Energy Credit

[Burke]

Tax credit is allowed where approved items are installed "as an improvement to an existing residence". If a room is added to such residence, do these items qualify when put into the new room?

[BOB W]

Tax credit is allowed where approved items are installed "as an improvement to an existing residence". If a room is added to such residence, do these items qualify when put into the new room?

Without looking, I don't think the credit has anything to do with "Replacement" issues. It is "installed" and meets energy saving rules.

[Burke]

I was trying to determine whether the room addition came under the "new construction" caveat.

[BOB W]

Try this:

http://www.irs.gov/newsroom/article/0,,id=154658,00.html

[Jesse]

I believe as long as it is done to an existing home it is not considered new construction so an addition does qualify. I thought I found this on the IRS Q&A but I can't seem to locate it. I'll keep looking.

[taxea]

IRS Notice 2009-53
The one cited above is only good until the end of 2008