Energy Tax Credit

Free Windows DemoEnergy Tax Credit Qualifications

Purchase Gorilla windows or doors with a qualifying glass package with dual and triple pane Low-E insulating glass units.** The window or door must have both a U-Factor and SHGC of 0.30 or lower. SHGC stands for Solar Heat Gain Coefficient.

Save the window or door product performance label (NFRC/ENERGY STAR® label) and sales contract/invoice with your tax documents. NOTE: the tax credit is for the cost of the product.

Install qualifying products beginning January 1, 2009 through December 31, 2010 and meet all other requirements outlined in the federal tax code. ***

Claim the tax credit associated with your qualifying purchase on your Federal filing for the 2009 and/or 2010 tax year. Please note, the entire tax credit can be for windows.

Amount of Tax Credit

• The maximum amount for the Energy Efficiency Tax Credit is $1,500.
• The amount of tax credit equals 30% of the homeowner’s cost of the product.
Example A: Product Cost = $2,500, Tax Credit = $750
Example B: Product Cost = $5,000, Tax Credit = $1,500
Example C: Product Cost = $10,000, Tax Credit = $1,500

How do I file for the Energy Tax Credit?

1. Install qualifying products beginning January 1, 2009 through December 31, 2010 and meet all other requirements outlined in the federal tax code.**
2. The IRS form for requesting the Energy Tax Credit is IRS form 5695 (2009 version) which will be available in late 2009 or early 2010.
3. Obtaining a Manufacturer’s Certification Statement is a requirement by the IRS in order to file for your Tax Credit. Other supporting documents that should be saved (but not required by the IRS) are a sales contract, invoice and the window or door product performance labels (NFRC***/ENERGY STAR® label). NOTE: the tax credit is for the cost of the product only, not installation.
4. Claim the tax credit associated with your qualifying purchase on your Federal filing for the 2009 and/or 2010 tax year. Please note, the entire tax credit can be for windows.

NOTE: The Manufacturer’s Certification Statement can be relied upon by you, the homeowner/taxpayer, for verification that Gorilla Windows and/or sliding glass doors are eligible for the Internal Revenue Service Tax Credits identified in the American Recovery and Reinvestment Act of 2009. ENERGY STAR published tax related interpretations of the ARRA of 2009 for windows/doors on their web site.

For tax purposes, homeowners are advised to keep their purchase receipt(s) and, remove and retain the ENERGY STAR / National Fenestration Rating Council (NFRC) window/door labeling (sample shown above right) from all products along with the Manufacturer’s Certification Statement. The IRS Notice 2006-26 suggests that the taxpayer is not required to attach this Manufacturers Certification Statement, or the labels, to their tax return. However, you may be required by the IRS to provide the above documents as proof that your windows/doors meet the ENERGY STAR requirements for the Tax Credits. As in all tax matters, taxpayers are advised to consult their tax professional.

For more information:

• ENERGY STAR Website (See Tax Credits): www.energystar.gov/index.cfm?c=windows_doors.pr_taxcredits
• American Recovery and Reinvestment Act of 2009 (See pgs 44-45): http://i.cdn.turner.com/cnn/2009/images/02/13/stimulus.b.pdf
• Efficient Windows Collaborative Website at www.efficientwindows.org
• IRS Website at www.irs.gov

*All Gorilla Window and door products will qualify when used for remodeling, replacement or home improvement.

**THIS DOCUMENT IS NOT INTENDED TO CONSTITUTE LEGAL OR TAX ADVICE. MORE COMPREHENSIVE INFORMATION WILL BE MADE AVAILABLE BY THE IRS. INDIVIDUALS SHOULD CONSULT THEIR OWN INDEPENDENT TAX ADVISERS.

***U-factor and Solar Heat Gain Coefficient (SHGC) ratings can be found on the National Fenestration Rating Council (NFRC) label that is affixed to every window and patio door unit.