Form 8908 Energy Efficient New Home Credit

8908

Form
(Rev. January 2023)
Department of the Treasury
Internal Revenue Service

Energy Efficient Home Credit

OMB No. 1545-1979

Attach to your tax return.
Go to www.irs.gov/Form8908 for instructions and the latest information.

Attachment
Sequence No. 153
Identifying number

Name(s) shown on return

Note: A contractor 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 and claim the credit. See instructions.
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 before 2023 to another person for use as a residence during the
tax year. See instructions . . . . . . . . . . . . . . . . . .

b Multiply line 1a by $2,000.

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1b

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2b

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3b

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4b

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5b

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6b

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Energy efficient home credit from partnerships and S corporations (see instructions) .

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7

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Add lines 1b, 2b, 3b, 4b, 5b, 6b, and 7. Partnerships and S corporations, report this amount on
Schedule K. All others, report this amount on Form 3800, Part III, line 1p . . . . . . . . . .

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For Paperwork Reduction Act Notice, see separate instructions.

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3a
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4a
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5a
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Enter the total number of qualified energy efficient homes eligible to participate
in the Energy Star Multifamily New Construction Program not meeting the
prevailing wage requirements but certified as a Zero Energy Ready Home that
were sold or leased after 2022 to another person for use as a residence during
the tax year. See instructions . . . . . . . . . . . . . . . .

b Multiply line 6a by $1,000.

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2a

Enter the total number of qualified energy efficient homes eligible to participate
in the Energy Star Multifamily New Construction Program meeting the
multifamily home requirements but not meeting the prevailing wage
requirements and not certified as a Zero Energy Ready Home that were sold or
leased after 2022 to another person for use as a residence during the tax year.
See instructions . . . . . . . . . . . . . . . . . . . . .

b Multiply line 5a by $500 .
6a

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Enter the total number of qualified energy efficient homes eligible to participate
in the Energy Star Residential New Construction Program or the Energy Star
Manufactured New Homes Program (or the Energy Star Multifamily New
Construction Program if prevailing wage requirements are met) and certified as
a Zero Energy Ready Home that were sold or leased after 2022 to another
person for use as a residence during the tax year. See instructions . . . .

b Multiply line 4a by $5,000.
5a

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Enter the total number of qualified energy efficient homes eligible to participate
in the Energy Star Residential New Construction Program or the Energy Star
Manufactured New Homes Program (or the Energy Star Multifamily New
Construction Program if prevailing wage requirements are met) meeting the
single or multifamily home requirements but not certified as a Zero Energy
Ready Home that were sold or leased after 2022 to another person for use as
a residence during the tax year. See instructions . . . . . . . . . .

b Multiply line 3a by $2,500.
4a

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Enter the total number of qualified energy efficient manufactured homes
meeting the 30% standard that were sold or leased before 2023 to another
person for use as a residence during the tax year. See instructions . . . .

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

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6a
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Cat. No. 37718T

8
Form 8908 (Rev. 1-2023)