IRS Issues Notice about Tax Credits

June 16th, 2009 by Editor

The Internal Revenue Service (IRS) issued a guidance document on June 1, Notice 2009-53, for the revised energy efficiency tax credits for home improvements. The guidance document, available online at http://www.irs.gov/pub/irs-drop/n-09-53.pdf, highlights the changes to the tax credit program for doors, windows and skylights.

According to an announcement from DOE, the changes are highlighted in the following sections of the announcement:

  • Section 4.01 subparts (3) and (4), on pages 8 and 9, which define storm windows and storm doors as eligible products and provide the criteria for these products.
  • Sections 6.04 through 6.06, beginning on page 14, which outline the new requirements for the manufacturer’s certification statement.

Notice 2009-53 describes how the tax credit is to be implemented and documented.

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