Instructions for Form 5695

2022

Instructions for Form 5695

Department of the Treasury
Internal Revenue Service

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

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CAUTION

General Instructions
Future Developments

For the latest information about developments related to Form 5695
and its instructions, such as legislation enacted after they were
published, go to IRS.gov/Form5695.

What’s New
Residential clean energy credit. The residential energy efficient
property credit is now the residential clean energy credit. The credit
rate for property placed in service in 2022 through 2032 is 30%.
Energy efficient home improvement credit. The nonbusiness
energy property credit is now the energy efficient home
improvement credit. The credit is extended to property placed in
service through December 31, 2022.

IRS guidance issued with respect to the energy credit under
section 48, such as Notice 2018-59, does not apply to the
residential energy credits.

Association or cooperative costs. If you are a member of a
condominium management association for a condominium you own
or a tenant-stockholder in a cooperative housing corporation, you
are treated as having paid your proportionate share of any costs of
such association or corporation.
If you received a subsidy from a public utility for the
purchase or installation of an energy conservation product
CAUTION and that subsidy wasn't included in your gross income, you
must reduce your cost for the product by the amount of that subsidy
before you figure your credit. This rule also applies if a third party
(such as a contractor) receives the subsidy on your behalf.

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Residential Clean Energy Credit
(Part I)

Purpose of Form

If you made energy saving improvements to more than one home
that you used as a residence during 2022, enter the total of those
costs on the applicable line(s) of one Form 5695. For qualified fuel
cell property, see Lines 7a and 7b, later.

Also use Form 5695 to take any residential energy efficient
property credit carryforward from 2021 or to carry the unused portion
of the residential clean energy credit to 2023.

You may be able to take a credit of 30% of your costs of qualified
solar electric property, solar water heating property, small wind
energy property, geothermal heat pump property, biomass fuel
property, and fuel cell property. Include any labor costs properly
allocable to the onsite preparation, assembly, or original installation
of the residential energy efficient property and for piping or wiring to
interconnect such property to the home. The credit amount for costs
paid for qualified fuel cell property is limited to $500 for each
one-half kilowatt of capacity of the property.

Use Form 5695 to figure and take your residential energy credits.
The residential energy credits are:
• The residential clean energy credit, and
• The energy efficient home improvement credit.

Who Can Take the Credits

You may be able to take the credits if you made energy saving
improvements to your home located in the United States in 2022.
Home. A home is where you lived in 2022 and can include a house,
houseboat, mobile home, cooperative apartment, condominium, and
a manufactured home that conforms to Federal Manufactured Home
Construction and Safety Standards.
You must reduce the basis of your home by the amount of any
credit allowed.
Main home. Your main home is generally the home where you
live most of the time. A temporary absence due to special
circumstances, such as illness, education, business, military
service, or vacation, won't change your main home.
Costs. For purposes of both credits, costs are treated as being paid
when the original installation of the item is completed, or, in the case
of costs connected with the reconstruction of your home, when your
original use of the reconstructed home begins. For purposes of the
residential clean energy credit only, costs connected with the
construction of a home are treated as being paid when your original
use of the constructed home begins. If less than 80% of the use of
an item is for nonbusiness purposes, only that portion of the costs
that is allocable to the nonbusiness use can be used to determine
either credit.
The residential clean energy credit (Part I) is available for
both existing homes and homes being constructed. The
CAUTION energy efficient home improvement credit (Part II) is only
available for existing homes.

