Energy Efficient Home Credit                                                 OMB No. 1545-1979
Form 8908
(Rev. December 2023)                                Attach to your tax return. 
Department of the Treasury        Go to www.irs.gov/Form8908 for instructions and the latest information.               Attachment   
Internal Revenue Service                                                                                                Sequence No. 153
Name(s) shown on return                                                                                     Identifying number 

Note: A contractor must own and have a basis in the qualified new energy efficient home during its construction to qualify as an 
eligible contractor with respect to the home and claim the credit. See instructions.
1  a Enter  the  total  number  of  qualified  new  energy  efficient  homes  eligible  to 
     participate  in  the  Energy  Star  Residential  New  Construction  Program  or  the
     Energy  Star  Manufactured  New  Homes  Program  meeting  the  single-family 
     home requirements but not certified as a zero energy ready home that were 
     sold or leased to another person for use as a residence during the tax year. 
     See instructions .       . . . . . . .   . . . . .        . . . . .    .  .    .      1a 

b    Multiply line 1a by $2,500     . . . .   . . . . .        . . . . .    .  .    .    . .  . . . .     . .        1b 

2  a Enter  the  total  number  of  qualified  new  energy  efficient  homes  eligible  to 
     participate  in  the  Energy  Star  Residential  New  Construction  Program  or  the
     Energy Star Manufactured New Homes Program and certified as a zero energy 
     ready home that were sold or leased to another person for use as a residence 
     during the tax year. See instructions  . . . . . .        . . . . .    .  .    .      2a 

b    Multiply line 2a by $5,000     . . . .   . . . . .        . . . . .    .  .    .    . .  . . . .     . .        2b 

3  a Enter  the  total  number  of  qualified  new  energy  efficient  homes  eligible  to 
     participate in the Energy Star Multifamily New Construction Program meeting 
     the  multifamily home requirements and the prevailing wage requirements but 
     not certified as a zero energy ready home that were sold or leased to another 
     person for use as a residence during the tax year. See instructions  . .  .    .      3a 

b    Multiply line 3a by $2,500     . . . .   . . . . .        . . . . .    .  .    .    . .  . . . .     . .        3b

4  a Enter  the  total  number  of  qualified  new  energy  efficient  homes  eligible  to 
     participate in the Energy Star Multifamily New Construction Program meeting 
     the prevailing wage requirements and certified as a zero energy ready home
     that were sold or leased to another person for use as a residence during the
     tax year. See instructions     . . . .   . . . . .        . . . . .    .  .    .      4a

b    Multiply line 4a by $5,000     . . . .   . . . . .        . . . . .    .  .    .    . .  . . . .     . .        4b

5  a Enter  the  total  number  of  qualified  new  energy  efficient  homes  eligible  to 
     participate in the Energy Star Multifamily New Construction Program meeting 
     the  multifamily  home  requirements  but  not  meeting  the  prevailing  wage 
     requirements and not certified as a zero energy ready home that were sold or 
     leased  to  another  person  for  use  as  a  residence  during  the  tax  year.  See 
     instructions  .        . . . . . . . .   . . . . .        . . . . .    .  .    .      5a

b    Multiply line 5a by $500  .    . . . .   . . . . .        . . . . .    .  .    .    . .  . . . .     . .        5b

6  a Enter  the  total  number  of  qualified  new  energy  efficient  homes  eligible  to 
     participate  in  the  Energy  Star  Multifamily  New  Construction  Program  not 
     meeting the prevailing wage requirements but certified as a zero energy ready
     home that were sold or leased to another person for use as a residence during 
     the tax year. See instructions  .  . .   . . . . .        . . . . .    .  .    .      6a

b    Multiply line 6a by $1,000     . . . .   . . . . .        . . . . .    .  .    .    . .  . . . .     . .        6b

7    Energy efficient home credit from partnerships and S corporations (see instructions)  .    . . .     . .        7

8    Add  lines  1b,  2b,  3b,  4b,  5b,  6b,  and  7.  Partnerships  and  S  corporations,  report  this  amount  on
     Schedule K. All others, report this amount on Form 3800, Part III, line 1p  .  .    . .  . . . .     . .        8
For Paperwork Reduction Act Notice, see separate instructions.                Cat. No. 37718T                        Form 8908 (Rev. 12-2023)