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Form 8908: Energy Efficient Home Credit
IRS Form 8908 is used by eligible contractors to claim a credit for qualified new energy efficient homes acquired during the tax year. The credit amount is $2,500 per home.
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IRS Form 8908 - Energy Efficient Home Credit
IRS Form 8908 is used by eligible contractors to claim a credit for qualified new energy efficient homes acquired during the tax year. The credit amount is $2,500 per home.
Risk Radar
Scan points- 1Ensure the total count in Part II (Item E) equals the sum of lines 1a through 6a in Part I.
- 2Failing to list addresses in Part III for the first 20 claimed homes.
- 3Not completing and attaching Form 7220 when claiming credits on lines 3b or 4b.
- 4Mismatching the total certification count between Part I (lines 1a-6a) and Part II (Item E).
- 5Using a revision of Form 8908 that does not match the tax year being reported.
Plain English
This form allows an eligible contractor to claim a tax credit for each new home they built that meets specific energy efficiency standards. By filing Form 8908, contractors document the certified homes and calculate the total credit amount owed to them. This credit reduces the overall business taxes owed.
Submission Date
- Filing date: 2026-01-07 15:10:52
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an eligible contractor claims a credit for each qualified new energy efficient home acquired by another person during the tax year for use as a residence.
- Do not use it when your only source for claiming the Energy Efficient Home Credit is a partnership or S corporation, unless you are reporting directly on line 1p in Part III of Form 3800.
- Check Form 7220 instead when claiming an increased credit amount on lines 3b or 4b because it requires completing and attaching the Prevailing Wage and Apprenticeship (PWA) Verification and Corrections.
Form selector
Use this form or another form?
Filing as a partnership or S corporation
Must file this form to claim the credit.
✓ Check Part III, line 1p for reporting instructions.
Not an eligible contractor but claiming the credit
If your only source is a partnership or S corp, you report directly on line 1p of Form 3800 instead of filing this form.
✓ Verify if you are required to file Part III of Form 8908.
Claiming the credit for a manufactured home
The form allows claiming credits for manufactured homes acquired directly or indirectly from an eligible contractor.
✓ Confirm whether the acquisition was direct or indirect.
Deadline or filing window
The Form 8908 governs credits for tax years beginning in 2025 or later when using the December 2025 revision. The source does not provide a specific due date, but filing is required to claim the credit during that tax year period.
Checklist
What you need before filling it out
Purpose of Form 8908
Eligible contractors use it to claim a credit for each qualified new energy efficient home acquired by another person during the tax year for use as a residence. · Instructions p.1
Filer Eligibility
An eligible contractor may claim the credit for a qualified new energy efficient home that is acquired by a person from that contractor during the tax year for use as a residence. · Instructions p.1
Required Attachments (PWA)
If claiming on line 3b or 4b, you must complete and attach new Form 7220, Prevailing Wage and Apprenticeship (PWA) Verification and Corrections. · Instructions p.1
Credit Termination Date
The section 45L new energy efficient home credit terminates on June 30, 2026; credits cannot be claimed for homes acquired after this date. · Instructions p.1
Acquired Definition
The term “acquired” includes the term “purchased,” and leasing from an eligible contractor is also considered acquired during the tax year. · Instructions p.1
Part III Requirement
For new Part III, you must provide the address of the first 20 homes for which you are claiming the credit. · Instructions p.1
Before you submit
- 1Ensure the Name(s) shown on your return matches the information provided on Form 8908.
- 2Verify that you are an eligible contractor who participated in one of the Energy Star programs (Residential, Manufactured, or Multifamily).
- 3Confirm that each home claimed meets the definition of a qualified new energy efficient home as detailed in the instructions.
- 4If claiming on line 3b or 4b, confirm Form 7220 is completed and attached to this form.
- 5Ensure you list the address for every home claimed (up to 20 addresses are required in Part III).
- 6Check that the credit being claimed is not for a home acquired after June 30, 2026.
- 7If filing as an individual and your source is a partnership or S corp, confirm you have reported the credit on line 1p of Form 3800.
How to file this form
- 1Complete Part III by listing the address for each home for which the Energy Efficient Home Credit is claimed (up to 20 addresses).
- 2Ensure that if claiming an increased credit amount on lines 3b or 4b, you complete and attach Form 7220.
- 3Determine eligibility based on whether the home was acquired by a person from the eligible contractor during the tax year and confirm the acquisition date is before June 30, 2026.
- 4Sign and date Form 8908 (though the signature location is not explicitly detailed in this excerpt, it must be signed).
- 5Attach the completed IRS Form 8908 to your tax return.
Known limitations
- 1Taxpayers who are not eligible contractors but whose only source for the credit is a partnership or an S corporation can report the credit directly on line 1p in Part III of Form 3800, General Business Credit.
- 2When calculating the adjusted basis of a building for purposes of the low-income housing credit, expenses taken into account for either the rehabilitation credit or the energy credit part of the investment credit must not be taken into account when figuring the energy efficient home credit (See sections 45L(e) and (f)).
- 3For homes certified under the Energy Star Multifamily New Construction Program that are not zero energy ready, the credit is $2,500 per home; if they meet these requirements but are otherwise ineligible for this specific credit amount, more details may be found in the Instructions for Form 7220 (Instructions p.3).
- 4If a contractor claims a credit on line 3b or 4b of Form 8908, they must complete and attach new Form 7220, Prevailing Wage and Apprenticeship (PWA) Verification and Corrections, to provide the required information for the increased credit amount (Instructions p.1).