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Dec 22, 2022

Qualified solar electric property costs. Qualified solar electric
property costs are costs for property that uses solar energy to
generate electricity for use in your home located in the United
States. No costs relating to a solar panel or other property installed
as a roof (or portion thereof) will fail to qualify solely because the
property constitutes a structural component of the structure on which
it is installed. Some solar roofing tiles and solar roofing shingles
serve the function of both traditional roofing and solar electric
collectors, and thus serve functions of both solar electric generation
and structural support. These solar roofing tiles and solar roofing
shingles can qualify for the credit. This is in contrast to structural
components such as a roof's decking or rafters that serve only a
roofing or structural function and thus do not qualify for the credit.
The home doesn't have to be your main home.
Qualified solar water heating property costs. Qualified solar
water heating property costs are costs for property to heat water for
use in your home located in the United States if at least half of the
energy used by the solar water heating property for such purpose is
derived from the sun. No costs relating to a solar panel or other
property installed as a roof (or portion thereof) will fail to qualify
solely because the property constitutes a structural component of
the structure on which it is installed. Some solar roofing tiles and
solar roofing shingles serve the function of both traditional roofing
and solar electric collectors, and thus serve functions of both solar
electric generation and structural support. These solar roofing tiles
and solar roofing shingles can qualify for the credit. This is in
contrast to structural components such as a roof's decking or rafters
that serve only a roofing or structural function and thus do not qualify
for the credit. To qualify for the credit, the property must be certified
for performance by the nonprofit Solar Rating Certification

Cat. No. 66412G

1. 10% of the amount paid or incurred for qualified energy
efficiency improvements installed during 2022, and
2. Any residential energy property costs paid or incurred in
2022.

Corporation or a comparable entity endorsed by the government of
the state in which the property is installed. The home doesn't have to
be your main home.
Qualified small wind energy property costs. Qualified small
wind energy property costs are costs for property that uses a wind
turbine to generate electricity for use in connection with your home
located in the United States. The home doesn't have to be your main
home.

However, this credit is limited as follows.
• A total combined credit limit of $500 for all tax years after 2005.
• A combined credit limit of $200 for windows for all tax years after
2005.
• A credit limit for residential energy property costs for 2022 of $50
for any advanced main air circulating fan; $150 for any qualified
natural gas, propane, or oil furnace or hot water boiler; and $300 for
any item of energy efficient building property.

Qualified geothermal heat pump property costs. Qualified
geothermal heat pump property costs are costs for qualified
geothermal heat pump property installed on or in connection with
your home located in the United States. Qualified geothermal heat
pump property is any equipment that uses the ground or ground
water as a thermal energy source to heat your home or as a thermal
energy sink to cool your home. To qualify for the credit, the
geothermal heat pump property must meet the requirements of the
Energy Star program that are in effect at the time of purchase. The
home doesn't have to be your main home.

If the total of any nonbusiness energy property credits you
have taken in previous years (after 2005) is more than $500,
CAUTION you generally can't take the energy efficient home
improvement credit in 2022.

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Subsidized energy financing. Any amounts provided for by
subsidized energy financing can't be used to figure the energy
efficient home improvement credit. This is financing provided under
a federal, state, or local program, the principal purpose of which is to
provide subsidized financing for projects designed to conserve or
produce energy.

Qualified biomass fuel property costs. Qualified biomass fuel
property costs are costs for property which uses the burning of
biomass fuel to heat a dwelling unit located in the United States and
used as a residence by the taxpayer, or to heat water for use in such
a dwelling unit, and has a thermal efficiency rating of at least 75%
(measured by the higher heating value of the fuel). Biomass fuel
means any plant derived fuel available on a renewable or recurring
basis.

Qualified energy efficiency improvements. Qualified energy
efficiency improvements are the following building envelope
components installed on or in your main home that you owned
during 2022 located in the United States if the original use of the
component begins with you, the component can be expected to
remain in use at least 5 years, and the component meets certain
energy standards.
• Any insulation material or system that is specifically and primarily
designed to reduce heat loss or gain of a home when installed in or
on such a home.
• Exterior windows and skylights.
• Exterior doors.
• Any metal roof with appropriate pigmented coatings or asphalt
roof with appropriate cooling granules that are specifically and
primarily designed to reduce the heat gain of your home.
For purposes of figuring the credit, don't include amounts paid for
the onsite preparation, assembly, or original installation of the
building envelope component.

