Form 8908 Energy Efficient Home Credit

Form

8908

Department of the Treasury
Internal Revenue Service

OMB No. 1545-1979

Energy Efficient Home Credit
▶ Information

▶ Attach to your tax return.
about Form 8908 and its instructions is at www.irs.gov/form8908.

Name(s) shown on return

1a

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) . . . . . . . .

1a
b Multiply line 1a by $2,000 . . . . . . . . . . . . . . . . . .
2a 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) . .
2a
b Multiply line 2a by $1,000 . . . . . . . . . . . . . . . . . .
3
4

2013

Attachment
Sequence No. 153
Identifying number

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1b

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2b

Energy efficient home credit from partnerships and S corporations . . . . . . . . . . .
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 . . . . . . . . . . . . . . . . .

General Instructions

Definitions

Section references are to the Internal Revenue Code
unless otherwise noted.

Eligible Contractor

Future Developments
For the latest information about developments related to
Form 8908 and its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/form8908.

What’s New
The energy efficient home credit is scheduled to expire
for qualified new energy efficient homes sold or leased
after 2013. Do not report these homes on Form 8908
unless the credit is extended. See Future Developments,
earlier.

Purpose of Form
Eligible contractors use Form 8908 to claim a credit for
each qualified energy efficient home sold or leased to
another person during the tax year for use as a
residence. The credit ($2,000 or $1,000) is based on the
energy saving requirements of the home. The credit is
part of the general business credit.
Taxpayers other than partnerships or S corporations,
whose only source of this credit is from a pass-through
entity, are not required to complete or file this form.
Instead, they can report this credit directly on Form 3800.
See section 45L for more information.

Who May Claim the Credit
Eligible contractors may claim the credit for new energy
efficient homes that are acquired by sale or lease by an
individual from that contractor during the tax year for use
as a residence.

For Paperwork Reduction Act Notice, see instructions.

3
4

An eligible contractor is the person that constructed a
qualified energy efficient home (or produced a qualified
energy efficient home that is a manufactured home). A
person must own and have a basis in the qualified
energy efficient home during its construction to qualify as
an eligible contractor with respect to the home. For
example, if the person that hires a third party contractor
to construct the home owns and has the basis in the
home during construction, the person that hires the third
party contractor is the eligible contractor and the third
party contractor is not an eligible contractor.
Qualified New Energy Efficient Home
A qualified new energy efficient home is a dwelling unit
located in the United States, whose construction is
substantially completed after August 8, 2005, and sold or
leased to another person after 2005 but before 2014, for
use as a residence. The home is also required to be
certified and meet certain energy saving requirements.
Construction includes substantial reconstruction and
rehabilitation.

Energy Saving Requirements
The amount of the credit is based on the extent to which
each new energy efficient home meets the energy saving
requirements discussed below.
50% energy efficient standard. The credit is $2,000 for
a dwelling unit that is certified to have an annual level of
heating and cooling energy consumption at least 50%
below the annual level of heating and cooling energy
consumption of a comparable dwelling unit and has
building envelope component improvements that account
for at least 1/5 of the 50% reduction in energy
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.
Form 8908 (2013)
Cat. No. 37718T

Form 8908 (2013)

Comparable dwelling unit. A comparable dwelling
unit:
• Is constructed in accordance with the standards of
chapter 4 of the 2006 International Energy Conservation
Code as such Code (including supplements) was in effect
on January 1, 2006,
• Has air conditioners with a Seasonal Energy Efficiency
Ratio (SEER) of 13, measured in accordance with 10
C.F.R. 430.23(m), and
• Has heat pumps with a SEER of 13 and a Heating
Seasonal Performance Factor (HSPF) of 7.7, measured in
accordance with 10 C.F.R. 430.23(m).
30% energy efficient standard. The credit is $1,000 for
a manufactured home that does not meet the 50%
energy saving requirement but is certified to have an
annual level of heating and cooling energy consumption
at least 30% below the annual level of heating and
cooling energy consumption of a comparable dwelling
unit (discussed above) and:
• Meets FMHCSS requirements, and
• Has building envelope component improvements that
account for at least 1/3 of the 30% reduction in energy
consumption, or
• Meets the current requirements established by the
Administrator of the Environmental Protection Agency
under the Energy Star Labeled Homes program.
Heating and cooling energy and cost savings must be
calculated using the procedures described in Residential
Energy Services Network (RESNET) Publication 13-001,
or an equivalent calculation procedure. You can access
RESNET publications at
www.resnet.us/standards/taxcredits/procedures.pdf.

Certification
An eligible contractor must obtain a certification that the
dwelling unit meets the requirements of section 45L(c)
from an eligible certifier before claiming the section 45L
credit. The certification will be treated as satisfying the
requirements of section 45L(c) if all the construction has
been performed in a manner consistent with the design
specifications provided to the eligible certifier and the
certification contains all of the information required by
section 3 of Notice 2008-35, available at www.irs.gov/
irb/2008-12_IRB/ar14.html, or, for manufactured homes,
section 3 or section 4 of Notice 2008-36, available at
www.irs.gov/irb/2008-12_IRB/ar15.html.

Specific Instructions
Line 1
For each home that meets the 50% energy efficient
standard, the allowable credit is $2,000.

Page

2

Reduce the expenses incurred in the construction of
each new home by the amount of the credit. Expenses
taken into account for either the rehabilitation credit or
energy credit part of the investment tax credit may not
again be considered in determining the energy efficient
home credit. See section 45L(f).

Line 2
For each manufactured home that meets the 30% energy
efficient standard, the allowable credit is $1,000.
Reduce the expenses incurred in the construction of
each new home by the amount of the credit. Expenses
taken into account for either the rehabilitation credit or
energy credit part of the investment tax credit may not
again be considered in determining the energy efficient
home credit. See section 45L(f).

Line 3
Enter the amount of credit allocated to you as a
shareholder or partner.
Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue
laws of the United States. You are required to give us the
information. We need it to ensure that you are complying
with these laws and to allow us to figure and collect the
right amount of tax.
You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
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instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law. Generally, tax returns and return
information are confidential, as required by section 6103.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
burden for individual taxpayers filing this form is approved
under OMB control number 1545-0074 and is included in
the estimates shown in the instructions for their individual
income tax return. The estimated burden for all other
taxpayers who file this form is shown below.
Recordkeeping . . . . . . . . . . . 2 hr., 9 min.
Learning about the law or the form

. . . .

Preparing and sending the form to the IRS

.

12 min.
14 min.

If you have comments concerning the accuracy of
these time estimates or suggestions for making this form
simpler, we would be happy to hear from you. See the
instructions for the tax return with which this form is filed.