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Home Energy Tax Credit Form: Residential Energy Credits
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Form 5695 in short
Form 5695 is used to figure and claim the residential clean energy credit and the energy efficient home improvement credit. It is attached to Form 1040, 1040-SR or 1040-NR. The 2025 instructions say neither credit can be claimed for expenditures made after December 31, 2025, so the 2025 form covers the final year of new costs, plus carryforwards.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | 2025 (checked 2026-10-25) |
| Who fills it in | Individuals who made qualifying energy improvements to a home in the United States in 2025, or who have a residential clean energy credit carryforward from 2024. Joint occupants each complete their own Form 5695. |
| Who receives it | The IRS, attached to your individual income tax return. |
| Where to send it | Attach it to Form 1040, 1040-SR or 1040-NR. The credits flow to Schedule 3 (Form 1040), line 5a (Part I) and line 5b (Part II). |
| Deadline | Due with your income tax return, including any extension. |
| Official links | Official page · Official PDF · Official instructions |
What changed
The 2025 instructions state that the residential clean energy credit cannot be claimed for expenditures made after December 31, 2025, and the energy efficient home improvement credit cannot be claimed for expenditures or property placed in service after that date. For specified property placed in service in 2025, a four character qualified manufacturer identification number (QMID) is required for each item. New lines cover enabling property and a check box for condominium or cooperative owners. In January 2026 the IRS corrected the joint occupancy calculation in the instructions.
How to fill out Form 5695, line by line
| Part I, lines 1 to 5b | Clean energy property costs Costs for solar electric, solar water heating, small wind, geothermal heat pump and battery storage property, including allocable labor. Skip lines 1 to 11 if you only have a carryforward from 2024. |
| Part I, lines 7a to 11 | Fuel cell property Only for fuel cell property installed at your main home. The credit is limited by kilowatt capacity. |
| Part I, line 12 | Carryforward from 2024 Enter the amount from line 16 of your 2024 Form 5695, if any. |
| Part I, lines 14 to 16 | Limit and credit Line 14 comes from the limit worksheet in the instructions. Line 15 is your credit for Schedule 3, line 5a, and line 16 is any carryforward to 2026. |
| Part II, line 17 | Qualifying questions Yes or No questions on whether the improvements are at your main home in the U.S., whether you are the original user, and whether they are expected to last at least 5 years. |
| Part II, lines 18 to 20 | Insulation, doors, windows Costs and QMIDs for insulation or air sealing, exterior doors and windows or skylights that meet the Energy Star rules. |
| Part II, lines 21 to 25 | Residential energy property Central air conditioners, gas, propane or oil water heaters and furnaces, and electrical panel upgrades. Enter the QMID for each item. |
| Part II, line 26 | Home energy audits Audits must be done by or under the supervision of a Qualified Home Energy Auditor. |
| Part II, lines 27 and 28 | Annual $1,200 limit Line 28 is the smaller of line 27 or $1,200. |
| Part II, line 29 | Heat pumps and biomass Heat pumps, heat pump water heaters, biomass stoves and boilers. This group has a separate $2,000 limit. |
| Part II, lines 31 to 32b | Credit and special boxes Line 32 goes to Schedule 3, line 5b. Check 32a if the joint occupant rule applies and 32b for a condominium or cooperative share. |
Common mistakes to avoid
- Claiming costs for work or property placed in service after December 31, 2025.
- Leaving out the QMID for specified property placed in service in 2025.
- Claiming the energy efficient home improvement credit on a new home. Part II is only for existing homes.
- Treating a vacation home as your main home for Part II. You can only have one main home at a time.
- Not reducing costs by a utility subsidy that was left out of income.
- Joint occupants filing one combined form. Each occupant completes their own Form 5695.
- Forgetting the 2024 carryforward on line 12.
Questions about Form 5695
Can I still claim these credits for 2026 work?
The 2025 instructions say the residential clean energy credit cannot be claimed for expenditures made after December 31, 2025, and the home improvement credit cannot be claimed for expenditures or property placed in service after that date.
What is the difference between Part I and Part II?
Part I is the residential clean energy credit for items like solar panels, wind, geothermal heat pumps and battery storage. Part II is the energy efficient home improvement credit for items like insulation, doors, windows, heat pumps and energy audits.
Is there a yearly limit on the home improvement credit?
Yes. Most Part II items share a $1,200 annual limit. Heat pumps, heat pump water heaters, biomass stoves and biomass boilers have a separate $2,000 limit.
What is a QMID?
A four character qualified manufacturer identification number. It is required for each item of specified property placed in service in 2025 to claim the home improvement credit.
Does the home have to be my main home?
For Part II, yes, and it must be an existing home in the U.S. For most Part I property the home does not have to be your main home, but fuel cell property must be at your main home.
What if my credit is more than my tax?
The unused Part I residential clean energy credit can carry forward to 2026 on line 16.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.