manufacturer’s certification. For purposes of taking the

4. Enter the amount from your

credit, you can rely on a manufacturer’s certification in writing

2010 Form 5695, line 2b

that a product is qualified residential energy property. Do not

. . .

attach the certification to your return. Keep it for your records.

5. Add lines 3 and 4

. . . . . . . .

6. Multiply line 5 by 3.0

. . . . . .

Line 25

7. Enter the amount from your

If the rules discussed earlier for joint occupancy apply, cross out

2011 Form 5695, line 3d

. . .

the preprinted $500 on line 25 and enter on line 25 the smaller

8. Enter the amount from your

of:

2012 Form 5695, line 21d

. .

1. The amount on line 24, or

9. Enter the amount from your

2. $500 multiplied by a fraction. The numerator is the

2013 Form 5695, line 19d

. .

amount on line 24. The denominator is the total amount from

10. Enter the amount from your

line 24 for all owners.

2014 Form 5695, line 19d

10.

. .

11. Add lines 1, 2, 6, 7, 8, 9, and

For more details, see

Joint

occupancy, earlier.

10. Also enter this amount on

Form 5695, line 19f

11.

. . . . . . .

Line 29

Complete the

worksheet

below to figure the amount to enter on

line 29.

Manufacturer’s certification. 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. Do not attach the certification to your

return. Keep it for your records.

-5-

Instructions for Form 5695 (2015)

Instructions For Form 5695 - Residential Energy Credits - 2015 Page 5

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