Qualified fuel cell property costs. Qualified fuel cell property
costs are costs for qualified fuel cell property installed on or in
connection with your main home located in the United States.
Qualified fuel cell property is an integrated system comprised of a
fuel cell stack assembly and associated balance of plant
components that converts a fuel into electricity using
electrochemical means. To qualify for the credit, the fuel cell
property must have a nameplate capacity of at least one-half kilowatt
of electricity using an electrochemical process and an
electricity-only generation efficiency greater than 30%.
Costs allocable to a swimming pool, hot tub, or any other
energy storage medium which has a function other than the
CAUTION function of such storage don't qualify for the residential
clean energy credit.

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Joint occupancy. If you occupied your home jointly with someone
other than your spouse, each occupant must complete their own
Form 5695. To figure the credit, the maximum qualifying costs that
can be taken into account by all occupants for qualified fuel cell
property costs is $1,667 for each one-half kilowatt of capacity of the
property. The amount allocable to you for qualified fuel cell property
costs is the lesser of:
1. The amount you paid, or
2. The maximum qualifying cost of the property multiplied by a
fraction. The numerator is the amount you paid and the denominator
is the total amount paid by you and all other occupants.

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CAUTION

To qualify for the credit, qualified energy efficiency
improvements must meet certain energy efficiency
requirements. See Lines 19a Through 19h, later, for details.

Residential energy property costs. Residential energy property
costs are costs of new qualified energy property that is installed on
or in connection with your main home that you owned during 2022
located in the United States. Include any labor costs properly
allocable to the onsite preparation, assembly, or original installation
of the energy property. Qualified energy property is any of the
following.
• Certain electric heat pump water heaters; electric heat pumps;
central air conditioners; and natural gas, propane, or oil water
heaters.
• Qualified natural gas, propane, or oil furnaces and qualified
natural gas, propane, or oil hot water boilers.
• Certain advanced main air circulating fans used in natural gas,
propane, or oil furnaces.

These rules don't apply to married individuals filing a joint return.
Example. Taxpayer A owns a house with Taxpayer B where
they both reside. In 2022, they installed qualified fuel cell property at
a cost of $20,000 with a kilowatt capacity of 5. Taxpayer A paid
$12,000 towards the cost of the property and Taxpayer B paid the
remaining $8,000. The amount to be allocated is $16,670 ($1,667 x
10 (kilowatt capacity x 2)). The amount of cost allocable to Taxpayer
A is $10,002 ($16,670 x $12,000/$20,000). The amount of cost
allocable to Taxpayer B is $6,668 ($16,670 x $8,000/$20,000).

!

CAUTION

Energy Efficient Home Improvement
Credit
(Part II)

To qualify for the credit, qualified energy property must meet
certain energy efficiency requirements. See Lines 22a
Through 22c, later, for details.

Joint ownership of qualified property. If you and a neighbor
shared the cost of qualifying property to benefit each of your main
homes, both of you can take the energy efficient home improvement
credit. You figure your credit on the part of the cost you paid. The
limit on the amount of the credit applies to each of you separately.

You may be able to take a credit equal to the sum of:

Married taxpayers with more than one home. If both you and
your spouse owned and lived apart in separate main homes, the
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Instructions for Form 5695 (2022)

Line 5

limit on the amount of the credit applies to each of you separately. If
you are filing separate returns, both of you would complete a
separate Form 5695. If you are filing a joint return, figure your energy
efficient home improvement credit as follows.
1. Complete lines 17a through 17c and 19 through 24 of a
separate Form 5695 for each main home.
2. Figure the amount to be entered on line 24 of both forms (but
not more than $500 for each form) and enter the combined amount
on line 24 of one of the forms.
3. On line 25 of the form with the combined amount on line 24,
cross out the preprinted $500 and enter $1,000.
4. On the dotted line to the left of line 25, enter “More than one
main home.” Then, complete the rest of this form, including line 18.
The amount on line 18 can exceed $500.
5. Attach both forms to your return.

