Updated FAQs were released to the public in Fact Sheet 2025-01 PDF, Jan. 17, 2025. This fact sheet contains all of the FAQs in one downloadable PDF.
Q1. May a taxpayer include labor costs when calculating the credit? (added Jan. 17, 2025)
A1. Yes. A taxpayer may include the labor costs properly allocable to the onsite preparation, assembly, or original installation of the qualified property, and for piping or wiring to interconnect the qualifying property to the home.
Previous updates to FAQs
- Fact Sheet 2024-15 PDF, April 17, 2024
- Fact Sheet 2022-40 PDF, Dec. 22, 2022