Qualifications

Natural Gas or Propane Furnaces - AFUE (Annual Fuel Utilization Efficiency) of 95 or greater

Oil Furnaces - AFUE of 90 or greater

Gas, Propane, or Oil Hot Water Boilers - AFUE of 90 or greater

Qualified Models

A single, comprehensive list of eligible heating products for the tax credit is not available. The Air-Conditioning, Heating, and Refrigeration Institute (AHRI) lists their member products that are qualified (below). However, because AHRI membership is required, there are some products that are eligible not on the AHRI list. Some additional qualified products are on ENERGY STAR's list.

Furnaces

Here is a link to Air-Conditioning, Heating, and Refrigeration Institute list of approved furnaces.

Scroll down to "Residential Gas, Oil, Propane Furnace..."
Click on "Furnaces" in the last column
To search ONLY for furnaces that are eligible for the tax credit, in the 2nd column, last item "Eligible for Tax Credit" select "AFUE"

For ENERGY STAR qualified gas furnaces, search for an AFUE of 95 or greater.

For ENERGY STAR qualified oil furnaces, search for an AFUE of 90 or greater.

Boilers

Here is a link to Air-Conditioning, Heating, and Refrigeration Institute list of approved boilers.

Click on "Advanced Search"

About half way down the "Advanced Search" options, you will see "Tax Credit Eligible" - select "Yes"

For ENERGY STAR qualified boilers, search for an AFUE of 90 or greater.

How to apply

File Tax Form 5695 with your tax return. Enter the cost of your qualified unit on line 3a, "Energy efficiency building property". You must have a Manufacturer’s Certification Statement to qualify.