IRS issues residential tax credit form: heat pump efficiency levels are correct

ARLINGTON, VA. — The Internal Revenue Service recently issued Form 5695, Residential Energy Credits, which is the form for taxpayers to use when claiming tax credits under Section 25(c) of the Internal Revenue Code. The form is available on AHRI's Web site.

In response to several inquiries, AHRI wants to make manufacturers, consumers, contractors, distributors and anyone else with an interest in these credits aware that the instructions at the bottom of the form are correct with respect to the levels required to claim a tax credit for residential heat pumps.

For residential electric heat pumps placed in service between Jan. 1, 2009, and Feb. 17, 2009, inclusive, the unit must have a heating seasonal performance factor (HSPF) of at least 9, a seasonal energy efficiency ratio (SEER) of at least 15, and an energy efficiency ratio (EER) of at least 13.

For residential electric heat pumps placed in service after Feb. 17, 2009, a split heat pump unit must achieve the highest efficiency tier established by the Consortium for Energy Efficiency as in effect on Jan. 1, 2009. The levels in that tier for split heat pumps are: 8.5 HSPF, 15 SEER and 12.5 EER. For packaged heat pumps, the highest CEE tier levels are 8 HSPF, 14 SEER and 12 EER.