If you manufacture qualified specified energy property including: exterior doors windows skylights central air conditioners biomass stoves and boilers electric and natural gas heat pump water heaters electric and natural gas heat pumps natural gas, propane, or oil water heaters natural gas, propane, or oil furnaces or hot water boilers You must register to qualify your products for the Energy Efficient Home Improvement Tax Credit. Who qualifies A qualified manufacturer under 25C(h)(3) is a manufacturer of qualified property that enters into an agreement with the IRS. To register: Register and enter into an agreement with us through the IRS ECO portal (coming soon) Assign a qualified product identification number (PIN) unique to each item of specified property Label items with PINs Periodically report PINs assigned to us Register as a qualified manufacturer You must submit your request to be a qualified manufacturer through the IRS Energy Credits Online (ECO) portal (coming soon). Until you receive an acknowledgement from us, you are not a qualified manufacturer for the specified property. We will provide next steps once we acknowledge the agreement, including reporting of eligible property information. If you fail to meet reporting requirements and other terms of the qualified manufacturer agreement, the agreement may be revoked. Resources The Department of Energy released a new Tax Credit Product Lookup Tool that can help determine if new heating, air-conditioning, or water-heating equipment may be eligible for the Energy Efficient Home Improvement Credit. Contractors and homeowners can enter information about a particular product to determine if it meets tax credit eligibility criteria and receive a single page report that the homeowner can print or save for their records. Law and guidance Revenue Procedure 2024-31 PDF, Manufacturer Registration and Written Agreement, Qualified Product Identification Number Assignment, Labeling, and Periodic Reporting Requirements Under Section 25C(h) NPRM: Energy Efficient Home Improvement Credit Related Home energy tax credits Energy Efficient Home Improvement Credit
