qbteachmt
Level 15

"but maybe I am missing something?"

You are overlooking how there are different programs for different things.

The Federal income tax system doesn't care about energy saving devices such as light bulbs, fans, etc. That's related to your local gas or electricity supplier. Your taxpayer client would check for rebates or credits from their energy supplier and there might be a State program for that, as well.

Even Energy Star, such as that dishwasher, might fall under a local energy provider rebate program.

But these are not income tax related. They are not Business (you mentioned Sched C) unless they are a commercial location or a rental. In that case, they are regular business property and once again, the energy star rating isn't a business expense issue. It's an energy provider issue.

"Is this a place to write any of this off?"

A lot of what you ask is regular life. Not everything is income tax related.

And you should read what the IRS considers to be energy-related. Don't go off of every list your clients give you. They need that for their own records, of course.

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