IRS · Official form

Form 8908, Energy Efficient Home Credit

Form 8908 is how eligible contractors claim a credit for each qualified energy-efficient home they sold or leased during the year for use as a residence. Fill in the official IRS PDF below and download it.

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What is 8908?

Form 8908, Energy Efficient Home Credit, is used by eligible contractors to claim the section 45L credit for each qualified new energy-efficient home sold or leased to another person during the tax year for use as a residence. The credit amount depends on the type of home and the energy program requirements it meets, such as Energy Star or zero energy ready home certification for newer years.

The contractor must have constructed the home (or manufactured it, for manufactured homes) and owned it and had a basis in it during construction. The credit is part of the general business credit, so it flows from Form 8908 to Form 3800. For some multifamily projects, prevailing wage requirements affect the credit amount.

Who files 8908?

Homebuilders who sold or leased new energy-efficient homes they constructed during the year
Manufactured home producers whose homes meet the applicable energy requirements
Developers of multifamily units that qualify under the energy standards for their year
Partnerships and S corporations passing the credit through to their owners

How to fill out 8908

Enter your name and identifying number as shown on your tax return.
Enter the number of qualified homes in each category that were sold or leased during the year.
Multiply each count by the credit amount per home for that category, following the line instructions.
Add any credit passed through from partnerships or S corporations and total the credit.
Download the finished PDF and attach it to your return along with Form 3800.

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Page 1 20 fields

Name(s) shown on return

Identifying number

For each home for which you are claiming the credit, are you an eligible contractor that participated in the Energy Star Residential New

A. No.

For each home for which you are claiming the credit, did you have a basis in a qualified new energy efficient home during its

B. No.

For each home for which you are claiming the credit, did a certifier issue a certification of energy efficiency savings before the home was

C. No.

See instructions for the definition of a certifier.

This entry must equal the sum of lines 1a, 2a, 3a, 4a, 5a, and 6a below.

1a. Enter the total number of qualified new energy efficient homes eligible to participate in the Energy Star Residential New Construction

1b. Multiply line 1a by $2,500.

2a. Enter the total number of qualified new energy efficient homes eligible to participate in the Energy Star Residential New Construction

2b. Multiply line 2a by $5,000.

3a. Enter the total number of qualified new energy efficient homes eligible to participate in the Energy Star Multifamily New Construction

3b. Multiply line 3a by $2,500.

4a. Enter the total number of qualified new energy efficient homes eligible to participate in the Energy Star Multifamily New Construction

4b. Multiply line 4a by $5,000.

5a. Enter the total number of qualified new energy efficient homes eligible to participate in the Energy Star Multifamily New Construction

5b. Multiply line 5a by $500.

Page 2 156 fields

6a. Enter the total number of qualified new energy efficient homes eligible to participate in the Energy Star Multifamily New Construction

6b. Multiply line 6a by $1,000.

7. Energy efficient home credit from partnerships and S corporations (see instructions).

8. Add lines 1b, 2b, 3b, 4b, 5b, 6b, and 7. Partnerships and S corporations, report this amount on Schedule K. All others, report this

Part I I. Certifier Information. Row: 1. Column: (a) Name of issuing certifier (see instructions).

Row: 1. Column: (b) State where certifier is located.

Row: 1. Column: (c) Number of your homes certified by this certifier.

Row: 1. Column: (d) Number of certifications that were modified from the original certification.

Row: 2. Column: (a) Name of issuing certifier (see instructions).

Row: 2. Column: (b) State where certifier is located.

Row: 2. Column: (c) Number of your homes certified by this certifier.

Row: 2. Column: (d) Number of certifications that were modified from the original certification.

Row: 3. Column: (a) Name of issuing certifier (see instructions).

Row: 3. Column: (b) State where certifier is located.

Row: 3. Column: (c) Number of your homes certified by this certifier.

Row: 3. Column: (d) Number of certifications that were modified from the original certification.

Row: 4. Column: (a) Name of issuing certifier (see instructions).

Row: 4. Column: (b) State where certifier is located.

Row: 4. Column: (c) Number of your homes certified by this certifier.

Row: 4. Column: (d) Number of certifications that were modified from the original certification.

Row: 5. Column: (a) Name of issuing certifier (see instructions).

Row: 5. Column: (b) State where certifier is located.

Row: 5. Column: (c) Number of your homes certified by this certifier.

Row: 5. Column: (d) Number of certifications that were modified from the original certification.

