Energy Efficient Home Improvements Tax Credit

December 17, 2012


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).

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Michigan
Incentive Type: Personal Tax Credit
Web Site:
Administrator: Michigan Department of Treasury
Start Date: 01/01/2009
Eligible Renewable/Other Technologies:
  • Clothes Washers
  • Dishwasher
  • Refrigerators/Freezers
  • Water Heaters
  • Furnaces
  • Building Insulation
  • Windows
Incentive Amount: 10% of the installed cost of each improvement
Maximum Incentive: $75 per improvement for single filers, $150 per improvement for joint filers
Equipment Requirements: Equipment must meet or exceed EPA Energy Star criteria
Carryover Provisions: No carryover, balance is refunded


Name: MCL § 206.253
Date Enacted: 10/06/2008
Effective Date: 01/01/2009
Expiration Date: 12/31/2011


Name: Public Information - Michigan Department of Treasury
Organization: Michigan Department of Treasury
Lansing MI 48922
Phone: (800) 827-4000

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.