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current revision is December 2025, and users can find the latest information regarding Form 8908 at IRS.gov/Form8908. A key change noted in this revision is that the termination date for the section 45L new energy efficient home credit changed from December 31, 2032, to June 30, 2026.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2025.
- Form number — confirm the title is IRS Form 8908, Energy Efficient Home Credit.
- Attachment requirement — confirm you are attaching this form to your tax return.
- OMB Number — confirm the OMB No. listed is 1545-0074.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed IRS Form 8908.
- 2If claiming a credit on line 3b or 4b, attach new Form 7220 to the tax return when filing.
- 3When figuring your basis in the property, generally reduce the expenses incurred in the construction of each new home by the amount of the credit (Instructions p.4).
- 4Do not reduce expenses by the amount of the credit when figuring the adjusted basis of a building for purposes of the low-income housing credit.
- 5For future developments or changes, review IRS.gov/Form8908.
- 6If claiming credits related to homes acquired after June 30, 2026, be aware that this is the new termination date set by P.L. 119-21 (Instructions p.1).
Sources
- SRCInstructions p.1 — The credit is based on the energy saving requirements of the home and is part of the general business credit.
- SRCInstructions p.1 — Eligible contractors use Form 8908 to claim a credit for each qualified new energy efficient home acquired by another person during the tax year for use as a residence.
- SRCInstructions p.1 — The termination date for the section 45L new energy efficient home credit was changed from December 31, 2032, to June 30, 2026 (P.L. 119-21).
- SRCInstructions p.3 — Line 3 states that the credit is $2,500 for each home acquired and eligible under the Energy Star Multifamily New Construction Program if it meets prevailing wage requirements but is not zero energy ready.
- SRCInstructions p.4 — Generally, expenses incurred in construction must be reduced by the amount of the credit when figuring your basis in the property.
- SRCInstructions p.1 — Part III requires providing the address for the first 20 homes for which the contractor is claiming the credit (Form 7220).
- SRCInstructions p.4 — When calculating the adjusted basis for low-income housing credit, expenses taken into account for either the rehabilitation or energy credit part of the investment credit must not be counted.
- SRCInstructions p.1 — If a taxpayer's only source is an S corporation or partnership, they report the credit directly on line 1p in Part III of Form 3800.
Common confusion points
Who must file Form 8908?
An eligible contractor claims the credit for a qualified new energy efficient home acquired during the tax year for use as a residence, but partnerships and S corporations must also file it to claim the credit (Instructions p.1).
Do all taxpayers need to file this form?
No; if a taxpayer's only source for the credit is a partnership or an S corporation, they can report the credit directly on line 1p in Part III of Form 3800 instead (Instructions p.1).
What happens when I claim the $2,500 credit?
Generally, the expenses incurred in construction must be reduced by the credit amount when figuring your basis in the property; however, this reduction is skipped for low-income housing credits (Instructions p.4).
When do I need to file Form 7220?
You must file Form 7220 to establish compliance with prevailing wage requirements and claim the increased credit amount if you are claiming a credit on line 3b or 4b of Form 8908 (Instructions p.1, Instructions p.3).
What is the deadline for claiming this credit?
The termination date was changed from December 31, 2032, to June 30, 2026; credits cannot be claimed for qualified new energy efficient homes acquired after June 30, 2026 (Instructions p.1).
How do I report the credit if my source is an S Corp?
Report the credit directly on line 1p in Part III of Form 3800, General Business Credit (Instructions p.1).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If you claim a credit on line 3b or 4b of Form 8908, the required attachment to provide necessary information is Form 7220.
Questions about IRS Form 8908
What is IRS Form 8908 used for?
This form allows an eligible contractor to claim a tax credit for each new home they built that meets specific energy efficiency standards. By filing Form 8908, contractors document the certified homes and calculate the total credit amount owed to them. This credit reduces the overall business taxes owed.
Who must file IRS Form 8908?
Eligible contractors may claim the credit for a qualified new energy efficient home acquired by another person from that contractor during the tax year for use as a residence. Partnerships and S corporations must file this form to claim the credit.
What information does IRS Form 8908 require?
Part I provides information about your qualified homes, listing details like the total number of certified homes. Part II lists the certifiers who issued the energy efficiency savings certification, while Part III requires addresses for up to 20 qualified new energy efficient homes.
When is IRS Form 8908 due?
The form is used for tax years beginning in 2025 or later if using the December 2025 revision. The source does not state a specific filing deadline date but governs credit calculation for the tax year.
How do I complete IRS Form 8908?
First, complete Part I by listing your qualified homes and calculating the total credit. Next, fill out Part II by detailing each certifier used for those homes. Finally, complete Part III by providing the addresses for up to 20 claimed homes before submitting the form.
What happens if IRS Form 8908 is filed incorrectly?
The instructions do not specify a penalty amount for errors, but filing incorrectly means the contractor may fail to claim the correct credit amount on line 7 of Form 8908 or Part III of Form 3800.
Who must file Form 8908?
An eligible contractor claims the credit for a qualified new energy efficient home acquired during the tax year for use as a residence, but partnerships and S corporations must also file it to claim the credit (Instructions p.1).
Do all taxpayers need to file this form?
No; if a taxpayer's only source for the credit is a partnership or an S corporation, they can report the credit directly on line 1p in Part III of Form 3800 instead (Instructions p.1).
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