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Instructions for Form 8908

Department of the Treasury
Internal Revenue Service

(Rev. December 2024)

Energy Efficient Home Credit

Which Revision To Use

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

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Future Developments

Use the December 2024 revision of Form 8908 and
instructions for tax years beginning in 2024 or later, until a
later revision is issued. Use prior revisions of the form and
instructions for earlier tax years. All revisions are available
at IRS.gov/Form8908.

What’s New

An eligible contractor may claim the credit for a qualified
new energy efficient home that is acquired by a person
from that contractor during the tax year for use as a
residence.

General Instructions

For the latest information about developments related to
Form 8908 and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
Form8908.

Form 8908. The form and instructions are revised to
support the provisions of the Inflation Reduction Act of
2022 (IRA 2022). Form 8908 now has two parts. Part I is
Information About Your Qualified Homes. Part II is Certifier
Information.
Item A. In item A, enter the number of certifiers used to
secure a certification of energy efficiency savings for the
home(s) you are claiming the credit.
Item B. In item B, enter the total number of home
certifications reported in Part II.

Part II. In Part II, enter information about the person or
business (certifier) used to obtain a certification of energy
efficiency savings for the qualified energy efficient
home(s). A “certifier” is defined later under Certifier.

Reminders
Credit increase and modification. IRA 2022 changed
the applicable credit amount and modified the credit
requirements for qualified new energy efficient homes
acquired after 2022 and before 2033.

Purpose of Form

Eligible contractors use Form 8908 to claim a credit for
each qualified new energy efficient home acquired by
another person during the tax year for use as a residence.
The credit is based on the energy saving requirements of
the home. The credit is part of the general business credit.

Partnerships and S corporations must file this form to
claim the credit. All other taxpayers aren’t required to
complete or file this form if their only source for this credit
is a partnership or an S corporation. Instead, they can
report this credit directly on line 1p in Part III of Form 3800,
General Business Credit.
For more information, see section 45L and Notice
2023-65, 2023-42 I.R.B. 1067, available at IRS.gov/irb/
2023-42_IRB#NOT-2023-65. Notice 2023-65 applies to
any qualified new energy efficient home acquired after
December 31, 2022, and before January 1, 2033.

Oct 11, 2024

Who May Claim the Credit

Definitions

Acquired

The term “acquired” includes the term “purchased.” Also, a
qualified new energy efficient home that is leased by a
person from an eligible contractor for use as a residence
during the tax year is considered acquired. A qualified
new energy efficient home is not acquired by a person
from an eligible contractor if the eligible contractor retains
the home for use as a residence.

A qualified new energy efficient home that is a
manufactured home may be acquired directly or indirectly
from an eligible contractor. A qualified new energy efficient
home that is a manufactured home is acquired indirectly
from an eligible contractor for use as a residence if the
person that produced the manufactured home sells it to an
intermediary (for example, a dealer of manufactured
homes) and the intermediary (or the last of multiple
intermediaries) sells or leases the manufactured home to
another person for use as a residence. See section 7.03
of Notice 2023-65 for a safe harbor permitting an eligible
contractor to rely on a dealer's statement concerning a
sale by the dealer of manufactured homes.

Eligible Contractor

An eligible contractor is the person or business that
constructed the qualified new energy efficient home and
owned and had a basis in the home during its
construction, or, in the case of a qualified new energy
efficient home that is a manufactured home, the person
that produced the home and owned and had a basis in the
home during its production. For example, if a person that
owns and has a basis in a qualified new energy efficient
home during its construction hires a third-party contractor
to construct the home, the person that hires the third-party
contractor is the eligible contractor and the third-party
contractor isn't an eligible contractor.

Certifier

A certifier is a person eligible to issue a certification under
the respective Energy Star or zero energy ready home
(ZERH) program requirements.

Cat. No. 66390D

More information about Energy Star certifier
requirements is available at www.energystar.gov/
partner_resources/residential_new/working/
energy_rating_cos.
Information about zero energy ready home (ZERH)
certifiers is available at www.energy.gov/eere/buildings/
doe-recognized-zerh-certification-organizations.