Row: 6. Column: (a) Name of issuing certifier (see instructions).

Row: 6. Column: (b) State where certifier is located.

Row: 6. Column: (c) Number of your homes certified by this certifier.

Row: 6. Column: (d) Number of certifications that were modified from the original certification.

Row: 7. Column: (a) Name of issuing certifier (see instructions).

Row: 7. Column: (b) State where certifier is located.

Row: 7. Column: (c) Number of your homes certified by this certifier.

Row: 7. Column: (d) Number of certifications that were modified from the original certification.

Row: 8. Column: (a) Name of issuing certifier (see instructions).

Row: 8. Column: (b) State where certifier is located.

Row: 8. Column: (c) Number of your homes certified by this certifier.

Row: 8. Column: (d) Number of certifications that were modified from the original certification.

Row: 9. Column: (a) Name of issuing certifier (see instructions).

Row: 9. Column: (b) State where certifier is located.

Row: 9. Column: (c) Number of your homes certified by this certifier.

Row: 9. Column: (d) Number of certifications that were modified from the original certification.

Row: 10. Column: (a) Name of issuing certifier (see instructions).

Row: 10. Column: (b) State where certifier is located.

Row: 10. Column: (c) Number of your homes certified by this certifier.

Row: 10. Column: (d) Number of certifications that were modified from the original certification.

Row: 11. Column: (a) Name of issuing certifier (see instructions).

Row: 11. Column: (b) State where certifier is located.

Row: 11. Column: (c) Number of your homes certified by this certifier.

Row: 11. Column: (d) Number of certifications that were modified from the original certification.

Row: 12. Column: (a) Name of issuing certifier (see instructions).

Row: 12. Column: (b) State where certifier is located.

Row: 12. Column: (c) Number of your homes certified by this certifier.

Row: 12. Column: (d) Number of certifications that were modified from the original certification.

Row: 13. Column: (a) Name of issuing certifier (see instructions).

Row: 13. Column: (b) State where certifier is located.

Row: 13. Column: (c) Number of your homes certified by this certifier.

Row: 13. Column: (d) Number of certifications that were modified from the original certification.

Row: 14. Column: (a) Name of issuing certifier (see instructions).

Row: 14. Column: (b) State where certifier is located.

Row: 14. Column: (c) Number of your homes certified by this certifier.

Row: 14. Column: (d) Number of certifications that were modified from the original certification.

Row: 15. Column: (a) Name of issuing certifier (see instructions).

Row: 15. Column: (b) State where certifier is located.

Row: 15. Column: (c) Number of your homes certified by this certifier.

Row: 15. Column: (d) Number of certifications that were modified from the original certification.

Row: 16. Column: (a) Name of issuing certifier (see instructions).

Row: 16. Column: (b) State where certifier is located.

Row: 16. Column: (c) Number of your homes certified by this certifier.

Row: 16. Column: (d) Number of certifications that were modified from the original certification.

Row: 17. Column: (a) Name of issuing certifier (see instructions).

Row: 17. Column: (b) State where certifier is located.

Row: 17. Column: (c) Number of your homes certified by this certifier.

Row: 17. Column: (d) Number of certifications that were modified from the original certification.

Row: 18. Column: (a) Name of issuing certifier (see instructions).

Row: 18. Column: (b) State where certifier is located.

Row: 18. Column: (c) Number of your homes certified by this certifier.

Row: 18. Column: (d) Number of certifications that were modified from the original certification.

Row: 19. Column: (a) Name of issuing certifier (see instructions).

Row: 19. Column: (b) State where certifier is located.

Row: 19. Column: (c) Number of your homes certified by this certifier.

Row: 19. Column: (d) Number of certifications that were modified from the original certification.

Row: 20. Column: (a) Name of issuing certifier (see instructions).

Row: 20. Column: (b) State where certifier is located.

Row: 20. Column: (c) Number of your homes certified by this certifier.

Row: 20. Column: (d) Number of certifications that were modified from the original certification.

Row: 21. Column: (a) Name of issuing certifier (see instructions).

Row: 21. Column: (b) State where certifier is located.

Row: 21. Column: (c) Number of your homes certified by this certifier.

Row: 21. Column: (d) Number of certifications that were modified from the original certification.

Row: 22. Column: (a) Name of issuing certifier (see instructions).

Row: 22. Column: (b) State where certifier is located.

Row: 22. Column: (c) Number of your homes certified by this certifier.

