Energy Efficient

[MGC94]

Taxpayer wrote a note saying

energy efficient storm doors $1,000

cost of energy appliances? $4,000 stove, refrig, garbage disposal, stove vent, dishwasher, fans

Is this a place to write any of this off? They do not have a sch C 

I do not see a spot on the 5695 for any of this, but maybe I am missing something? 

[ljr · Accepted solution]

no credit for appliances

the door is on 5695 exterior doors (same section as windows)

[Jim-from-Ohio]

Of that list, there is a federal tax credit for doors. under line 19 on the 5695.

[PATAX]

You may want to ask for documentation/receipt on that to verify it qualifies.

[MGC94]

Thank you 

[qbteachmt]

"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.