Energy Efficient Home Improvements Tax Credit (Michigan)

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Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place Michigan

Name Energy Efficient Home Improvements Tax Credit
Incentive Type Personal Tax Credit
Applicable Sector Residential
Eligible Technologies Building Insulation, Clothes Washers, Dishwasher, Furnaces, Refrigerators, Water Heaters, Windows
Active Incentive No
Incentive Inactive Date 0212-01-01
Implementing Sector State/Territory
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

Date added to DSIRE 2008-10-20
Last DSIRE Review 2012-02-28



References DSIRE[1]


Summary

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:

  • insulation
  • water heaters
  • furnaces
  • windows
  • 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).


Incentive Contact

Contact Name Public Information - Michigan Department of Treasury
Department Michigan Department of Treasury
Division Individual Income Taxes


Place Lansing, Michigan
Zip/Postal Code 48922
Phone (800) 827-4000


Email treasindtax@michigan.gov
Website http://www.michigan.gov/treasury
     
     

Authorities (Please contact the if there are any file problems.)

Authority 1: MCL § 206.253
Date Effective 2009-01-01
Date Enacted 2008-10-06
Expiration Date 2011-12-31

















  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]

References

  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"