Field Applied Fullback® Thermal Support System
Tax Credit for Non-business Energy Property § 25C
Eligibility Requirements for the Tax Credit
The Credit for Nonbusiness Energy Property as outlined in § 25C of the Internal Revenue Code allows for a credit for building products classified as “Eligible Building Envelope Components.” This applies to the field-applied, drop-in Fullback® Thermal Support System*, as “an insulation material or system specifically and primarily designed to reduce heat loss or gain of a dwelling unit when installed in or on the dwelling unit.”
* The Progressive Foam Technologies, Inc. Fullback® Thermal Support System certificate is limited only to the
field-applied, drop-in insulation components. Please contact the siding manufacturer for factory-installed insulated
siding (pre-backed) to obtain information applicable to the tax credit.
Tax Credit Details
The credit amount established by § 25C of the Internal Revenue Code is:- 10% of the cost of the insulation, up to maximum of $500.00 for all taxable years.
- Allowed only for amounts paid or incurred to purchase the insulation.
- Not allowed for amounts paid for onsite preparation, assembly, original installation labor, siding or sales tax.
- The purchase must be made during the taxable year for which the credit is claimed.
- Retroactive and with time limits, covering product in service after December 31, 2005 and before January 1, 2008.
Claiming Your Tax Credit
After establishing your eligibility to claim a Tax Credit for Nonbusiness Energy Property § 25C, please complete the following to ensure accuracy:- Request an invoice demonstrating the cost breakout of the Fullback® drop-in product from your contractor. This cost must exclude the cost of onsite preparation, assembly, original installation labor, siding or sales tax.
- Download the official Manufacturer's Certificate PDF following the instructions below (Adobe Acrobat Reader required).
- Retain the contractor invoice and our official Manufacturer's Certificate for your IRS records. You are not required to provide this documentation to the IRS, but you will be required to present it if audited.