A dwelling unit certified under a currently effective
version of one of the Energy Star Single-Family Home
Program Requirements by definition is also certified under
any prior version of the same program requirements. For
example, a dwelling unit certified under the Energy Star
Single-Family New Homes National Program
Requirements 3.2 is also considered certified under the
Energy Star Single-Family New Homes National Program
Requirements 3.1.
The Environmental Protection Agency (EPA) will deem
a dwelling unit certified under certain Energy Star
Single-Family New Homes National Program
Requirements to also be certified under certain Energy
Star Single-Family New Homes Regional Program
Requirements, and vice versa. To determine which
deemed certifications correspond to which Energy Star
program requirements, see the Energy Star webpage at
www.energystar.gov/about/federal_tax_credits/
federal_tax_credit_archives/tax_credits_home_builders.
Energy Star Single-Family New Homes Regional
Program Requirements criteria exist for dwelling units
located in California, Florida, Hawaii, Oregon, and
Washington. For dwelling units not located in those states,
then the most recent Energy Star Single-Family New
Homes Program Requirements applicable to the location
of the dwelling unit will be the effective Energy Star
Single-Family New Homes National Program
Requirements.

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Qualified New Energy Efficient Home

A qualified new energy efficient home is a dwelling unit
located in the United States, whose construction is
substantially completed after August 8, 2005, and was
acquired by another person before 2033, for use as a
residence. The home must be certified and meet certain
energy saving requirements. Construction includes
substantial reconstruction and rehabilitation.

The term “United States” includes all 50 states and the
District of Columbia. The term does not include U.S.
territories.

Energy Saving Requirements

To meet the energy saving requirements, a qualified new
energy efficient home must be eligible to participate in one
of the following Energy Star programs.
• The Energy Star Residential New Construction
Program.
• The Energy Star Manufactured New Homes Program.
• The Energy Star Multifamily New Construction
Program.
For more information about these programs, see the
Energy Star Program Requirements webpage at
www.energystar.gov/partner_resources/residential_new/
program_reqs.

The credit amount is based on the extent to which each
qualified new energy efficient home meets the energy
saving requirements discussed below.
Zero energy ready home. A zero energy ready home is
a dwelling unit certified as a zero energy ready home
under the ZERH program of the Department of Energy as
in effect on January 1, 2023 (or any successor program
determined by the Secretary of the Treasury). See section
4.04(2) of Notice 2023-65 for more information about the
ZERH program currently in effect and the determination of
any successor program.
Information about this program is available at
www.energy.gov/eere/buildings/doe-zero-energy-readyhome-zerh-program-requirements.
Single-family home requirements (Energy Star Single-Family Home Program Requirements). A dwelling
unit eligible to participate in the Energy Star Residential
New Construction Program or the Energy Star
Manufactured New Homes Program meets these
requirements if the dwelling unit meets:
• The Energy Star Single-Family New Homes National
Program Requirements 3.1; and
• The Energy Star Single-Family New Homes Program
Requirements in effect on January 1, 2023, which are
applicable to the location of the dwelling unit; or
• The Energy Star Manufactured Home National Program
Requirements in effect on January 1, 2023.
2

Multifamily home requirements (Energy Star Multifamily Home Program Requirements). A dwelling unit
eligible to participate in the Energy Star Multifamily New
Construction Program meets these requirements if the
dwelling unit meets:
• The Energy Star Multifamily New Construction National
Program Requirements in effect on January 1, 2023; and
• The Energy Star Multifamily New Construction Regional
Program Requirements in effect on January 1, 2023,
which are applicable to the location of the dwelling unit.
A dwelling unit certified under a currently effective
version of one of the Energy Star Multifamily Home
Program Requirements by definition is also certified under
any prior version of the same program requirements. For
example, a dwelling unit certified under the Energy Star
Multifamily New Construction National Program
Requirements 1.2 is also considered certified under the
Energy Star Multifamily New Construction National
Program Requirements 1.1.
The EPA will deem a dwelling unit certified under
certain Energy Star Multifamily New Construction National
Program Requirements to also be certified under certain
Energy Star Multifamily New Construction Regional
Program Requirements, and vice versa. To determine
which deemed certifications correspond to which Energy
Star program requirements, see the Energy Star webpage
at www.energystar.gov/about/federal_tax_credits/
federal_tax_credit_archives/tax_credits_home_builders.
Energy Star Multifamily New Construction Regional
Program Requirements criteria exist for dwelling units
located in California, Florida, Hawaii, Oregon, and
Washington. For dwelling units not located in those states,
then the most recent Energy Star Multifamily New
Construction Program Requirements applicable to the
Instructions for Form 8908 (Rev. December 2024)

location of the dwelling unit will be the effective Energy
Star Multifamily New Construction National Program
Requirements.
Prevailing wage requirements for multifamily
homes. The prevailing wage requirements with respect to
any qualifying residence are that the eligible contractor
must ensure that any laborers and mechanics employed
by the eligible contractor or any subcontractor in the
construction of such residence are paid wages at rates not
less than the prevailing rates for construction, alteration, or
repair.
For more information, see the frequently asked
questions about the prevailing wage requirements
available at IRS.gov/Credits-Deductions/FrequentlyAsked-Questions-About-the-Prevailing-Wage-andApprenticeship-Under-the-Inflation-Reduction-Act.

taken into account when figuring the energy efficient home
credit. See sections 45L(e) and (f).

