25C Energy Efficient Home Improvement Credit — by the numbers
2023 IRS data, most recent full-year statistics available
The 25C energy credit is dead — but your 2025 upgrades can still save you up to $3,200
Congress killed the Energy Efficient Home Improvement Credit after December 31, 2025 — but if you installed a heat pump, new insulation, efficient windows, or a high-efficiency HVAC system any time in 2025, you can still claim up to $3,200 on your 2025 return. This issue covers exactly who qualifies, which form to file (Form 5695 Part II), the deadline, and the average amount claimed.
Dead — but your 2025 work still counts
Congress killed the Energy Efficient Home Improvement Credit (25C) on December 31, 2025. Done. But if you upgraded your home any time in 2025 — heat pump, insulation, windows, HVAC, energy audit — you can still claim it on your 2025 return.1
Average claim in 2023: $882. Heat pump cap: $2,000. You can't collect what you don't claim.2
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Not tax advice. Rules changed in 2025. Verify eligibility at the IRS links below before filing.
Who qualifies
All of these must be true:
- You own the home (not a rental) and it's your primary U.S. residence
- The upgrade was installed and operational in 2025 — not just ordered or contracted
- The home is existing construction, the equipment is new
You're out if you're a landlord, if it's a vacation home, or if the property is used exclusively for business.1
What you can claim
30% of qualifying costs, capped by upgrade type:
| Upgrade | Cap |
|---|---|
| Heat pump / heat pump water heater | $2,000 combined |
| Insulation & air sealing | $1,200 (no labor) |
| Windows & skylights | $600 total |
| Central A/C, furnace, boiler | $600 per item |
| Electrical panel (200A+) | $600 |
| Exterior doors | $250/door, $500 max |
| Home energy audit | $150 |
For equipment (heat pumps, A/C, furnaces, panels), your installer needs to provide a Qualified Manufacturer ID (QMID). Insulation doesn't require one. Look up registered models at the IRS qualified manufacturers list.1
The form: 5695 Part II
File Form 5695, Part II with your 1040. Credit flows to Schedule 3, Line 5 — dollar-for-dollar off your tax bill. Nonrefundable — you can only claim up to what you owe; nothing carries forward (and there's nowhere to carry it now anyway).1
Already filed without it? Use Form 1040-X within 3 years of your original filing date.
The deadline
2025 is the last year this credit exists. No carry-forward. No second chance.
| Filing situation | Deadline |
|---|---|
| Filing on time | April 15, 2026 |
| Filed for an extension (Form 4868) | October 15, 2026 |
| Already filed — need to add the credit | 3 years from original filing date (Form 1040-X) |
How to claim it
- Receipts — invoice showing cost and install date
- QMID — from your installer or IRS manufacturer list (equipment only)
- Form 5695 — download from IRS or let TurboTax / H&R Block / FreeTaxUSA pull it up automatically (search "energy credits")
- File — attach to 1040, or file 1040-X to amend
Who's actually claimed it
2.3 million households in 2023. Average: $882. More than 500,000 of them earned under $50K. This isn't a rich-homeowner perk.2
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What the OBBB did
The One Big Beautiful Bill (PL 119-21, signed July 4, 2025) moved the 25C sunset from 2032 to December 31, 2025. IRS confirmed in FS-2025-05: nothing placed in service after that date qualifies. 2025 installs are fully eligible.3
Same story for Section 25D (solar, battery, geothermal): terminated after December 31, 2025. 2025 = claimable. 2026 = nothing.3
Tax rules change. Verify eligibility before filing. When in doubt, consult a licensed tax professional.
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