8908 Energy Efficient Home Credit

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8908

Form
(Rev. December 2024)
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

TREASURY/IRS
AND OMB USE
ONLY DRAFT
June 25, 2024
DO NOT FILE

Note: To claim this credit, you must be an eligible contractor who owned and had a basis in a qualified new energy efficient home
during its construction and before it was acquired by a person for use as a residence during the tax year. See instructions for the
definition of an eligible contractor.
A Complete Part II and list the person or business (certifier) you used to secure a certification of energy
efficiency savings for the home(s) for which you are claiming the credit, and enter the number of certifiers
listed in Part II here. See instructions for the definition of a certifier . . . . . . . . . . . . . .
B Enter the total number of home certifications reported in Part II, column (c). This entry must equal the sum of
lines 1a, 2a, 3a, 4a, 5a, and 6a below . . . . . . . . . . . . . . . . . . . . . . . .

Part I. Information About Your Qualified Homes
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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b Multiply line 5a by $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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3a
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4a
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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 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 . . . . . . . . . . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see separate instructions.

.

2a

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
. . . . . . . . . . . . . . . . .

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

.

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

.

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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1a

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5a
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Cat. No. 37718T

5b
Form 8908 (Rev. 12-2024)

Page 2

Form 8908 (Rev. 12-2024)

Part I. Information About Your Qualified Homes (continued)
6a

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 . . . . . . . . . . . . . . . .

TREASURY/IRS
AND OMB USE
ONLY DRAFT
June 25, 2024
DO NOT FILE

b Multiply line 6a by $1,000

6a

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6b

7

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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8

Part II. Certifier Information

(a)
Name of issuing certifier
(see instructions)

1
2
3
4
5
6
7
8
9
10
11
12
13
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15
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18
19
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21
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25
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31
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(b)
State
where
certifier is
located

(c)
(d)
Number of your
Number of
homes certified certifications that
by this certifier were modified
from the original
certification

(e)
Reserved for
future use

Form 8908 (Rev. 12-2024)