Energy Credit - Clothes Washer/dryer?

[duanecpa]

Clothes washers
• $175 in the case of a top-loading clothes washer manufactured in calendar year 2011 which meets or exceeds a 2.2 modified energy factor and does not exceed a 4.5 water consumption factor. §45M(b)(2)(E)
• $225 in the case of a clothes washer manufactured in calendar year 2011—(i) which is a top-loading clothes washer and which meets or exceeds a 2.4 modified energy factor and does not exceed a 4.2 water consumption factor, or (ii) which is a front-loading clothes washer and which meets or exceeds a 2.8 modified energy factor and does not exceed a 3.5 water consumption factor. §45M(b)(2)(F)
The term “clothes washer” means a residential model clothes washer, including a commercial residential style coin operated washer. I.R.C. §45M(f)(3). The term “top-loading clothes washer” means a clothes washer that has the clothes container compartment access located on the top of the machine and that operates on a vertical axis. §45M(f)(4)


One of my clients sent an e-mail with the above information they said they got from the IRS website - is there such a credit for washers and dryers for 2011?

Thank you.

[BHoffman]

Hi Duane -

Here's a link that I find useful:

http://www.energystar.gov/

[BHoffman]

Here is a link to what your client may have read:

http://www.irs.gov/businesses/corporations/article/0,,id=208024,00.html

Notice that the credit is available to the MANUFACTURER, not to the consumer.

[snowshine]

Most states had a rebate program for energy star certified appliances last year as part of the 2009 stimulus bill. In North Carolina, for example, if you bought the appliance on one of 8 days in May you got a rebate coupon to mail to Raleigh for redemption. NC didn't pay out most of their fund for some reason... Other states did it much more intelligently and paid everybody who bought a qualified appliance until the fund went dry.

[Burke]

Clothes washers
• $175 in the case of a top-loading clothes washer manufactured in calendar year 2011 which meets or exceeds a 2.2 modified energy factor and does not exceed a 4.5 water consumption factor. §45M(b)(2)(E)
• $225 in the case of a clothes washer manufactured in calendar year 2011—(i) which is a top-loading clothes washer and which meets or exceeds a 2.4 modified energy factor and does not exceed a 4.2 water consumption factor, or (ii) which is a front-loading clothes washer and which meets or exceeds a 2.8 modified energy factor and does not exceed a 3.5 water consumption factor. §45M(b)(2)(F)
The term “clothes washer” means a residential model clothes washer, including a commercial residential style coin operated washer. I.R.C. §45M(f)(3). The term “top-loading clothes washer” means a clothes washer that has the clothes container compartment access located on the top of the machine and that operates on a vertical axis. §45M(f)(4)

One of my clients sent an e-mail with the above information they said they got from the IRS website - is there such a credit for washers and dryers for 2011?Thank you.

See Form 8909, for the producer/mfgr of such items.