What is an advanced main air circulating fan?
An advanced main air circulating fan is a blower/fan used in a natural gas, propane, or oil furnace originally placed in service by the taxpayer during the taxable year, and which has an annual electricity use of no more than two percent of the total annual energy use of the furnace (as determined in the standard Department of Energy test procedures). This criteria and tax credits do not apply to air handlers with variable speed motors, as the benefit of the advanced main air circulating fan has already been included in the energy efficiency ratings of the outdoor products.