Enter the amounts you paid for qualified biomass fuel property. See
Qualified biomass fuel property costs, earlier.

Lines 7a and 7b
Any qualified fuel cell property costs must have been for your main
home located in the United States. See Main home, earlier. If you
check the “No” box, you can't include any fuel cell property costs on
line 8.
If you check the “Yes” box, enter the full address of your main
home during 2022 on line 7b.
If you and your spouse are filing jointly and you each have
different main homes with qualified fuel cell property costs, provide
on line 7b the address of your main home. Add a sheet providing the
address of your spouse's main home. You and your spouse should
add your qualified fuel cell property costs together on line 8 of one
Form 5695.

Joint occupancy. If you owned your home jointly with someone
other than your spouse, each owner must complete their own Form
5695. To figure the credit, there are no maximum qualifying costs for
insulation, exterior doors, and a metal or asphalt roof. Enter the
amounts you paid for these items on the appropriate lines of Form
5695, Part II. For windows and residential energy property costs, the
amount allocable to you is the smaller of:
1. The amount you paid, or
2. The maximum qualifying cost* of the property multiplied by a
fraction. The numerator is the amount you paid and the denominator
is the total amount paid by you and all other owners.

Line 8
Enter the amounts you paid for qualified fuel cell property. See
Qualified fuel cell property costs, earlier.

Line 14

* $2,000 for windows; $300 for energy-efficient building property;
$150 for qualified natural gas, propane, or oil furnace or hot water
boiler; or $50 for an advanced main air circulating fan.

Complete the following worksheet to figure the amount to enter on
line 14.

Specific Instructions
Part I
Residential Clean Energy Credit
Before you begin Part I.

Figure the amount of the credits shown in the credit limitation
worksheet if you take those credits on your return.
Also, include on lines 1 through 5, and 8, any labor costs

TIP properly allocable to the onsite preparation, assembly, or

original installation of the property and for piping or wiring to
interconnect such property to the home.

Line 1
Enter the amounts you paid for qualified solar electric property. See
Qualified solar electric property costs, earlier.

Line 2
Enter the amounts you paid for qualified solar water heating
property. See Qualified solar water heating property costs, earlier.

Line 3
Enter the amounts you paid for qualified small wind energy property.
See Qualified small wind energy property costs, earlier.

Line 4
Enter the amounts you paid for qualified geothermal heat pump
property. See Qualified geothermal heat pump property costs,
earlier.

Instructions for Form 5695 (2022)

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Residential Clean Energy Credit Limit
Worksheet—Line 14
1.
2.

3.

Enter the amount from Form 1040,
1040-SR, or 1040-NR, line 18 . .
Enter the total of the following
credit(s)/adjustment(s) if you are
taking the credit(s)/adjustment(s) on
your 2022 income tax return:
+ Negative Form 8978 Adjustment,
Schedule 3 (Form 1040), line 6l .
+ Foreign Tax Credit, Schedule 3
(Form 1040), line 1 . . . . . . . . . .
+ Credit for Child and Dependent
Care Expenses, Schedule 3 (Form
1040), line 2 . . . . . . . . . . . . . . .
+ Credit for the Elderly or the
Disabled, Schedule R (Form 1040),
line 22 . . . . . . . . . . . . . . . . . . .
+ Nonrefundable Education Credits,
Schedule 3 (Form 1040), line 3 . .
+ Retirement Savings Contributions
Credit, Schedule 3 (Form 1040),
line 4 . . . . . . . . . . . . . . . . . . . .
+ Energy efficient home
improvement credit, Form 5695,
line 30* . . . . . . . . . . . . . . . . . .
+ Alternative Motor Vehicle Credit,
Personal use part, Form 8910,
line 15 . . . . . . . . . . . . . . . . . . .
+ Qualified Plug-in Electric Drive
Motor Vehicle Credit, Personal use
part, Form 8936, line 23 . . . . . . .
+ Child tax credit and credit for other
dependents, Form 1040, 1040-SR,
or 1040-NR, line 19** . . . . . . . .
+ Mortgage Interest Credit, Form
8396, line 9 . . . . . . . . . . . . . . .
+ Adoption Credit, Form 8839,
line 16 . . . . . . . . . . . . . . . . . . .
+ Carryforward of the District of
Columbia First-Time Homebuyer
Credit, Form 8859, line 3 . . . . . .
Note. Enter the total of the
preceding credit(s)/adjustment(s),
only if allowed and taken on your
2022 income tax return. Not all
credits/adjustments are available for
all years nor for all filers. See the
instructions for your 2022 income
tax return.
Subtract line 2 from line 1. Also
enter this amount on Form 5695,
line 14. If zero or less, enter ‐0‐ on
Form 5695, lines 14 and 15 . . . .

