What documentation must a builder have to apply for the tax credit?
The builder must first have the home tested by an eligible certifier (home energy rater) and obtain a signed document from the eligible certifier stating the following: “Under penalties of perjury, I declare that I have examined this certification, including accompanying documents, and to the best of my knowledge and belief, the facts presented in support of this certification are true, correct, and complete.” The IRS recommends that the eligible builder retain the certification as part of the contractor’s records to document that the home meets the requirements.
