What's New in Clients Claim Home Energy and Clean Vehicle Credits - for Individuals (Completed)

NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card

A review of the intricacies of the qualifications, standards, definitions and limitations in claiming clean vehicle and residential energy credits for individuals. The relevant Code, regulations, FAQs, forms and instructions will be addressed along with planning tips, avoiding traps for the unwary, due diligence considerations, examples, and IRS resources to help you and clients.

NOTE: The current version of the House tax bill released on 5/12/2025 to terminate the two residential energy credits making 2025 the last year they are available.

Who Should Attend
Practitioners looking to understand the basics of the two residential energy credits available to individuals and gaining tips to avoid problems.

Topics Covered

• §25C, Energy Efficient Home Improvement Credit
• §25D, Residential Clean Energy Credit
• §25E, Previously-owned Clean Vehicle Credit
• §30D, Clean Vehicle Credit
• IRS guidance on these credits
• Examples of how the credits apply
• Due diligence considerations in helping clients claim these credits

Learning Objectives

• Explain the qualifications for residential energy tax credits available to individuals, and the nuanced differences in what homes the Section 25C credits qualify for
• Describe the latest IRS guidance and information available to assist in claiming these credits
• Complete the tax forms for residential energy and clean vehicle credits
• Identify due diligence and planning considerations relevant to IRA 2022 residential energy and clean vehicle credits for individuals

Level
Overview

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None