Line 2

The credit is $5,000 for each home acquired and eligible
to participate in the:
• Energy Star Residential New Construction Program and
is certified as a zero energy ready home, or
• Energy Star Manufactured New Homes Program and is
certified as a zero energy ready home.

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Certification

An eligible contractor must obtain any certification(s) the
dwelling unit needs to meet the applicable program
requirement(s) referred to in section 45L(c) before the
dwelling unit is acquired from the eligible contractor by a
person for use as a residence and before claiming the
energy efficient home credit. These program requirements
are discussed earlier. Certification information is available
on the referenced websites.
Complying with the single or multifamily home
requirements under the Energy Star program requires
certification. See Notice 2023-65 available at IRS.gov/irb/
2023-42_IRB#NOT-2023-65.

Specific Instructions

Item A. Enter the total number of different certifiers
shown in Part II, lines 1 through 38, column (a).
Item B. Enter the total number of home certifications
shown in Part II, lines 1 through 38, column (c). This entry
must equal the sum of Part I, lines 1a, 2a, 3a, 4a, 5a, and
6a.

Part I—Information About Your
Qualified Homes
Line 1

The credit is $2,500 for each home acquired and eligible
to participate in the:
• Energy Star Residential New Construction Program that
meets the single-family home requirements but is not
certified as a zero energy ready home, or
• Energy Star Manufactured New Homes Program that
meets the single-family home requirements but is not
certified as a zero energy ready home.
Generally, you must reduce the expenses incurred in
the construction of each new home by the amount of the
credit when figuring your basis in the property. However,
do not reduce the expenses by the amount of the credit
when figuring the adjusted basis of a building for purposes
of the low-income housing credit. Also, expenses taken
into account for either the rehabilitation credit or the
energy credit part of the investment tax credit must not be
Instructions for Form 8908 (Rev. December 2024)

Generally, you must reduce the expenses incurred in
the construction of each new home by the amount of the
credit when figuring your basis in the property. However,
do not reduce the expenses by the amount of the credit
when figuring the adjusted basis of a building for purposes
of the low-income housing credit. Also, expenses taken
into account for either the rehabilitation credit or the
energy credit part of the investment tax credit must not be
taken into account when figuring the energy efficient home
credit. See sections 45L(e) and (f).

Line 3

The credit is $2,500 for each home acquired and eligible
to participate in the Energy Star Multifamily New
Construction Program that meets the prevailing wage
requirements and the multifamily home requirements but
is not certified as a zero energy ready home.

You must attach additional information to your return to
substantiate that you meet the prevailing wage
requirements and to claim the increased credit amount for
each home. You must attach a separate statement for
each home. The statement must include the following
information.
• The location of the home.
• The applicable wage determinations for each
classification of laborer and mechanic that performed
work on the construction of the home.
• The wages paid (including any correction payments as
defined in section 45(b)(7)(B)(i)(I)) and hours worked for
each of the laborer or mechanic classifications engaged in
the construction of the home.
• The number of laborers and mechanics who received
correction payments as the result of any failure to pay the
applicable prevailing wage rates.
• The amount of penalty payments owed with respect to
any failures to pay the applicable prevailing wage rates.
You must maintain and preserve sufficient
records, including books of account or records of
CAUTION work performed by laborers who constructed the
home, to substantiate that you meet the prevailing wage
requirements and to claim the increased tax benefit.

!

