Is There a Tax Credit for Energy-Efficient Windows in 2026?

Updated: October 2026.

What ended, and when

The date that counts is installation, not purchase. The IRS says to claim the credit "for the tax year when the property is installed, not merely purchased." The 2025 Form 5695 instructions add that "costs are treated as being paid when the original installation of the item is completed." By that wording, a window ordered and paid for in December 2025 but installed in January 2026 falls after the cutoff. The IRS has not published a 25C question on that exact case, so if it is yours, ask a tax professional before you count on the credit.

When we checked irs.gov and energystar.gov in October 2026, neither listed a replacement federal credit for windows.

What the credit covered in 2025

For the 2025 tax year, the IRS and ENERGY STAR describe the window part of the credit this way:

• Rate. 30% of qualified expenses.
• Product. Exterior windows and skylights had to meet ENERGY STAR Most Efficient certification requirements. Regular ENERGY STAR certification was not enough. ENERGY STAR told buyers to look up the product's CPD number in the NFRC directory and check that their climate zone was shaded green.
• Limits. $600 a year for all exterior windows and skylights combined, inside a $1,200 annual limit for energy efficient property and certain home improvements. Qualified heat pumps, water heaters, biomass stoves and biomass boilers had a separate $2,000 limit.
• Home. An existing home in the United States that you own and use as your principal residence. New construction did not qualify, and a landlord who doesn't live in the home could not claim it.
• Manufacturer. For 2025 property, the item had to come from a qualified manufacturer registered with the IRS, and you had to report that manufacturer's identification number on the return.

If you installed windows in 2025: what to file and keep

1. File Form 5695, Part II (Residential Energy Credits) with your 2025 return.
2. Report the QMID. "For exterior doors, windows, and skylights installed in 2025, a valid QMID must be reported," per the Form 5695 instructions. It is a four-character alphanumeric code for the qualified manufacturer. Ask the installer or manufacturer for it if it isn't on your paperwork.
3. Keep the manufacturer's certification. You can rely on the manufacturer's written certification that the product qualifies. The instructions say: "Don't attach the certification to your return. Keep it for your records."
4. Keep the rest of the paper trail. The IRS "strongly recommends" keeping purchase receipts, installation records and any ENERGY STAR or NFRC labels attached to the windows. You may need them if the return is audited, and again to support your home's adjusted basis when you sell.

If you installed qualifying windows in 2025 and didn't claim the credit, ask a tax professional whether you can still claim it, for example on an amended return.

Home Energy Rebates in 2026: HOMES and HEEHR

The Inflation Reduction Act funded two Home Energy Rebate programs. The US Department of Energy (DOE) sets the rules, but states, territories and tribes run the programs and decide which products are eligible. DOE's status line is short: "Home Energy Rebates are now available in select states." It tells homeowners to contact their state or territory energy office for status and eligibility.

• HOMES (Home Owner Managing Energy Savings). Rebates for whole-home energy upgrade projects, open to all income levels. DOE says households "can save up to $8,000 on home upgrades based on modeled energy savings levels with a minimum savings of 20%." DOE's Home Upgrades page lists windows as possibly eligible under HOMES. The rebate is tied to the modeled savings of the whole project, with that 20% minimum, so ask your state program whether a project built mainly around windows can reach it.
• HEEHR (High-Efficiency Electric Home Rebate). Earlier DOE documents call it Home Electrification and Appliance Rebates (HEAR). DOE lists insulation, air sealing, ventilation, electric wiring, load service center upgrades, electric heating and cooling, and efficient electric appliances. Windows are not on that list, and the windows entry on DOE's Home Upgrades page points only to HOMES.

If your state hasn't launched HOMES yet, there is no HOMES rebate to apply for, whatever the window. Your state energy office can tell you where the program stands.

Utility, state and local rebates

Utilities, states and some cities run their own efficiency programs, and their rules differ from place to place. Three places to look:

• The ENERGY STAR Rebate Finder searches by ZIP code. Its building products list includes residential windows, doors and skylights, and storm windows.
• DSIRE, the Database of State Incentives for Renewables & Efficiency, run by the N.C. Clean Energy Technology Center at N.C. State University. You can search it by five-digit ZIP code or browse by state.
• Your state energy office and your electric and gas utilities.

Before you sign a contract, get the program's rules in writing. Check which rating the window has to meet, whether an enrolled contractor has to install it, and whether you need approval before work starts. If a program also covers storm windows, compare both routes; our guide to storm windows vs. replacement windows lays out the trade-offs.

Choosing windows without the federal credit

The Most Efficient requirement came from the tax credit. The regular ENERGY STAR limits and your local energy code still apply on their own, and those are now the numbers to compare against. Our page on window energy ratings shows how to read the NFRC label against the ENERGY STAR Version 7.0 limits, and What U-factor do I need? compares those limits with code minimums by climate zone. For warm regions, see windows for hot, humid climates and the Florida window energy code. Terms such as U-factor, SHGC and NFRC label are defined in the glossary.

Without the credit, the case for new windows rests on energy and comfort. Is it worth replacing windows for energy savings? walks through that question. In the GlassBase window energy calculator, you can enter your ZIP code and wall direction and compare two glazing options in kWh of heating and cooling energy. Its results are engineering estimates, not NFRC ratings. GlassBase does not sell or install windows; to find companies that do, browse window companies by city.

This page summarizes IRS, ENERGY STAR and DOE pages as of October 2026. It is not tax advice. For your own return, check with a tax professional.

Compare window options for your ZIP code

Sources

• IRS, FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, and 179D under Public Law 119-21 (FS-2025-05, August 21, 2025; 25C termination date)
• IRS, Energy Efficient Home Improvement Credit (30%, $600 for windows and skylights, $1,200 and $2,000 annual limits, Most Efficient, qualified manufacturer; claim in the year installed)
• IRS, Instructions for Form 5695 (2025) (termination, QMID for windows installed in 2025, costs treated as paid when installation is completed, manufacturer's certification, existing homes only)
• IRS, How to claim an energy efficient home improvement tax credit: exterior doors, windows, skylights and insulation materials (eligibility, records to keep)
• US EPA, ENERGY STAR, Federal Tax Credits for Energy Efficiency and Windows & Skylights (credit through December 31, 2025, Most Efficient, principal residence, CPD lookup)
• US EPA, ENERGY STAR, Rebate Finder
• US DOE, Home Energy Rebates Program (HOMES and HEEHR, program status) and Home Upgrades (windows listed under HOMES; states decide eligible products)
• US DOE, Home Energy Rebates Program Requirements and Application Instructions (Home Electrification and Appliance Rebates name)
• N.C. Clean Energy Technology Center, N.C. State University, DSIRE