Energy Tax Credit Amount and Requirements for Replacement Windows
From January 1 - May 31, 2009 all ENERGY STAR qualified windows qualify.
You do not have to replace all the windows in your home to qualify. It doesn't need to be a replacement window - installing a new window where there wasn't one previously (like in an addition) would qualify.
Expires:
December 31, 2016
Details:
Existing homes & new construction qualify. Both principal residences and second homes qualify. Rentals do not qualify.
Tax Credit Requirements for windows:
U factor <=0.30
SHGC <=0.30
Tax Credit Amount: 30% of the cost (not including installation/labor costs), up to $1,500
Qualifications: Tax credit in effect in 2009 and 2010. Must be installed in your "principal residence" between January 1, 2009 and December 31, 2010.
From June 1, 2009 - December 31, 2010 windows (and doors and skylights) must have a U-factor and Solar Heat Gain Coefficient (SHGC) less than or equal to 0.30.