–Heat Pump and Air Conditioning systems are entered on line "6a. Energy-Efficient Building Property."
–Gas furnaces alone are entered on line 6b.
For 2011 Federal Income Tax returns:
When your equipment was installed, you received a "Certificate of Performance" based on efficiency ratings supplied by the Air-Conditioning, Heating and Refrigeration Institute (AHRI).
When you file your 2011 Federal tax return, you will need to include the AHRI certificate along with IRS Tax Form 5695 (2011 version).
NOTE: Please consult your tax professional to determine if your personal tax situation allows you to claim this credit before making a purchase decision.
…For information about State and County energy related tax credits and deductions, see DSIREusa.org: Database of State Incentives for Renewables & Efficiency