The federal Energy Policy Act of 2005 established tax credits of up to $2,000 for builders of all new energy-efficient homes, including manufactured homes constructed in accordance with the Federal Manufactured Homes Construction and Safety Standards.  The credit was originally made available for homes constructed in 2006 and 2007.  The credit was renewed two more times for homes constructed in 2008 and 2009.  The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 reinstated this credit retroactively for homes acquired after December 31, 2009, and before January 1, 2012.

Eligibility requirements:

• Home must be located in the United States;
• Construction must be substantially completed after August 8, 2005;
• Home must meet the energy saving requirements outlined in the statute; and
• It is acquired from the eligible contractor after December 31, 2005, and before January 1, 2010 for use as a residence

IRS Notice 2006-27 provides guidance for the credit for building energy-efficient homes other than manufactured homes.

IRS Notice 2006-28 provides guidance for the credit for building energy-efficient manufactured homes. Click here to access IRS Form 8908: Energy Efficient Home Credit.