Energy Efficient Home Credit                                                  OMB No. 1545-1979
Form 8908
(Rev. January 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 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 energy efficient homes including qualified 
     energy  efficient  manufactured  homes  meeting  the  50%  standard  that  were 
     sold or leased before 2023 to another person for use as a residence during the
     tax year. See instructions . . .  . . . . . .        .    . . . .     . . .   .       1a 

b    Multiply line 1a by $2,000.  . .  . . . . . .        .    . . . .     . . .   .   .   .  . . . .   . .          1b 

2 a  Enter  the  total  number  of  qualified  energy  efficient  manufactured  homes
     meeting the 30% standard that were sold or leased before 2023 to another 
     person for use as a residence during the tax year. See instructions  .  . .   .       2a 

b    Multiply line 2a by $1,000.  . .  . . . . . .        .    . . . .     . . .   .   .   .  . . . .   . .          2b 

3  a Enter the total number of qualified energy efficient homes eligible to participate 
     in the Energy Star Residential New Construction Program or the Energy Star 
     Manufactured  New  Homes  Program  (or  the  Energy  Star  Multifamily  New 
     Construction  Program  if  prevailing  wage  requirements  are  met)  meeting  the
     single  or  multifamily  home  requirements  but  not  certified  as  a  Zero  Energy 
     Ready Home that were sold or leased after 2022 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 energy efficient homes eligible to participate 
     in the Energy Star Residential New Construction Program or the Energy Star 
     Manufactured  New  Homes  Program  (or  the  Energy  Star  Multifamily  New 
     Construction Program if prevailing wage requirements are met) and certified as 
     a  Zero  Energy  Ready  Home  that  were  sold  or  leased  after  2022  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 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 after 2022 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 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 after 2022 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. 1-2023)