Form 8908

Department of the Treasury 

Internal Revenue Service 

Energy Efficient Home Credit

▶ Attach to your tax return.

OMB No. 1545-1979

2011

Attachment 

Sequence No. 153

Name(s) shown on return Identifying number 

1 a Enter the total number of qualified energy efficient homes including 

qualified energy efficient manufactured homes meeting the 50% 

standard 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 $2,000 . . . . . . . . . . . . . . . . . . . . . . . . 1b 

2 a Enter the total number of qualified energy efficient manufactured 

homes meeting the 30% standard 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 $1,000 . . . . . . . . . . . . . . . . . . . . . . . . 2b 

3 Energy efficient home credit from partnerships and S corporations . . . . . . . . . . . 3 

4 Add lines 1b, 2b, and 3. Partnerships and S corporations, report this amount on Schedule K. All 

others, report this amount on Form 3800, line 1p . . . . . . . . . . . . . . . . . 4 

General Instructions 

Section references are to the Internal 

Revenue Code unless otherwise noted. 

What’s New 

The energy efficient home credit is 

scheduled to expire for qualified new 

energy efficient homes sold or leased 

after 2011. Do not report these homes 

on Form 8908 unless the credit is 

extended. See www.irs.gov/form8908 for 

the latest information about this credit.

Purpose of Form 

Eligible contractors use Form 8908 to 

claim a credit for each qualified energy 

efficient home sold or leased to another 

person during the tax year for use as a 

residence. The credit ($2,000 or $1,000) 

is based on the energy saving 

requirements of the home. The credit is 

part of the general business credit. 

Taxpayers other than partnerships or 

S corporations, whose only source of 

this credit is from a pass-through entity, 

are not required to complete or file this 

form. Instead, they can report this credit 

directly on Form 3800. 

See section 45L for more information. 

Who May Claim the Credit 

Eligible contractors may claim the credit 

for new energy efficient homes that are 

acquired by sale or lease by an individual 

from that contractor during the tax year 

for use as a residence. 

Definitions 

Eligible Contractor 

An eligible contractor is the person that 

constructed a qualified energy efficient 

home (or produced a qualified energy 

efficient home that is a manufactured 

home). A person must own and have a 

basis in the qualified energy efficient 

home during its construction to qualify 

as an eligible contractor with respect to 

the home. For example, if the person 

that hires a third party contractor to 

construct the home owns and has the 

basis in the home during construction, 

the person that hires the third party 

contractor is the eligible contractor and 

the third party contractor is not an 

eligible contractor.

Qualified New Energy 

Efficient Home 

A qualified new energy efficient home is 

a dwelling unit located in the United 

States, whose construction is 

substantially completed after August 8, 

2005, and sold or leased to another 

person after 2005 but before 2012, for 

use as a residence. The home is also 

required to be certified and meet certain 

energy saving requirements. 

Construction includes substantial 

reconstruction and rehabilitation. 

Energy Saving Requirements 

The amount of the credit is based on the 

extent to which each new energy 

efficient home meets the energy saving 

requirements discussed below.

50% energy efficient standard. The

credit is $2,000 for a dwelling unit that is

certified to have an annual level of 

heating and cooling energy consumption

at least 50% below the annual level of

heating and cooling energy consumption

of a comparable dwelling unit and has

building envelope component

improvements that account for at least

1/5 of the 50% reduction in energy

consumption. A manufactured home

meeting the requirements described

above and the Federal Manufactured

Home Construction and Safety

Standards (FMHCSS) requirements (see

24 C.F.R. part 3280) is also eligible for

the $2,000 credit.

Comparable dwelling unit. A 

comparable dwelling unit: 

• Is constructed in accordance with the 

standards of chapter 4 of the 2004 

Supplement to the 2003 International 

Energy Conservation Code,

• Has air conditioners with a Seasonal 

Energy Efficiency Ratio (SEER) of 13, 

measured in accordance with 10 C.F.R. 

