The Energy Efficient Home Improvement Credit (Section 25C) offers homeowners a tax credit for installing energy-saving window tinting films on existing windows in their primary residence.
- 2023–2032: Claim 30% of the film cost (excluding installation), up to a $600 annual maximum per taxpayer, with a $1,200 annual cap for all eligible home improvements.
Do Window Tinting Films Qualify?
Yes, but only specific films meet the requirements:
- Films must be certified by the manufacturer as an Eligible Building Envelope Component under the International Energy Conservation Code (IECC) standards.
- They should reduce heat loss or gain, improving your home’s energy efficiency (e.g., lowering U-factor and Solar Heat Gain Coefficient for your climate zone).
- The film must be installed on windows in your primary residence (not rentals or new construction).
How to Claim the Credit
- Choose Qualifying Films: Work with a certified installer to select films that meet IECC or Energy Star standards. Request the manufacturer’s certification statement.
- Keep Records: Save receipts and certification documents for your tax records.
- File Taxes: Use IRS Form 5695 when filing your federal tax return to claim the credit.
- Consult a Tax Professional: Confirm eligibility and ensure proper documentation with a tax advisor.