Residential Energy Property Smart Worksheet
Before entering your costs, see the IRS instructions for lines 22a through 22c for requirements
that must be met for each property to qualify for the nonbusiness energy property credit.
Include the cost allocable to onsite preparation. assembly, or original installation of property on
this smart worksheet.
A Amounts you paid for energy-efficient building property
B Amounts you paid for a qualified natural gas, propane, or oil furnace or hot
water boiler
C Amounts you paid for an advanced main air circulating fan used in a natural
gas. propane or oil furnace
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