That depends. If you install energy-efficient windows, these count as substantial improvements and can raise the value of your home. You can count those under the typical home improvement loan tax benefit. You can also claim these windows if you are eligible for the energy-efficient home improvement tax credit. you can get up to 10% of the cost (not counting installation) or up to $500 for new windows. There's also an option to deduct new windows if they're in your home office. These are considered business expenses for the home office and so the deduction is somewhat different.