Certification
stipulations:
- Section 25C of the Energy Policy Act provides that the credit applies to property placed in service after December 31, 2005 and before January 1, 2008.
- *The recently passed Emergency Economic Stabilization Act of 2008 (P.L. 110-343) extended consumer tax incentives originally introduced in Section 25C of the Energy Policy Act of 2005 (EPACT). The credit now applies to improvements placed in service starting January 1, 2009 through December 31, 2009.*
- Section 25C of the Energy Policy Act provides that the component is installed in or on a dwelling unit located in the United States and, at the time of installation, the dwelling unit is owned and used by the taxpayer as the taxpayer’s principal residence.
- Section 25C of the Energy Policy Act provides a credit against tax for the taxable year in the amount equal to the sum of ten percent (10%) of the amount paid or incurred by the taxpayer for qualified energy efficiency improvements installed during the taxable year up to five hundred dollars ($500).
- Section 25C of the Energy Policy Act provides that the taxpayer is NOT required to attach the certification statement to the return on which the credit is claimed, however requires that sufficient records and certification be kept by the taxpayer showing sufficient entitlement to the credit claimed.
- Section 25C of the Energy Policy Act provides that the credit is allowed only for amount paid or incurred to purchase the components. The credit is NOT allowed for amounts paid or incurred for the onsite preparation, assembly, or original installation of the components.
- Do NOT submit a copy of this certification to the manufacturer. Only keep for your records