Form 8908

(Rev. December 2023)

Energy Efficient Home Credit

Department of the Treasury 

Internal Revenue Service 

Attach to your tax return. 

Go to www.irs.gov/Form8908 for instructions and the latest information.

OMB No. 1545-1979

Attachment 

Sequence No. 153

Name(s) shown on return Identifying number 

Note: A contractor must own and have a basis in the qualified new energy efficient home during its construction to qualify as an 

eligible contractor with respect to the home and claim the credit. See instructions.

1 a Enter the total number of qualified new energy efficient homes eligible to 

participate in the Energy Star Residential New Construction Program or the

Energy Star Manufactured New Homes Program meeting the single-family 

home requirements but not certified as a zero energy ready home that were 

sold or leased to another person for use as a residence during the tax year. 

See instructions . . . . . . . . . . . . . . . . . . . . . 1a 

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

2 a Enter the total number of qualified new energy efficient homes eligible to 

participate in the Energy Star Residential New Construction Program or the

Energy Star Manufactured New Homes Program and certified as a zero energy 

ready home that were sold or leased to another person for use as a residence 

during the tax year. See instructions . . . . . . . . . . . . . . 2a 

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

3 a Enter the total number of qualified new energy efficient homes eligible to 

participate in the Energy Star Multifamily New Construction Program meeting 

the multifamily home requirements and the prevailing wage requirements but 

not certified as a zero energy ready home that were sold or leased to another 

person for use as a residence during the tax year. See instructions . . . . 3a 

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

4 a Enter the total number of qualified new energy efficient homes eligible to 

participate in the Energy Star Multifamily New Construction Program meeting 

the prevailing wage requirements and certified as a zero energy ready home

that were sold or leased to another person for use as a residence during the

tax year. See instructions . . . . . . . . . . . . . . . . . 4a

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

5 a Enter the total number of qualified new energy efficient homes eligible to 

participate in the Energy Star Multifamily New Construction Program meeting 

the multifamily home requirements but not meeting the prevailing wage 

requirements and not certified as a zero energy ready home that were sold or 

leased to another person for use as a residence during the tax year. See 

instructions . . . . . . . . . . . . . . . . . . . . . . 5a

b Multiply line 5a by $500 . . . . . . . . . . . . . . . . . . . . . . . . . . 5b

6 a Enter the total number of qualified new energy efficient homes eligible to 

participate in the Energy Star Multifamily New Construction Program not 

meeting the prevailing wage requirements but certified as a zero energy ready

home that were sold or leased to another person for use as a residence during 

the tax year. See instructions . . . . . . . . . . . . . . . . 6a

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

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

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 amount on Form 3800, Part III, line 1p . . . . . . . . . . 8

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37718T Form 8908 (Rev. 12-2023)