Carrier Tax Credit Center

This page will serve as a central communication point for everything related to programs available to help Carrier dealers and distributors take advantage of the available tax credits. You will be able to find key literature and tools and links to other information on HVACpartners regarding this program.

Extension of "25C" Tax Credit
Carrier is pleased to report that the federal tax credits on qualifying high-efficiency HVAC equipment were extended retroactively for 2012 and through December 31, 2013 by The American Taxpayer Relief Act on 2012.

• The maximum amount an eligible homeowner may receive in tax credits for "residential energy property" is $500. The cap is on the total amount of credits a homeowner may claim for purchases between 2006 and 2013, not just for 2013. If a homeowner has already claimed credits of $500 or more through this allowance, they will be unable to claim new credits for improvements made during 2013.

• All furnaces and boilers, whether natural gas, propane or oil, must have an AFUE of 95 or above to be eligible for the credit.

Maximum Tax Credit Available
Product Type
Efficiency Requirements
$50 Any advanced main air circulating fan
*See below
$150 Natural gas, propane, oil furnace or boiler
95% AFUE
$300 Split system air conditioner
16 SEER/13 EER
$300 Split system heat pump
15 SEER/12.5 EER/8.5 HS
$300 Package air conditioner
14 SEER/12 EER
$300 Package heat pump
$300 Package gas/electric
14 SEER/12 EER

*An advanced main air circulating fan is a fan used in a natural gas, propane, or oil furnace and which has an annual electricity use of no more than 2 percent of the total annual energy use of the furnace.