ARLINGTON, Va. - The Internal Revenue Service (IRS) has issued Form 5695, Residential Energy Credits, which is the form for taxpayers to use when claiming tax credits under Section 25(c) of the Internal Revenue Code. In response to several inquiries, the Air-Conditioning, Heating, and Refrigeration Institute (AHRI) wants to make manufacturers, consumers, contractors, distributors, and anyone else with an interest in these credits aware that the instructions at the bottom of the form are correct with respect to the levels required to claim a tax credit for residential heat pumps.

For residential electric heat pumps placed in service between Jan. 1, 2009 and Feb. 17, 2009, inclusive, the unit must have an HSPF of at least 9, a SEER rating of at least 15, and an EER of at least 13.

For residential electric heat pumps placed in service after Feb. 17, 2009, a split heat pump unit must achieve the highest efficiency tier established by the Consortium for Energy Efficiency (CEE) as in effect on Jan. 1, 2009. The levels in that tier for split heat pumps are: 8.5 HSPF, 15 SEER, and 12.5 EER. For packaged heat pumps, the highest CEE tier levels are 8 HSPF, 14 SEER, and 12 EER.

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Publication date:02/15/2010