You make the callBy: National Association of Tax Professionals
January 16, 2025

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.

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penAbout National Association of Tax Professionals

The National Association of Tax Professionals (NATP) is the largest association dedicated to equipping tax professionals with the resources, connections and education they need to provide the highest level of service to their clients. NATP is comprised of over 23,000 leading tax professionals who believe in a superior standard of ethics and exemplify professional excellence. Members rely on NATP to deliver professional connections, content expertise and advocacy that provides them with the support they need to best serve their clients. The organization welcomes all tax professionals in their quest to continually meet the needs of the public, no matter where they are in their careers.

The NATP headquarters is located in Appleton, WI. To learn more, visit www.natptax.com.

Information included in this article is accurate as of the publish date. This post is not reflective of tax law changes or IRS guidance that may have occurred after the date of publishing.

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