energy credit for new construction?

[keithk]

Can a homeowner qualify for a credit on furnace and windows installed in his new home by the builder before he took occupancy?

[solomon]

§25C(c)(1)

(A) such component is installed in or on a dwelling unit located in the United States and owned and used by the taxpayer as the taxpayer’s principal residence (within the meaning of section 121),

(B) the original use of such component commences with the taxpayer, and

(C) such component reasonably can be expected to remain in use for at least 5 years.

(A) would preclude the credit.

[mactoolsix]

Home Improvements Only

New construction does not qualify. HVAC, insulation, windows & doors, roofs, water heaters only qualify for credit if they are an "improvement" to an existing principle residence.

http://www.energystar.gov/index.cfm?c=tax_credits.tx_index#chart

[Burke]

Note that your cite reference specifically says new construction (principal residence) DOES qualify.

[DaveO]

Note that your cite reference specifically says new construction (principal residence) DOES qualify.

Only for the fuel cell, solar, geothermal heatpumps and micro turbine units. Windows and doors only qualify on an existing home. The builder may qualify for credits however.