Residential Energy Credits

Line 5a—residential clean energy credit.

If you made energy saving improvements to one or more homes that you used as a residence during 2025, you may be able to take the residential clean energy credit. For more information, see Form 5695 and its instructions.

Line 5b—energy efficient home improvement credit.

If you made qualified energy efficiency improvements to your main home located in the United States in 2025, you may be able to take the energy efficient home improvement credit. For more information, see Form 5695 and its instructions.

Condos and co-ops.

If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of such association or corporation for purposes of these credits.

More details.

For details, see Form 5695.