Form 5695 2021 Residential Energy Credits

Department of the Treasury 

Internal Revenue Service 

▶ Go to www.irs.gov/Form5695 for instructions and the latest information.

▶ Attach to Form 1040, 1040-SR, or 1040-NR.

OMB No. 1545-0074

Attachment 

Sequence No. 158

Name(s) shown on return Your social security number

Part I Residential Energy Efficient Property Credit (See instructions before completing this part.)

Note: Skip lines 1 through 11 if you only have a credit carryforward from 2020.

1 Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . . 1

2 Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . . 2

3 Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . . . 3

4 Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . . 4

5 Qualified biomass fuel property costs . . . . . . . . . . . . . . . . . . . . . 5

6a Add lines 1 through 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a

b Multiply line 6a by 26% (0.26) . . . . . . . . . . . . . . . . . . . . . . . . 6b

7 a Qualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your 

main home located in the United States? (See instructions.) . . . . . . . . . . . . . ▶ 7a Yes No

Caution: If you checked the “No” box, you cannot take a credit for qualified fuel cell property. Skip

lines 7b through 11.

b Print the complete address of the main home where you installed the fuel cell property.

Number and street Unit No.

City, State, and ZIP code

8 Qualified fuel cell property costs . . . . . . . . . . . . . . . 8

9 Multiply line 8 by 26% (0.26) . . . . . . . . . . . . . . . . 9

10 Kilowatt capacity of property on line 8 above . . ▶ . x $1,000 10

11 Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . . 11

12 Credit carryforward from 2020. Enter the amount, if any, from your 2020 Form 5695, line 16 . . . 12

13 Add lines 6b, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . . 13

14 Limitation based on tax liability. Enter the amount from the Residential Energy Efficient Property 

Credit Limit Worksheet (see instructions) . . . . . . . . . . . . . . . . . . . . 14

15 Residential energy efficient property credit. Enter the smaller of line 13 or line 14. Also include this

amount on Schedule 3 (Form 1040), line 5 . . . . . . . . . . . . . . . . . . . . 15

16 Credit carryforward to 2022. If line 15 is less than line 13, subtract line 15 

from line 13 . . . . . . . . . . . . . . . . . . . . . . 16

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13540P Form 5695 (2021)
Form 5695 (2021) Page 2 

Part II Nonbusiness Energy Property Credit

17 a Were the qualified energy efficiency improvements or residential energy property costs for your main 

home located in the United States? (see instructions) . . . . . . . . . . . . . . . ▶ 17a Yes No

Caution: If you checked the “No” box, you cannot claim the nonbusiness energy property credit. Do 

not complete Part II.

b Print the complete address of the main home where you made the qualifying improvements.

Caution: You can only have one main home at a time.

Number and street Unit No.

City, State, and ZIP code

c Were any of these improvements related to the construction of this main home? . . . . . . ▶ 17c Yes No

Caution: If you checked the “Yes” box, you can only claim the nonbusiness energy property credit for 

qualifying improvements that were not related to the construction of the home. Do not include expenses 

related to the construction of your main home, even if the improvements were made after you moved 

into the home.

18 Lifetime limitation. Enter the amount from the Lifetime Limitation Worksheet (see instructions) . . . 18

19 Qualified energy efficiency improvements (original use must begin with you and the component must 

reasonably be expected to last for at least 5 years; do not include labor costs) (see instructions).

a Insulation material or system specifically and primarily designed to reduce heat loss or gain of your 

home that meets the prescriptive criteria established by the 2009 IECC . . . . . . . . . . 19a

b Exterior doors that meet or exceed the version 6.0 Energy Star program requirements . . . . . 19b

c Metal or asphalt roof that meets or exceeds the Energy Star program requirements and has appropriate 

pigmented coatings or cooling granules which are specifically and primarily designed to reduce the 

heat gain of your home . . . . . . . . . . . . . . . . . . . . . . . . . . 19c

d Exterior windows and skylights that meet or exceed the version 6.0 Energy 

Star program requirements . . . . . . . . . . . . . . . . . 19d

e Maximum amount of cost on which the credit can be figured . . . . . . 19e $2,000

f If you claimed window expenses on your Form 5695 prior to 2021, enter the

amount from the Window Expense Worksheet (see instructions); otherwise 

enter -0- . . . . . . . . . . . . . . . . . . . . . . . 19f

g Subtract line 19f from line 19e. If zero or less, enter -0- . . . . . . . . 19g

h Enter the smaller of line 19d or line 19g . . . . . . . . . . . . . . . . . . . . . 19h

20 Add lines 19a, 19b, 19c, and 19h . . . . . . . . . . . . . . . . . . . . . . . 20

21 Multiply line 20 by 10% (0.10) . . . . . . . . . . . . . . . . . . . . . . . . 21

22 Residential energy property costs (must be placed in service by you; include labor costs for onsite 

preparation, assembly, and original installation) (see instructions).

a Energy-efficient building property. Do not enter more than $300 . . . . . . . . . . . . . 22a

b Qualified natural gas, propane, or oil furnace or hot water boiler. Do not enter more than $150 . . . 22b

c Advanced main air circulating fan used in a natural gas, propane, or oil furnace. Do not enter more 

than $50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22c

23 Add lines 22a through 22c . . . . . . . . . . . . . . . . . . . . . . . . . 23

24 Add lines 21 and 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . 24

25 Maximum credit amount. (If you jointly occupied the home, see instructions) . . . . . . . . . 25 $500

26 Enter the amount, if any, from line 18 . . . . . . . . . . . . . . . . . . . . . . 26

27 Subtract line 26 from line 25. If zero or less, stop; you cannot take the nonbusiness energy property 

credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27

28 Enter the smaller of line 24 or line 27 . . . . . . . . . . . . . . . . . . . . . . 28

29 Limitation based on tax liability. Enter the amount from the Nonbusiness Energy Property Credit Limit 

Worksheet (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 29

30 Nonbusiness energy property credit. Enter the smaller of line 28 or line 29. Also include this amount 

on Schedule 3 (Form 1040), line 5 . . . . . . . . . . . . . . . . . . . . . . . 30

Form 5695 (2021)