Manufacturer’s certification. For purposes of taking the credit,
you can rely on the manufacturer’s certification, in writing, that a
product is qualifying property for the credit. Don't attach the
certification to your return. Keep it for your records.

1.

Line 16
If you can't use all of the credit because of the tax liability limit (that
is, line 14 is less than line 13), you can carry the unused portion of
the credit to 2023.
File this form even if you can't use any of your credit in 2022.

Part II
Energy Efficient Home Improvement
Credit
Before you begin Part II.

Figure the amount of the credits shown in the credit limitation
worksheet if you take those credits on your return.

Lines 17a Through 17c
Line 17a. To qualify for the credit, any qualified energy efficiency
improvements or residential energy property costs must have been
for your main home located in the United States. See Main home,
earlier. If you check the “No” box, you can't take the energy efficient
home improvement credit.
Line 17b. Enter the full address of your main home during 2022.
Line 17c. You may only include expenses for qualified
improvements for an existing home or for an addition or renovation
to an existing home, and not for a newly constructed home. If you
check the “Yes” box, you can't claim any expenses for qualified
improvements that are related to the construction of your home,
even if the improvement is installed after you have moved into the
home.

Line 18
If you took an energy efficient home improvement credit in 2006,
2007, 2009, 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018,
2019, 2020, or 2021, complete the following worksheet to figure the
amount to enter on line 18. If the total of the credits on the worksheet
is $500 or more, you generally can't take the energy efficient home
improvement credit for 2022.

2.

3.

* If applicable.
** Include the amount from Schedule 8812 (Form 1040), Credit Limit
Worksheet B, line 14, instead of the amount from Form 1040,
1040-SR, or 1040-NR, line 19, if the instructions for Schedule 8812
(Form 1040) direct you to complete Credit Limit Worksheet B.

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Instructions for Form 5695 (2022)

Lifetime Limitation Worksheet—Line 18
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.

Enter the amount, if any, from
your 2006 Form 5695,
line 12 . . . . . . . . . . . . . . . . .
Enter the amount, if any, from
your 2007 Form 5695,
line 15 . . . . . . . . . . . . . . . . .
Enter the amount, if any, from
your 2009 Form 5695,
line 11 . . . . . . . . . . . . . . . . .
Enter the amount, if any, from
your 2010 Form 5695,
line 11 . . . . . . . . . . . . . . . . .
Enter the amount, if any, from
your 2011 Form 5695,
line 14 . . . . . . . . . . . . . . . . .
Enter the amount, if any, from
your 2012 Form 5695,
line 32 . . . . . . . . . . . . . . . . .
Enter the amount, if any, from
your 2013 Form 5695,
line 30 . . . . . . . . . . . . . . . . .
Enter the amount, if any, from
your 2014 Form 5695,
line 30 . . . . . . . . . . . . . . . . .
Enter the amount, if any, from
your 2015 Form 5695,
line 30 . . . . . . . . . . . . . . . . .
Enter the amount, if any, from
your 2016 Form 5695,
line 30 . . . . . . . . . . . . . . . . .
Enter the amount, if any, from
your 2017 Form 5695,
line 30 . . . . . . . . . . . . . . . . .
Enter the amount, if any, from
your 2018 Form 5695,
line 30 . . . . . . . . . . . . . . . . .
Enter the amount, if any, from
your 2019 Form 5695,
line 30 . . . . . . . . . . . . . . . . .
Enter the amount, if any, from
your 2020 Form 5695,
line 30 . . . . . . . . . . . . . . . . .
Enter the amount, if any, from
your 2021 Form 5695,
line 30 . . . . . . . . . . . . . . . . .
Add lines 1 through 15. Also
enter this amount on Form 5695,
line 18. If $500 or more, stop;
you can't take the energy efficient
home improvement credit . . .