Generally, you must reduce the expenses incurred in
the construction of each new home by the amount of the
credit when figuring your basis in the property. However,
do not reduce the expenses by the amount of the credit
when figuring the adjusted basis of a building for purposes
of the low-income housing credit. Also, expenses taken
into account for either the rehabilitation credit or the
energy credit part of the investment tax credit must not be
taken into account when figuring the energy efficient home
credit. See sections 45L(e) and (f).
3

Line 4

The credit is $5,000 for each home acquired and eligible
to participate in the Energy Star Multifamily New
Construction Program that meets the prevailing wage
requirements and is certified as a zero energy ready
home.
You must attach additional information to your return to
substantiate that you meet the prevailing wage
requirements and to claim the increased credit amount for
each home. You must attach a separate statement for
each home. The statement must include the following
information.
• The location of the home.
• The applicable wage determinations for each
classification of laborer and mechanic that performed
work on the construction of the home.
• The wages paid (including any correction payments as
defined in section 45(b)(7)(B)(i)(I)) and hours worked for
each of the laborer or mechanic classifications engaged in
the construction of the home.
• The number of laborers and mechanics who received
correction payments as the result of any failure to pay the
applicable prevailing wage rates.
• The amount of penalty payments owed with respect to
any failures to pay the applicable prevailing wage rates.

Generally, you must reduce the expenses incurred in
the construction of each new home by the amount of the
credit when figuring your basis in the property. However,
do not reduce the expenses by the amount of the credit
when figuring the adjusted basis of a building for purposes
of the low-income housing credit. Also, expenses taken
into account for either the rehabilitation credit or the
energy credit part of the investment tax credit must not be
taken into account when figuring the energy efficient home
credit. See sections 45L(e) and (f).

Line 5

The credit is $500 for each home acquired and eligible to
participate in the Energy Star Multifamily New
Construction Program that meets the multifamily home
requirements but is not certified as a zero energy ready
home and does not meet the prevailing wage
requirements.
Generally, you must reduce the expenses incurred in
the construction of each new home by the amount of the
credit when figuring your basis in the property. However,
do not reduce the expenses by the amount of the credit
when figuring the adjusted basis of a building for purposes

4

Line 6

The credit is $1,000 for each home acquired and eligible
to participate in the Energy Star Multifamily New
Construction Program that is certified as a zero energy
ready home but does not meet the prevailing wage
requirements.

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You must maintain and preserve sufficient
records, including books of account or records of
CAUTION work performed by laborers who constructed the
home, to substantiate that you meet the prevailing wage
requirements and to claim the increased tax benefit.

!

of the low-income housing credit. Also, expenses taken
into account for either the rehabilitation credit or the
energy credit part of the investment tax credit must not be
taken into account when figuring the energy efficient home
credit. See sections 45L(e) and (f).

Generally, you must reduce the expenses incurred in
the construction of each new home by the amount of the
credit when figuring your basis in the property. However,
do not reduce the expenses by the amount of the credit
when figuring the adjusted basis of a building for purposes
of the low-income housing credit. Also, expenses taken
into account for either the rehabilitation credit or the
energy credit part of the investment tax credit must not be
taken into account when figuring the energy efficient home
credit. See sections 45L(e) and (f).

Line 7

Enter the total energy efficient home credits from:
• Schedule K-1 (Form 1065), Partner’s Share of Income,
Deductions, Credits, etc., box 15 (code AM); and
• Schedule K-1 (Form 1120-S), Shareholder’s Share of
Income, Deductions, Credits, etc., box 13 (code AM).
Partnerships and S corporations report the above
credits on line 7. All other filers figuring a separate credit
on earlier lines also report the above credits on line 7. All
others not using earlier lines to figure a separate credit
can report the above credits directly on Form 3800, Part
III, line 1p.

Part II—Certifier Information
Columns (a) Through (d)
Column (a). Enter the name of the person or business
(certifier) that issued the energy efficient savings
certification. Add the total number of different certifiers
shown in lines 1 through 38 and enter in item A at the top
of the form.
Column (b). Enter the two-letter state abbreviation where
the certifier is located.
Column (c). Enter the total number of homes certified by
this certifier. Add the total number of home certifications
shown in lines 1 through 38 and enter in item B at the top
of the form.
Column (d). Enter the number of certifications that were
modified from the original certification.

Instructions for Form 8908 (Rev. December 2024)

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the
United States. You are required to give us the information. We need it to ensure that you are complying with these laws
and to allow us to figure and collect the right amount of tax.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be
retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by section 6103.

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h

The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden
for individual and business taxpayers filing this form is approved under OMB control number 1545-0074 and 1545-0123
and is included in the estimates shown in the instructions for their individual and business income tax return. The
estimated burden for all other taxpayers who file this form is shown below.
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Learning about the law or the form. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Preparing and sending the form to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 hr., 9 min.
12 min.
14 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler,
we would be happy to hear from you. See the instructions for the tax return with which this form is filed.

Instructions for Form 8908 (Rev. December 2024)

5