It’s Tax Season! Qualified Product Identification Number (PIN) for 2025 Energy Efficient Home Improvement Tax Credit
For Taxpayers Claiming the Credit
To claim the tax credit for any qualifying property installed in 2025, taxpayers must:
- Purchase from a Qualified Manufacturer (QM).
- Ensure the product purchased has a PIN (or QM code for 2025 installations).
- If unavailable, contact the QM for the PIN.
- The IRS will publish a list of QMs and their application approval dates at IRS.gov.
- Include the PIN on your tax return.
- For 2025 installations, the QM Code may be used in place of the full PIN.
Exceptions:
- Insulation materials or systems (including air sealing)
- Enabling property, such as electric panel upgrades (use QM Code for 2025)
- Home energy audits (no PIN required)
Special Guidance for Heat Pumps:
- Only the outdoor unit requires a PIN. Include this PIN when claiming the credit.
Major Vendors and Their Qualified Manufacturer Codes for 2025
| Vendor | QM Code |
|---|---|
| Trane | B8T9 |
| Carrier | N8H2 |
| Rheem & RUUD | K3A8 |
| Daikin & Goodman | I7Q6 |
| AO Smith | A5X5 |
| Friedrich | N2V1 |
These codes allow taxpayers to claim the credit for installations in 2025 while full PINs are being implemented. For complete guidance and FAQs, please see the IRS website:
IRS Energy Efficient Home Improvement Credit PIN Requirements
We encourage all contractors and customers to review these requirements carefully to ensure your products and installations remain eligible for the 2025 tax credit.
Thank you for your continued support and partnership!
Resources:
Ship Sustainable Solutions link
IRS Fact Sheet on Updates to FAQs for IRA Tax Credits Jan-2025