Good morning.  Second guessing myself on this.

5695 Energy Efficient Home Improvement credits has part A and part B.

Part A, are things like insulation, windows, doors that are installed on a home.  The smart worksheet questionniare clearly asks if the improvements were related to the "construction of the main home."  And further down the form it clearly states that if the improvements were related to construction of the main home, then you cannot claim them.  However, if you check the box yes, and enter a cost for new windows, the form actually calculates a credit.  Why is it doing that, if you check box yes, and that means you don't qualify. 

Part B are things like central air conditioners, new heat pumps, new boilers,etc.  The questioins for this do not ask if this was related to construction of main home.  So, if a person is building a brand new home to move into, and they a qualifying heat pump was part of the price of that new home, can the price of that heat pump installed in a new home be claimed for this credit?

It is appearing to me that only the energy efficiet improvement credits like windows, doors, insulation are the ones that cannot be claimed on construction of new home.   

I've done some double checking and I believe all of such energy efficient home improvement credits under Part II, cannot be on the construction of a main home. But would like the community to confirm.  Thank you.