Energy Credit & New House

[dyne]

NO, I will NOT allow the energy credit for a taxpayer who built his own residence.
The law is clear to me that the energy credit is allowable only for REPLACED windows,
home IMPROVEMENTS, etc. which means old windows, etc. must be removed and replaced
by new windows, etc. to allow the credit. Use Google to find a wealth of information.
Part of the confusion comes from the fact that there is a SEPARATE similar energy
credit allowed to CONTRACTORS for certain expenditures. Notice however that
Contractors MUST complete form 8908 to obtain the credit and the FIRST item on this
form asks HOW many homes have been sold? (etc) indicating this form does NOT
apply to individuals who build their own residence. The form for an individual to claim the
credit is form 5696, a DIFFERANT form.

[newbie]

Do the improvements have to "replace" existing? What if you remodel and put in a new window where a window never existed or open up a room and add in a patio door and a deck where a door never existed? Or what if you do an addition w/ more insulation and more windows where previously nothing existed so you are not "replacing" anything?