430.23(m), and

• Has heat pumps with a SEER of 13 

and a Heating Seasonal Performance 

Factor (HSPF) of 7.7, measured in 

accordance with 10 C.F.R. 430.23(m).

30% energy efficient standard. The 

credit is $1,000 for a manufactured 

home that does not meet the 50%

energy saving requirement but is

certified to have an annual level of

heating and cooling energy consumption

at least 30% below the annual level of

heating and cooling energy consumption

of a comparable dwelling unit (discussed

above) and:

For Paperwork Reduction Act Notice, see instructions. Cat. No. 37718T Form 8908 (2011) 
Form 8908 (2011) Page 2 

• Meets FMHCSS requirements, and 

• Has building envelope component 

improvements that account for at least 

1/3 of the 30% reduction in energy 

consumption, or 

• Meets the current requirements 

established by the Administrator of the 

Environmental Protection Agency under 

the Energy Star Labeled Homes 

program. 

Heating and cooling energy and cost 

savings must be calculated using the 

procedures described in Residential 

Energy Services Network (RESNET) 

Publication 05-001, RESNET Publication 

06-001, or an equivalent calculation 

procedure. You can access RESNET 

publications at 

www.resnet.us/standards/taxcredits/

procedures.pdf. 

Certification 

An eligible contractor must obtain a 

certification that the dwelling unit meets 

the requirements of section 45L(c) from 

an eligible certifier before claiming the 

section 45L credit. The certification will 

be treated as satisfying the 

requirements of section 45L(c) if all the 

construction has been performed in a 

manner consistent with the design 

specifications provided to the eligible 

certifier and the certification contains all 

of the information required by section 3 

of Notice 2008-35, or, for manufactured 

homes, section 3 or section 4 of Notice 

2008-36. 

Specific Instructions 

Line 1 

For each home that meets the 50% 

energy efficient standard, the allowable 

credit is $2,000. 

Reduce the expenses incurred in the 

construction of each new home by the 

amount of the credit. Expenses taken 

into account for either the rehabilitation 

credit or energy credit part of the 

investment tax credit may not again be 

considered in determining the energy 

efficient home credit. See section 45L(f). 

Line 2 

For each manufactured home that meets 

the 30% energy efficient standard, the 

allowable credit is $1,000. 

Reduce the expenses incurred in the 

construction of each new home by the 

amount of the credit. Expenses taken 

into account for either the rehabilitation 

credit or energy credit part of the 

investment tax credit may not again be 

considered in determining the energy 

efficient home credit. See section 45L(f). 

Line 3 

Enter the amount of credit allocated to 

you as a shareholder or partner. 

Paperwork Reduction Act Notice. We 

ask for the information on this form to 

carry out the Internal Revenue laws of 

the United States. You are required to 

give us the information. We need it to 

ensure that you are complying with 

these laws and to allow us to figure and 

collect the right amount of tax. 

You are not required to provide the 

information requested on a form that is 

subject to the Paperwork Reduction Act 

unless the form displays a valid OMB 

control number. Books or records 

relating to a form or its instructions must 

be retained as long as their contents 

may become material in the 

administration of any Internal Revenue 

law. Generally, tax returns and return 

information are confidential, as required 

by section 6103. 

The time needed to complete and file 

this form will vary depending on 

individual circumstances. The estimated 

burden for individual taxpayers filing this 

form is approved under OMB control 

number 1545-0074 and is included in 

the estimates shown in the instructions 

for their individual income tax return. The 

estimated burden for all other taxpayers 

who file this form is shown below. 

Recordkeeping . . . . 2 hr., 9 min. 

Learning about the 

law or the form . . . . . . 12 min. 

Preparing and sending 

the form to the IRS . . . . 14 min. 

If you have comments concerning the 

accuracy of these time estimates or 

suggestions for making this form 

simpler, we would be happy to hear 

from you. See the instructions for the tax 

return with which this form is filed.