Federal Tax Credits

THE TAXPAYER CERTAINTY DISASTER AND TAX RELIEF ACT of 2019

The U.S. Internal Revenue Service (IRS) is now providing Consumers with a tax credit on high-efficiency heating and cooling equipment. The Mainline Air Conditioning Division of Rheem Sales Company, Inc. certifies that the models listed here (if placed in service after December 31, 2017 and before January 1, 2021 in a homeowner’s primary residence) meet the criteria of “Qualified Energy Property” as set forth by Section 25C of the Internal Revenue Code. The maximum amount an eligible homeowner may receive in federal tax credits for purchasing and installing qualifying products, whether those purchases are in the form of upgraded windows, installation, HVAC equipment or other eligible improvements, is 10% of the installed cost, up to $500.

Note: State, Local and Utility rebates may still be available in your respective markets for residential energy products. Please visit the “Rebate Center” for a list of energy efficiency tax credits by State.


Here’s what you need to know about these tax credits:

What equipment qualifies for the credit?

High-efficiency water heaters, furnaces, boilers, heat pumps, central air conditioners, building insulation, windows, roofs, biomass stoves, and circulating fans used in qualifying gas furnaces. Please see the chart below, which details the qualifying Mainline equipment.

When does the tax credit expire?

The TaxPayer Certainty Disaster and Tax Relief Act of 2019 retroactively extended the non-business energy property tax credits on eligible products installed after 12/31/2017 through 12/31/2020.

What’s the maximum amount that a homeowner can receive in tax credits?

The maximum amount an eligible homeowner may receive in tax credits for improvements is $500. If you have already claimed credits of $500 or more from improvements in an earlier year, you are ineligible to claim new credits.

Can these tax credits be applied to energy-efficient equipment purchased for a second home?

In order for purchases of high-efficiency heating, cooling and water heating equipment to be eligible for this tax credit, the equipment must be installed in an existing primary residence that is owned and used by the taxpayer. New construction and rentals do not apply.

What do I need to do to take advantage of this tax credit?

You should obtain a Manufacturer’s Certification Statement, which is a signed statement from the manufacturer certifying that the product or component qualifies for the tax credit. Taxpayers must keep a copy of the certification statement for their records, but do not have to submit a copy with their tax return. The Mainline Heating & Cooling Federal Tax Credit Manufacturer’s Certification Form can be downloaded here. You can also download the proper IRS form here.

Where can I find out more information about these tax credits?

ENERGY STAR has more information here.

Note: State, Local and Utility rebates may still be available in your respective markets for residential energy products. Please visit the “Rebate Center” for a list of energy efficiency tax credits by zip code.

Product Type

Tax Credit Specification

Tax Credit

Effective Date

Find Qualifying Equipment

Residential Central A/C

Split System:
EER >= 13
and
SEER >= 16
Package System:
EER >= 12
and
SEER >= 14
 

The tax credit is for $300

12/31/2017 through 12/31/2020

Go to:
Air Conditioners and Air Conditioner Coils and select Yes for ‘Eligible for Federal Tax Credit’.

Residential Air-Source Heat Pumps

Split System:
HSPF >= 8.5
and
EER >= 12.5
and
SEER >= 15
Package System:
HSPF >=8
and
EER >= 12
and
SEER >= 14
 

The tax credit is for $300

12/31/2017 through 12/31/2020

Go to:
Heat Pumps and Heat Pump Coils or Variable Speed Mini-Split and Multi-Split Heat Pumps and select Yes for ‘Eligible for Federal Tax Credit’.

Residential Gas, Oil, Propane Furnace or Hot Water Boiler

Furnaces:
Gas >= 95% AFUE
Oil >=95% AFUE
Propane >=95%
AFUE
Boilers:
AFUE>=95%
 

The tax credit is for $150

12/31/2017 through 12/31/2020

Go to:
Boilers/Furnaces and select Yes for Tax Credit Eligible under Advanced Search

Advanced
Main Air
Circulating Fan

No more than 2% of furnace total energy use. Read this IRS Guidance if the fan qualifies, but the furnace does not. Read AHRI Safe Harbor Proposals to IRS.
 

The tax credit is for $50

12/31/2017 through 12/31/2020

 

Residential Gas, Oil, Propane Water Heater

Energy Factor
>=0.82
or
Thermal Efficiency
>=0.90

The tax credit is for $300

12/31/2017 through 12/31/2020

Go to: Residential Water Heaters or Commercial Water Heaters and select Yes for Tax Credit Eligible under Advanced Search

Residential Electric Heat Pump Water Heater

Energy Factor >= 2.2

The tax credit is for $300

12/31/2017 through 12/31/2020

Go to: Residential Water Heaters/Commercial Water Heaters and select Yes for Tax Credit Eligible under Advanced Search

If you cannot find the appropriate tax form listed on this website, please contact us here. Please be sure to include your indoor product model, outdoor product model number and coil model number as appropriate.

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