Federal Residential Clean Energy Credit (25D)
EndedVerified · irs.gov
Was 30% of cost for geothermal heat pumps, solar, batteries and similar. Not allowed for expenditures made after December 31, 2025 (an expenditure is made when installation is complete).
This program ended on Dec 31, 2025 (Note)Only for installations completed by December 31, 2025: claim on Form 5695 Part I with your 2025 return. See what is still open.
How much
Nothing for new projects. The source does not give a fixed amount we can add up, so the finder shows it without a number.
Who qualifies
- Where: United States.
- Upgrades: Heat pump.
Unused credit from earlier years can still be carried forward. Geothermal heat pumps were covered under 25D, not 25C.
How to apply
- Only for installations completed by December 31, 2025: claim on Form 5695 Part I with your 2025 return.
- Carry forward any unused credit from prior years as the IRS instructions describe.
You file it yourself.
Sources
- Official program page (opens in a new tab), checked Oct 8, 2026.
- IRS FAQs on Public Law 119-21 changes (opens in a new tab), accessed Oct 8, 2026.
Often stacked with
- Open
Colorado Heat Pump Tax Credit (State of Colorado Heat Pump Discount)
Colorado Energy Office and Colorado Department of Revenue