Row: 22. Column: (d) Number of certifications that were modified from the original certification.

Row: 23. Column: (a) Name of issuing certifier (see instructions).

Row: 23. Column: (b) State where certifier is located.

Row: 23. Column: (c) Number of your homes certified by this certifier.

Row: 23. Column: (d) Number of certifications that were modified from the original certification.

Row: 24. Column: (a) Name of issuing certifier (see instructions).

Row: 24. Column: (b) State where certifier is located.

Row: 24. Column: (c) Number of your homes certified by this certifier.

Row: 24. Column: (d) Number of certifications that were modified from the original certification.

Row: 25. Column: (a) Name of issuing certifier (see instructions).

Row: 25. Column: (b) State where certifier is located.

Row: 25. Column: (c) Number of your homes certified by this certifier.

Row: 25. Column: (d) Number of certifications that were modified from the original certification.

Row: 26. Column: (a) Name of issuing certifier (see instructions).

Row: 26. Column: (b) State where certifier is located.

Row: 26. Column: (c) Number of your homes certified by this certifier.

Row: 26. Column: (d) Number of certifications that were modified from the original certification.

Row: 27. Column: (a) Name of issuing certifier (see instructions).

Row: 27. Column: (b) State where certifier is located.

Row: 27. Column: (c) Number of your homes certified by this certifier.

Row: 27. Column: (d) Number of certifications that were modified from the original certification.

Row: 28. Column: (a) Name of issuing certifier (see instructions).

Row: 28. Column: (b) State where certifier is located.

Row: 28. Column: (c) Number of your homes certified by this certifier.

Row: 28. Column: (d) Number of certifications that were modified from the original certification.

Row: 29. Column: (a) Name of issuing certifier (see instructions).

Row: 29. Column: (b) State where certifier is located.

Row: 29. Column: (c) Number of your homes certified by this certifier.

Row: 29. Column: (d) Number of certifications that were modified from the original certification.

Row: 30. Column: (a) Name of issuing certifier (see instructions).

Row: 30. Column: (b) State where certifier is located.

Row: 30. Column: (c) Number of your homes certified by this certifier.

Row: 30. Column: (d) Number of certifications that were modified from the original certification.

Row: 31. Column: (a) Name of issuing certifier (see instructions).

Row: 31. Column: (b) State where certifier is located.

Row: 31. Column: (c) Number of your homes certified by this certifier.

Row: 31. Column: (d) Number of certifications that were modified from the original certification.

Row: 32. Column: (a) Name of issuing certifier (see instructions).

Row: 32. Column: (b) State where certifier is located.

Row: 32. Column: (c) Number of your homes certified by this certifier.

Row: 32. Column: (d) Number of certifications that were modified from the original certification.

Row: 33. Column: (a) Name of issuing certifier (see instructions).

Row: 33. Column: (b) State where certifier is located.

Row: 33. Column: (c) Number of your homes certified by this certifier.

Row: 33. Column: (d) Number of certifications that were modified from the original certification.

Row: 34. Column: (a) Name of issuing certifier (see instructions).

Row: 34. Column: (b) State where certifier is located.

Row: 34. Column: (c) Number of your homes certified by this certifier.

Row: 34. Column: (d) Number of certifications that were modified from the original certification.

Row: 35. Column: (a) Name of issuing certifier (see instructions).

Row: 35. Column: (b) State where certifier is located.

Row: 35. Column: (c) Number of your homes certified by this certifier.

Row: 35. Column: (d) Number of certifications that were modified from the original certification.

Row: 36. Column: (a) Name of issuing certifier (see instructions).

Row: 36. Column: (b) State where certifier is located.

Row: 36. Column: (c) Number of your homes certified by this certifier.

Row: 36. Column: (d) Number of certifications that were modified from the original certification.

Row: 37. Column: (a) Name of issuing certifier (see instructions).

Row: 37. Column: (b) State where certifier is located.

Row: 37. Column: (c) Number of your homes certified by this certifier.

Row: 37. Column: (d) Number of certifications that were modified from the original certification.

Row: 38. Column: (a) Name of issuing certifier (see instructions).

Row: 38. Column: (b) State where certifier is located.

Row: 38. Column: (c) Number of your homes certified by this certifier.

Row: 38. Column: (d) Number of certifications that were modified from the original certification.

Page 3 80 fields

Page 3. Part I I I. Qualified Homes’ Addresses (see instructions). Row: 1. Column: (a) Address (number and street).

