Many new homes today are constructed to be energy efficient, but that does not mean you will get a tax break from the IRS. Qualified energy-saving improvements are, unfortunately, limited to an older home where owner is trying to reduce their energy bill and qualify for money saving tax deductions/credits.
We were disappointed to learn that the double pane windows, gas furnace, on demand hot water heater(tankless), exterior doors and windows, thick insulation, etc that were included as features in our new home are NOT allowed either for tax credits or deductions!
The exact language penned by the IRS is Be sure not to include expenses related to the construction on your main home. For doors, windows, roofing, insulation do not include the cost of assembly, preparation or installation.
We were quite upset since we tapped into personal IRA accounts for around $40,000 of our down payment and were looking to take some of the sting out what we owed Uncle Sam. Oh well, the IRS will accept installment payments for debt that you can not afford to settle in one lump sum payment. You can get it set up online to help spread out the pain of paying off a huge tax bill.