Energy Efficient Home Improvements Tax Credit (Michigan)
Last modified on February 12, 2015.
Financial Incentive Program
|Name||Energy Efficient Home Improvements Tax Credit|
|Incentive Type||Personal Tax Credit|
|Eligible Technologies||Building Insulation, Clothes Washers, Dishwasher, Furnaces, Refrigerators, Water Heaters, Windows|
|Incentive Inactive Date||0212-01-01|
|Energy Category||Energy Efficiency Incentive Programs|
|Amount||10% of the installed cost of each improvement|
|Carryover Provisions|| No carryover, balance is refunded
|Equipment Requirements||Equipment must meet or exceed EPA Energy Star criteria|
|Start Date|| 2009-01-01
|Maximum Incentive|| $75 per improvement for single filers, 150 per improvement for joint filers
|Program Administrator|| Michigan Department of Treasury
Note: This tax credit expired as of January 1, 2012. Residents that purchased and installed eligible equipment during the 2011 calendar year may claim the credit on their taxes using Form 4764.
Beginning in 2009, certain Michigan taxpayers are eligible for a tax credit for the purchase and installation of qualifying energy efficient home improvements. In order to claim the tax credit, persons filing single returns must have an annual income of $37,500 or less and married couples filing jointly must have an annual income of $75,000 or less. Credits are limited to qualified improvements made in principle residences and are not available to renters or for improvements made in second homes. The definition of qualifying home improvements is limited to the following categories:
- water heaters
- refrigerators, clothes washers, and dishwashers
All equipment must meet the EPA Energy Star efficiency criteria. The items must be intended for residential or non-commercial use.
The amount of the credit is 10% of the installed cost of each improvement, up to $75 for single filers and $150 for joint filers. A taxpayer may not make more than one claim under each equipment category during a single tax year. If the amount of the credit exceeds a taxpayer's tax liability for a given year, the balance will be refunded. The credit only applies to equipment purchased after December 31, 2008 and before January 1, 2012. In order to claim a credit, tax payers must complete Form 4764 (click here to view 2011 Form 4764).
|Contact Name||Public Information - Michigan Department of Treasury|
|Department||Michigan Department of Treasury|
|Division|| Individual Income Taxes
|Phone|| (800) 827-4000
Authorities (Please contact the if there are any file problems.)
|Authority 1:||MCL § 206.253|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.