Row: 1. Column: (b) City.

Row: 1. Column: (c) State.

Row: 1. Column: (d) Z I P code.

Row: 2. Column: (a) Address (number and street).

Row: 2. Column: (b) City.

Row: 2. Column: (c) State.

Row: 2. Column: (d) Z I P code.

Row: 3. Column: (a) Address (number and street).

Row: 3. Column: (b) City.

Row: 3. Column: (c) State.

Row: 3. Column: (d) Z I P code.

Row: 4. Column: (a) Address (number and street).

Row: 4. Column: (b) City.

Row: 4. Column: (c) State.

Row: 4. Column: (d) Z I P code.

Row: 5. Column: (a) Address (number and street).

Row: 5. Column: (b) City.

Row: 5. Column: (c) State.

Row: 5. Column: (d) Z I P code.

Row: 6. Column: (a) Address (number and street).

Row: 6. Column: (b) City.

Row: 6. Column: (c) State.

Row: 6. Column: (d) Z I P code.

Row: 7. Column: (a) Address (number and street).

Row: 7. Column: (b) City.

Row: 7. Column: (c) State.

Row: 7. Column: (d) Z I P code.

Row: 8. Column: (a) Address (number and street).

Row: 8. Column: (b) City.

Row: 8. Column: (c) State.

Row: 8. Column: (d) Z I P code.

Row: 9. Column: (a) Address (number and street).

Row: 9. Column: (b) City.

Row: 9. Column: (c) State.

Row: 9. Column: (d) Z I P code.

Row: 10. Column: (a) Address (number and street).

Row: 10. Column: (b) City.

Row: 10. Column: (c) State.

Row: 10. Column: (d) Z I P code.

Row: 11. Column: (a) Address (number and street).

Row: 11. Column: (b) City.

Row: 11. Column: (c) State.

Row: 11. Column: (d) Z I P code.

Row: 12. Column: (a) Address (number and street).

Row: 12. Column: (b) City.

Row: 12. Column: (c) State.

Row: 12. Column: (d) Z I P code.

Row: 13. Column: (a) Address (number and street).

Row: 13. Column: (b) City.

Row: 13. Column: (c) State.

Row: 13. Column: (d) Z I P code.

Row: 14. Column: (a) Address (number and street).

Row: 14. Column: (b) City.

Row: 14. Column: (c) State.

Row: 14. Column: (d) Z I P code.

Row: 15. Column: (a) Address (number and street).

Row: 15. Column: (b) City.

Row: 15. Column: (c) State.

Row: 15. Column: (d) Z I P code.

Row: 16. Column: (a) Address (number and street).

Row: 16. Column: (b) City.

Row: 16. Column: (c) State.

Row: 16. Column: (d) Z I P code.

Row: 17. Column: (a) Address (number and street).

Row: 17. Column: (b) City.

Row: 17. Column: (c) State.

Row: 17. Column: (d) Z I P code.

Row: 18. Column: (a) Address (number and street).

Row: 18. Column: (b) City.

Row: 18. Column: (c) State.

Row: 18. Column: (d) Z I P code.

Row: 19. Column: (a) Address (number and street).

Row: 19. Column: (b) City.

Row: 19. Column: (c) State.

Row: 19. Column: (d) Z I P code.

Row: 20. Column: (a) Address (number and street).

Row: 20. Column: (b) City.

Row: 20. Column: (c) State.

Row: 20. Column: (d) Z I P code.

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Frequently asked questions

Who counts as an eligible contractor?

Generally the person who constructed the qualified home, or the manufacturer for a manufactured home, and who owned it and had a basis in it during construction. A buyer of a finished home cannot claim this credit; it belongs to the builder.

How do I show a home qualifies?

Homes must meet the energy efficiency and certification requirements for the year of sale or lease, which for recent years are tied to Energy Star and zero energy ready home programs. Keep the certification records; the instructions explain what applies.

Is this the same as the residential energy credits homeowners claim?

No. Homeowners claim residential energy credits on Form 5695 for improvements to their own homes. Form 8908 is a business credit for the contractor who builds and sells or leases the qualified home.

Form 8908, Energy Efficient Home Credit

What is 8908?

Who files 8908?

How to fill out 8908

Quick fill 8908 on this page

Frequently asked questions

Related forms

Form 5695, Residential Energy Credits

Form 3800, General Business Credit

Form 8911, Alternative Fuel Vehicle Refueling Property Credit