The 25C home improvement tax credit ended with 2025
Ended for improvements placed in service after December 31, 2025 (IRS, checked 2026-10-05).
The IRS says you can claim the Energy Efficient Home Improvement Credit for qualifying improvements made through December 31, 2025. For 2023 through 2025 it was 30% of qualified costs, up to $1,200 a year for most items plus up to $2,000 a year for heat pumps, heat pump water heaters and biomass stoves or boilers. Improvements made in 2026 do not qualify.
If you did work in 2025
Claim it on your 2025 return with Form 5695. The IRS notes that for property placed in service in 2025, no credit is allowed unless the item was made by a qualified manufacturer and you report its Qualified Manufacturer Identification Number (QMID).
If you are planning work now
Do not count on this federal credit in a 2026 quote. Utility, state and local rebates are separate programs with their own rules; ask the program directly.
What to do now
- Keep 2025 invoices and the product’s QMID with your tax records and in My Home.
Federal Register documents
- 2024-10-25FR Doc. 2024-24110 · Treasury/IRS proposed regulations for the credit (qualified manufacturer and calculation rules).
A plain-language summary of public documents, not legal or tax advice. Rules in this area have changed several times since 2024; the dates above are the record. Report a change we missed.