Federal Tax Credits for Energy Efficiency
On February 17, 2009, President Obama signed The American Recovery and Reinvestment Act of 2009 that made some significant changes to the energy efficiency tax credits that were already in effect for the calendar year 2009. These changes also extend the credits through 2010.
Individuals purchasing qualifying Madico window films placed into service from January 1, 2009 —December 31, 2009 (now extended through December 31, 2010) may be eligible for a tax credit under Section 25C of the Internal Revenue Code based on The American Recovery and Reinvestment Act of 2009.
The IRS allows homeowners to take a tax credit of 30% of the cost of solar control window film installed in their primary residence, with a lifetime maximum credit of $1,500 per taxpayer. This credit is an addition to any past tax credits already used. The tax credit for qualifying window film installations have been extended through 2010.
The tax credit is a direct dollar for dollar credit, or reduction, in the amount of taxes you must pay, not just a tax deduction from income. Only the cost of the film itself, and not the installation cost, qualifies for the credit. In order to qualify for the credit, the window film must be installed from January 2009 through December 31, 2010 and must be certified by Madico to be an Eligible Building Component Envelope in your geographic area.
To take advantage of the tax credit, you must do the following:
Make sure the film you have installed qualifies for the credit. Qualifying products vary by the geographical climate zone in which you live.
1. Determine your climate zone
2. Determine which window films qualify in your climate zone by glass type
Important Notes
- Only windows, skylights and door windows with wood or vinyl frames qualify. Windows with metal frames do not qualify.
- If unsure about glass type, use the more conservative value.
- Window films qualify as insulation on IECC 2009 code.
- Qualifications are based on IECC 2009 & amendments.
| Single Pane Clear or Tinted |
Dual Pane Clear or Tinted |
Dual Pane Low E Clear or Tinted |
Solar Control Dual Pane Low E Clear or Tinted |
|
| Zone 1 | SRS-220 SRS-220-EXSR* 4 Mil SRS-220 8 Mil SRS-220 SL-180-CSR |
SRS-220 SRS-220-EXSR* 4 Mil SRS-220 8 Mil SRS-220 |
Windows under 13 square feet only: SRS-220 SRS-220-EXSR* 4 Mil SRS-220 8 Mil SRS-220 |
All SRS-220 SRS-330 RS-440 SB-221,341 SB-25,35 SL-180,280,380 SG-220,330 TSG-335 DG-35, 45 NG-20 SL-180-EXSR* |
| Zone 2 | No Products | SRS-220 SRS-220-EXSR* 4 Mil SRS-220 8 Mil SRS-220 |
Windows under 13 square feet only: SRS-220 SRS-220-EXSR* 4 Mil SRS-220 8 Mil SRS-220 |
All SRS-220 SRS-330 RS-440 SB-221,341 SB-25,35 SL-180,280,380 SG-220,330 TSG-335 DG-35, 45 NG-20 SL-180-EXSR* |
| Zone 3 | No Products | SRS-220 SRS-220-EXSR* 4 Mil SRS-220 8 Mil SRS-220 |
Windows under 13 square feet only: SRS-220 SRS-220-EXSR* 4 Mil SRS-220 8 Mil SRS-220 |
All SRS-220 SRS-330 RS-440 SB-221,341 SB-25,35 SL-180,280,380 SG-220,330 TSG-335 DG-35, 45 NG-20 SL-180-EXSR* |
| Zone 4-8 | No Products | No Products | No Products | All SRS-220 SRS-330 RS-440 SB-221,341 SB-25,35 SL-180,280,380 SG-220,330 TSG-335 DG-35, 45 NG-20 SL-180-EXSR* |
*Exterior film
3. Download the certification for your product by clicking the appropriate link:
- Climate Zone 1, Single Pane Clear or Tinted
- Climate Zone 1, Dual Pane Clear or Tinted
- Climate Zone 1, Dual Pane Low E Clear or Tinted
- Climate Zone 1, Dual Pane Solar Control Low E Clear or Tinted
- Climate Zone 2, Dual Pane Clear or Tinted
- Climate Zone 2, Dual Pane Low E Clear or Tinted
- Climate Zone 2, Dual Pane Solar Control Low E Clear or Tinted
- Climate Zone 3, Dual Pane Clear or Tinted
- Climate Zone 3, Dual Pane Low E Clear or Tinted
- Climate Zone 3, Dual Pane Solar Control Low E Clear or Tinted
- Climate Zone 4-8, Dual Pane Solar Control Low E Clear or Tinted
To receive the tax credit, consumers are required to submit IRS Form 5695 with their 2009 Income Tax Return. Retain your original film invoice illustrating the cost of the window film only and a copy of the product’s certification from Madico for your climate zone. They do not need to be submitted with your taxes, but should be kept for your records.
Consumers should use the 2009 version IRS Form 5695 when submitting their taxes. This form will be available from the IRS in late 2009. The window film credits fall under “insulation” in the Federal Tax Credits for Energy Efficiency program. For more information visit the Energy Star web page for Federal Tax Credits for Energy Efficiency.
i Subject to a $1,500 maximum per homeowner for all improvements combined; i.e. all energy improvements made by the homeowner except for geothermal heat pumps, solar water heaters, solar panels, fuel cells and small wind energy systems. See your tax professional for details and rules outlining rules and limitations to code.