The Internal Revenue Service (IRS) issued a guidance document on June 1, Notice 2009-53, for the revised energy efficiency tax credits for home improvements. The guidance document, available online at, highlights the changes to the tax credit program for doors, windows and skylights.

According to an announcement from DOE, the changes are highlighted in the following sections of the announcement:

  • Section 4.01 subparts (3) and (4), on pages 8 and 9, which define storm windows and storm doors as eligible products and provide the criteria for these products.
  • Sections 6.04 through 6.06, beginning on page 14, which outline the new requirements for the manufacturer’s certification statement.

Notice 2009-53 describes how the tax credit is to be implemented and documented.


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