You make the call

Question: In 2023, Remy hired a home energy auditor to identify which energy efficiency improvements should be installed in his principal residence located in the U.S. He claimed the home energy audit credit on his 2023 tax return. His brother Erek had a home energy audit for his principal residence in 2024 and wondered if he can claim the same credit. He heard the rules to claim the credit have changed. Can Erek claim the energy home efficient improvement credit for the costs of the home energy audit performed in 2024?

Answer: It depends. Beginning Jan. 1, 2024, home energy audits must be performed by a qualified home energy auditor or under the supervision of an auditor. The qualified home energy auditor must be certified by a qualified certification program at the time of the audit (Notice 2023-59). To locate one of the qualified certification programs, check out the list on the Department of Energy’s website. If Erek meets this requirement, he may be eligible to claim the credit.

For home energy audits conducted between Jan. 1, 2023, and Dec. 31, 2023, the auditor is not required to be a certified home energy auditor.