2021 tankless water heater tax credit for home

[hgtc]

taxpayer purchased tankless water heater for $800 in 2021.  how much is his tax credit?

In sec 38.2 - nonbusiness energy property credit (form 5695), which line do I enter?  "energy-efficient building property" or "qualified furnace or hot water boiler"?

Thanks.

[PhoebeRoberts]

https://www.energystar.gov/about/federal_tax_credits/non_business_energy_property_tax_credits

[hgtc]

Thanks for the link.  Somehow, I could not find tankless water heater under "non-solar water heater"?  

Should I enter the $800 cost under "energy efficient building property" section so that will get $300 tax credit?

[sjrcpa]

EDIT: Did you read what it says at the top of that page? Looks like I can't read when I'm tired.

[qbteachmt · Accepted solution]

If the water heater is for Hot Water, it's an Appliance. Not a Furnace System (boiler) water heater. Electrical tankless Appliances don't qualify. Oil, Gas, Propane, Heat Pump. The manufacturer should be providing a certificate, if this qualifies.