energy tax credit

[wkc7336]

I am unable to locate specific instructions that disallow an energy tax credit for an energy efficient heat pump that was installed in the taxpayer's second home. I would like to be able to show this to my client. I was unable to access the 5695 instructions from IRS.gov. Any help would be appreciated. Thanks

[TaxGuyBill]

You can't find any specific instructions about that because the energy tax credit *IS* allowed for ANY residence of the taxpayer, including a second home.

Notice how section A of the 5695 (and its Instructions) say "main home" versus section B says "home", which agrees with the law in IRC 25C.

https://www.irs.gov/instructions/i5695#en_US_2025_publink1000127704

[wkc7336]

Thanks. That is exactly what I read when filling out the energy tax credit in my drake software. Taxbert says only a geothermal heat pumps qualify if installed in a second home. Thanks for the link. When I tried to access the 5695 instructions, I received a message that said the instructions were not available.

[New York Enrolled Agent]

Try this: Instructions for Form 5695 (2025) | Internal Revenue Service