8908 Energy Efficient Home Credit

8908

Form
(Rev. December 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 new 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 new energy efficient homes eligible to
participate in the Energy Star Residential New Construction Program or the
Energy Star Manufactured New Homes Program meeting the single-family
home requirements but not certified as a zero energy ready home that were
sold or leased to another person for use as a residence during the tax year.
See instructions . . . . . . . . . . . . . . . . . . . . .

b Multiply line 1a by $2,500

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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 new 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 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 new 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 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 new energy efficient homes eligible to
participate in the Energy Star Multifamily New Construction Program meeting
the prevailing wage requirements and certified as a zero energy ready home
that were sold or leased to another person for use as a residence during the
tax year. See instructions
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b Multiply line 4a by $5,000
5a

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

b Multiply line 2a by $5,000
3a

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6a
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Cat. No. 37718T

8
Form 8908 (Rev. 12-2023)