Check the current tax year first
The IRS Energy Efficient Home Improvement Credit page is the controlling starting point for eligible property, expenses, limits, timing, and filing requirements. Source: IRS Energy Efficient Home Improvement Credit
The ENERGY STAR air-source heat-pump page points shoppers to federal product criteria, but product criteria alone do not establish a taxpayer claim. Source: EPA ENERGY STAR air-source heat pump tax-credit page Source: IRS Energy Efficient Home Improvement Credit
Do not count the credit before confirmation
Confirm the exact qualified product, placed-in-service date, home-use rules, documentation, and tax circumstances before entering a credit in a net-cost worksheet. Source: IRS Energy Efficient Home Improvement Credit Source: EPA ENERGY STAR air-source heat pump tax-credit page