Manufacturers of qualified energy property must register to qualify products for the Energy Efficient Home Improvement Tax Credit. These properties include qualified:
- Exterior doors, windows and skylights
- Central air conditioners
- Biomass stoves and boilers
- Electric and natural gas heat pumps and water heaters
- Natural gas, propane, or oil water heaters
- Natural gas, propane, or oil furnaces or hot water boilers
Who qualifies
A qualified manufacturer (QM) under 25C(h)(3) is a manufacturer of qualified property that enters into an agreement with the IRS.
To qualify:
- Register and enter into an agreement with the IRS through the IRS Energy Credits Online (ECO) portal.
- Assign a qualified manufacturer identification number (QMID) unique to each item of specified property. On or after Jan. 1, 2026, a qualified product identification number (QPIN) must be assigned to each item of specified property.
- Label items with the QMID. On or after Jan. 1, 2026, items will need to be labels with the QPIN.
- Periodically report QMID reports to us. On or after Jan. 1, 2026, periodically report QPINs to us.
Register as a qualified manufacturer
Requests to be a qualified manufacturer must be submitted through the IRS Energy Credits Online (ECO) portal. Until your business receives an acknowledgement from us, it is not a qualified manufacturer for the specified property. The IRS will provide next steps once the agreement is acknowledged, including reporting of eligible property information.
Failing to meet reporting requirements and other terms of the qualified manufacturer agreement could cause the agreement to be revoked.
The first step in submitting a request to be a qualified manufacturer on the portal is to register the business.
What you will need to register
The IRS uses ID.me, a technology provider, to provide identity verification and sign-in services.
- If you have an ID.me account, sign in using your existing account.
- If you're a new user, have your photo identification ready. Verify your personal identity – not your business information – with ID.me.
First-time business registrants
You'll need to be an authorized representative of the business with the following information:
- Your business's employer ID number (EIN)
- Business name and address
Once you reach the Energy Credits Online (ECO) portal, you'll see several options. Click the Energy Efficient Home Improvement Product Manufacturers Registration link.
Returning users
Access your registered business information
Once you reach the Energy Credits Online (ECO) portal, you'll see several options. Click the Energy Efficient Home Improvement Product Manufacturers Registration link.
Manufacturer registration and eligible energy property reporting information
Find procedural guidance on qualified manufacturer registration and eligible energy property reporting information:
Declaration of accuracy
As the procedural guidance states, each written report regarding qualified energy property must include a declaration, applicable to the certification, statements, and any accompanying documents, signed by a person currently authorized to bind the qualified manufacturer in these matters.
The declaration must read: "Under penalties of perjury, I declare that I have examined this certification, including accompanying documents, and to the best of my knowledge and belief, the facts presented in support of this certification are true, correct, and complete."
When to submit reports
For items of specified property that are placed in service on or after January 1, 2025, and before January 1, 2026, only one QM report is required, and a QM must file that report by January 15, 2026.
A QM may submit multiple QM reports.
For items of specified property produced on or after January 1, 2026, qualified manufacturers must file the reports by the fifteenth of each month following the end of the calendar quarter in which an item of specified property leaves its control and enters the stream of commerce (January 15, April 15, July 15, and October 15).
Reports can be filed more frequently. Only QMs can submit reports.
How to submit reports
Manufacturers must submit reports via the Energy Credits Online (ECO) Portal, using the Microsoft Excel template provided.
How to update or rescind reports
If a QM report needs to be updated or rescinded for an error or missing PIN, it must be done through the IRS Energy Credits Online Portal as soon as possible after its original submission.
Law and guidance
Revenue Procedure 2024-31, Manufacturer Registration and Written Agreement, Qualified Product Identification Number Assignment, Labeling, and Periodic Reporting Requirements Under Section 25C(h)
NPRM: Energy Efficient Home Improvement Credit
Related
Energy Efficient Home Improvement Credit
Publication 5902, Clean Energy Authorization Permission Management PDF