Line 19a. Enter the amounts you paid for any insulation material or
system (including any vapor retarder or seal to limit infiltration) that is
specifically and primarily designed to reduce the heat loss or gain of
your home when installed in or on such home and meets the
prescriptive criteria established by the IECC.

1.

A component isn't specifically and primarily designed to
reduce the heat loss or gain of your home if it provides
CAUTION structural support or a finished surface (such as drywall or
siding) or its principal purpose is to serve any function unrelated to
the reduction of heat loss or gain.

!

2.

Line 19b. Enter the amounts you paid for exterior doors that meet
or exceed the version 6.0 Energy Star program requirements.

3.

5.

Line 19c. Enter the amounts you paid for a metal roof with the
appropriate pigmented coatings or an asphalt roof with the
appropriate cooling granules that are specifically and primarily
designed to reduce the heat gain of your home, and the roof meets
or exceeds the Energy Star program requirements in effect at the
time of purchase or installation.

6.

Line 19d. Enter the amounts you paid for exterior windows and
skylights that meet or exceed the version 6.0 Energy Star program
requirements.

4.

If you took the credit for windows in 2006, 2007, 2009, 2010,
2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019,
CAUTION 2020, or 2021, you may not be able to include window
expenses this year.

!

7.

Line 19f. If you reported expenses on your 2006 Form 5695,
line 2b; 2007 Form 5695, line 2d; 2009 Form 5695, line 2b; 2010
Form 5695, line 2b; 2011 Form 5695, line 3d; 2012 Form 5695,
line 21d; 2013 Form 5695, line 19d; 2014 Form 5695, line 19d; 2015
Form 5695, line 19d; 2016 Form 5695, line 19d; 2017 Form 5695,
line 19d; 2018 Form 5695, line 19d; 2019 Form 5695, line 19d; 2020
Form 5695, line 19d, or 2021 Form 5695, line 19d, then use the
worksheet next to figure the amount to enter on line 19f.

8.
9.
10.
11.
12.
13.
14.
15.

16.

Lines 19a Through 19h
Note. A reference to the IECC is a reference to the 2009
International Energy Conservation Code as in effect (with
supplements) on February 17, 2009.

!

CAUTION

Don't include on lines 19a through 19d any amounts paid for
the onsite preparation, assembly, or original installation of
the components.

Instructions for Form 5695 (2022)

-5-

Window Expense Worksheet—Line 19f
1.

5.

Enter the amount from your
2006 Form 5695, line 2b . .
Enter the amount from your
2007 Form 5695, line 2d . .
Enter the amount from your
2009 Form 5695, line 2b . .
Enter the amount from your
2010 Form 5695, line 2b . .
Add lines 3 and 4 . . . . . . .

6.

Multiply line 5 by 3.0 . . . . . .

7.

Enter the amount from your
2011 Form 5695, line 3d . . .
Enter the amount from your
2012 Form 5695, line 21d . .
Enter the amount from your
2013 Form 5695, line 19d . .
Enter the amount from your
2014 Form 5695, line 19d . .
Enter the amount from your
2015 Form 5695, line 19d . .
Enter the amount from your
2016 Form 5695, line 19d . .
Enter the amount from your
2017 Form 5695, line 19d . .
Enter the amount from your
2018 Form 5695, line 19d . .
Enter the amount from your
2019 Form 5695, line 19d . .
Enter the amount from your
2020 Form 5695, line 19d . .
Enter the amount from your
2021 Form 5695, line 19d . .
Add lines 1, 2, and 6 through
17. Also enter this amount on
Form 5695, line 19f . . . . . . .

