Frequently asked questions about energy efficient home improvements and residential clean energy property credits – Residential Clean Energy Property Credit – Labor costs

Updated FAQs were released to the public in Fact Sheet 2025-01 PDF, Jan. 17, 2025. This fact sheet contains all of the FAQs in one downloadable PDF.

Q1. May a taxpayer include labor costs when calculating the credit? (added Jan. 17, 2025)

A1. Yes. A taxpayer may include the labor costs properly allocable to the onsite preparation, assembly, or original installation of the qualified property, and for piping or wiring to interconnect the qualifying property to the home.