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An IRS FAQ page still describes the 25C credit through 2032; the last on-time claim is due October 15

By Ionel Glogoveanu, editor. Every figure on this page was checked against the official source on the date shown.

Published September 29, 2026. Facts read on the official source on September 26, 2026.

An IRS FAQ overview page (reviewed January 18, 2026) still shows the old 25C/25D schedule. The credits ended December 31, 2025; extended 2025 returns are due October 15.

The IRS overview page for its Energy Efficient Home Improvement Credit and Residential Clean Energy Credit FAQs, last reviewed on January 18, 2026, still says the 25C credit applies to property placed in service before January 1, 2033 and that 25D runs through 2034. We re-checked it on September 26, 2026: unchanged.

The law says otherwise. Public Law 119-21 of July 4, 2025 ended both credits for property placed in service, or expenditures made, after December 31, 2025. The IRS’s own home energy tax credits page, updated July 8, 2026, shows the 2023–2025 schedule and links to the IRS FAQs on the new law. When two IRS pages disagree, the statute and the newer guidance govern.

For a heat pump placed in service in 2025, the credit is still claimable on the 2025 return (Form 5695, with the manufacturer’s qualified product identification number). Extended 2025 returns are due October 15, 2026; after that, a missed credit can be recovered by amending within the Form 1040-X window, roughly until mid-April 2029.

What this means for you

Installed in 2025 and filed an extension? October 15 is the last on-time date to claim 25C or 25D. Installed in 2026? There is no federal credit, whatever an older IRS page, a contractor or a directory says; the money is in state and utility programs.