IRS Energy Efficient Home Improvement Credit (25C)
Internal Revenue Service
About This Program
Note: Congress ended this federal tax credit for installations after December 31, 2025. Projects placed in service by that date can still be claimed on your 2025 federal return (IRS Form 5695).
The Section 25C tax credit allows homeowners to claim 30% of the cost of qualifying energy-efficient home improvements, up to $3,200 per year. The $1,200 annual cap covers insulation, air sealing, windows, exterior doors, and energy audits; a separate $2,000 annual cap applies to heat pumps, heat pump water heaters, and biomass stoves. There is no lifetime limit, you can claim the maximums each year. Note: the credit was set to expire December 31, 2025 under current law; confirm current status before filing.
No income limit; claim on IRS Form 5695 with federal tax return for year of installation; 30% of cost up to annual caps; qualified manufacturer certification may be required
The cited program-specific URL responded on 2026-07-21; confirm current terms.
Record set last reviewed 2026-04-03. How we verify our data.
This is a national program. You can also review these local programs in San Diego, CA; confirm separately whether they can coordinate:
Key Details
- 30% tax credit on qualifying energy-efficient improvements, no income limit
- $1,200/year cap for insulation, windows, doors, energy audits
- Additional $2,000/year cap for heat pumps, heat pump water heaters, biomass
- File IRS Form 5695 with your tax return for the year of installation
- Confirm current status, credit was set to expire December 31, 2025
How to Apply
Some programs require contractor estimates, licenses, or inspections. A cited link may be general, so confirm the current rules with the administrator before hiring; a directory match does not guarantee contractor eligibility or funding.
You may need a contractor or estimate
Some programs for this project type ask for a license, inspection, or written estimate. Confirm the rule before contacting a contractor in San Diego.
Get matched with a contractorEach administrator sets its contractor rules. Confirm exact requirements directly; the cited URL may be a general agency page.
Your application paperwork
Documents you will likely need
- Your federal tax return for the year of the work (this benefit is claimed on your taxes, not through a separate application).
- Proof you own and live in the home (deed, recent mortgage statement, or property tax bill).
- A government-issued photo ID for every owner on title.
- A written estimate from a licensed contractor for the work (many programs require this to apply).
- A recent utility bill for the home (energy and weatherization programs use it to confirm service and usage).
- The program's own application form, completed (use the official link or phone number on this page).
Requirements vary by program and locality. Confirm the exact rules and application route with the administrator. We can help you prepare your paperwork, but you submit it yourself.
Deadline: Ended December 31, 2025 (federal law change)
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