7205 Energy Efficient Commercial Buildings Deduction

Form

7205

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

Energy Efficient Commercial Buildings Deduction
Identifying number

Name(s) shown on return

Claiming deduction as (check one):

Part I
1

OMB No. 1545-2004

Attach to your tax return.
Go to www.irs.gov/Form7205 for instructions and the latest information.

Building owner

Designer of energy efficient property (EEP)

Building and EEP Information (see instructions)
(a) Address of building

(b) Date EEP
placed in
service (see
instructions)

(c) Energy efficient
(d) Check if (e) Check if
commercial building
Increased EEBRP was
property (EECBP)
Deduction
installed
system computed
Amount
under a
energy savings
criteria are
Qualified
percentage, or energy
met (see
Retrofit Plan
efficient building retrofit instructions)
property (EEBRP) energy
use intensity reduction

(f) Potential
amount per
square foot

(g) Building
square
footage

(h) Potential section
179D deduction amount
(multiply column 1(f) by
column 1(g))

A
B
C
D

Part II
2

Computation of Energy Efficient Commercial Buildings Deduction Amount (see instructions)
(a) Total per square foot
amount claimed
in prior years
(see instructions)

(b) Subtract column 2(a)
from the maximum
amount allowed
(see instructions)

(g) Cost of EEP placed in
service during the tax year
(see instructions if building
ownership percentage
is less than 100%)

(h) Enter the greater of
column 2(d) or column 2(f)
(see instructions if building
ownership percentage
is less than 100%)

(c) Check if the
amount in
column 2(b)
is greater than
or equal to
column 1(f)

(d) If column 2(c) is checked,
enter amount from
column 1(h), skip
column 2(e) and column 2(f)
and go to column 2(g)

(e) Check if the
amount from
column 2(b)
is less than
the amount in
column 1(f)

(f) If column 2(e) is checked,
multiply column 2(b) by
column 1(g)

A
B
C
D
(i) Enter the lesser of
column 2(g) or column 2(h)

(j) Designers enter the amount
of the section 179D deduction
allocated to you as the designer
(see instructions)

(k) Section 179D deduction
for the building
(designers, enter the lesser of
column 2(i) or column 2(j);
building owners, enter the
amount from column 2(i))

A
B
C
D
3

Total section 179D deduction. Add amounts from column 2(k). Enter here and on the appropriate
line of your return. See instructions . . . . . . . . . . . . . . . . . . . .

Part III
4

3

Certification Information for Each Property Listed in Part I (see instructions)
(a) Name of Qualified Individual
completing certification

(b) Date of
certification

(c) Employer of Qualified Individual

(d) Address of Qualified Individual

A
B
C
D

Part IV
5

Designer Allocation Information for Each Property Listed in Part I (to be completed by Designer only)
(a) Identified owner of building

(b) Date of
allocation

(c) Name of building owner’s authorized
representative completing allocation

(d) Address of building owner’s authorized representative

A
B
C
D
For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 56398R

Form 7205 (Rev.12-2023)