Fact sheets for frequently asked questions | Internal Revenue Service

Fact sheets for frequently asked questions

FS-2025-01, January 2025 — This fact sheet updates frequently asked questions about the Energy Efficient Home Improvement Credit and the Residential Clean Energy Property Credit.

The purpose of this reliance page is to confirm/explain that FAQs generally cannot be relied upon and describe authority that can be relied upon.

Prior year news releases and fact sheets for frequently asked questions (FAQs) (from 2021).