Energy Credit 5695 HVAC

[rose323]

Hi everyone, my client installed an energy-efficient HVAC system in his home. Do we need a certificate from the Contractor certifying that the air conditioner qualifies for the residential energy credit? Per the client, the Contractor stated that it did qualify for the energy tax credit. I have a contract that states the amount and cost. Do I need a certified certificate? 

[JOFI]

You would not include a copy of the certificate when filing your original return -- the energy credits work on the "honor system" when it comes to filing your returns.  You would only want a copy of the certificate in the event your client is subjected to an IRS audit down the road and questions are raised over the application of this credit.  

Assuming this is a standard HVAC system with standard claims for energy efficiency, I wouldn't worry about it.  

[qbteachmt]

It's an energy efficiency requirement. Have your taxpayer look at their literature:

"Enter the amounts you paid for central air conditioners that achieve the highest efficiency tier that has been established by the Consortium for Energy Efficiency (CEE) that is in effect as of the beginning of the calendar year in which the property is placed in service."