2.
3.
4.

8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.

.

1.

.

2.

.

3.

.

4.

.

5.

Line 22b. Enter the amounts you paid for a natural gas, propane, or
oil furnace or hot water boiler that achieves an annual fuel utilization
rate of at least 95.
Don't enter more than $150 on line 22b.
Line 22c. Enter the amounts you paid for an advanced main air
circulating fan used in a natural gas, propane, or oil furnace that has
an annual electricity use of no more than 2% of the total annual
energy use of the furnace (as determined in the standard
Department of Energy test procedures).
Don't enter more than $50 on line 22c.
Manufacturer’s certification. For purposes of taking the credit,
you can rely on a manufacturer’s certification in writing that a product
is qualified energy property. Don't attach the certification to your
return. Keep it for your records.

6.
7.

Line 25

8.

If the rules discussed earlier for joint occupancy apply, cross out the
preprinted $500 on line 25, and enter on line 25 the smaller of:
1. The amount on line 24, or
2. $500 multiplied by a fraction. The numerator is the amount on
line 24. The denominator is the total amount from line 24 for all
owners.

9.
10.
11.

For more details, see Joint occupancy, earlier.

12.

Line 29

13.

Complete the worksheet below to figure the amount to enter on
line 29.

14.
15.
16.
17.
18.

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. Don't attach the certification to your return. Keep it for
your records.

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

TIP properly allocable to the onsite preparation, assembly, or
original installation of the property.

Line 22a. Enter the amounts you paid for energy-efficient building
property. Energy-efficient building property is any of the following.
• An electric heat pump water heater that yields a Uniform Energy
Factor of at least 2.2 in the standard Department of Energy test
procedure.
• An electric heat pump that achieves the highest efficiency tier
established by the Consortium for Energy Efficiency (CEE) as in
effect on January 1, 2009.
• A central air conditioner that achieves the highest efficiency tier
that has been established by the CEE as in effect on January 1,
2009.
• A natural gas, propane, or oil water heater that has a Uniform
Energy Factor of at least 0.82 or a thermal efficiency of at least 90%.
Don't enter more than $300 on line 22a.
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Instructions for Form 5695 (2022)

Energy Efficient Home Improvement Credit Limit
Worksheet—Line 29
1.
2.

3.

Enter the amount from Form 1040,
1040-SR, or 1040-NR, line 18 . .
Enter the total of the following
credit(s)/adjustment(s) if you are
taking the credit(s)/adjustment(s)on
your 2022 income tax return:
+ Negative Form 8978 Adjustment,
Schedule 3 (Form 1040),
line 6l . . . . . . . . . . . . . . . . . . .
+ Foreign Tax Credit, Schedule 3
(Form 1040), line 1 . . . . . . . . . .
+ Credit for Child and Dependent
Care Expenses, Schedule 3 (Form
1040), line 2 . . . . . . . . . . . . . . .
+ Credit for the Elderly or the
Disabled, Schedule R (Form 1040),
line 22 . . . . . . . . . . . . . . . . . . .
+ Nonrefundable Education Credits,
Schedule 3 (Form 1040), line 3 . .
+ Retirement Savings Contributions
Credit, Schedule 3 (Form 1040),
line 4 . . . . . . . . . . . . . . . . . . . .
Note. Enter the total of the
preceding credit(s)/adjustment(s),
only if allowed and taken on your
2022 income tax return. Not all
credits/adjustments are available for
all years nor for all filers. See the
instructions for your 2022 income
tax return.
Subtract line 2 from line 1. Also
enter this amount on Form 5695,
line 29. If zero or less, enter ‐0‐ on
Form 5695, lines 29 and 30 . . . .

Instructions for Form 5695 (2022)

1.

2.

3.

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