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The 30% Federal Tax Credit for Window Film: What Homeowners Need to Know for Tax Years 2023–2025

Mar 16th 2026

Source: Internal Revenue Service. Energy Efficient Home Improvement Credit (Section 25C). Retrieved from https://www.irs.gov/credits-deductions/energy-efficient-home-improvement-credit. Public domain.

Important Notice: Current Status of This Credit

The Energy Efficient Home Improvement Credit (IRS Section 25C) currently applies to qualifying improvements placed in service between January 1, 2023 and December 31, 2025. As of March 2026, Congress has not yet extended the credit beyond December 31, 2025. Homeowners who installed qualifying window film in 2023, 2024, or 2025 may still be eligible to claim the credit on their tax returns. Consult a qualified tax professional for guidance specific to your situation.

What Is the Section 25C Tax Credit?

The Energy Efficient Home Improvement Credit, expanded by the Inflation Reduction Act of 2022, provided homeowners with a 30 percent federal tax credit on qualifying energy-efficient home improvements installed between 2023 and 2025. For exterior windows and skylights — the category that includes qualifying window film — the maximum annual credit was $600 per year. This is a direct credit against your tax liability, dollar for dollar — not a deduction.

The credit had no lifetime cap. A homeowner could claim up to $600 for qualifying windows or window film every year from 2023 through 2025.

Does Window Film Qualify?

Window film can qualify for the Section 25C credit if it meets the applicable energy performance standards:

  • The film must be applied to exterior windows or skylights (not interior partitions or decorative applications)
  • The film must meet the applicable SHGC and U-factor requirements for the homeowner's climate zone
  • Starting in 2025, the film must be produced by a Qualified Manufacturer registered with the IRS
  • The installation must be at the homeowner's primary residence

Low-E window films — such as Solar Gard Ecolux 70 — are the most likely category to meet the IECC energy performance standards. Consult the manufacturer's certification documentation and a qualified tax professional to confirm eligibility.

How to Claim the Credit

StepAction
1Confirm the window film meets IECC or Energy Star standards for your climate zone
2Obtain the manufacturer's certification documentation
3If installed in 2025: obtain the Qualified Manufacturer Identification Number (QMID)
4Complete IRS Form 5695, Part II, lines 17–30
5Enter the credit amount on Schedule 3 (Form 1040), line 5
6File with your federal income tax return for the year of installation

The credit is nonrefundable — it can reduce your tax liability to zero, but you cannot receive a refund for any excess credit amount.

Solar Gard Ecolux 70: The Low-E Film Most Likely to Qualify

The Window Place USA supplies Solar Gard Ecolux 70, a dual-function Low-E window film that combines solar control and thermal insulation — the performance profile most likely to meet the IECC energy performance standards required for Section 25C eligibility.

Shop Ecolux 70 Low-E Window Film →
Learn More: 30% Federal Tax Credit for Window Film →

Frequently Asked Questions

Can I still claim the credit for window film installed in 2024?
Yes. If you installed qualifying window film in 2024 and have not yet filed your 2024 tax return, you can claim the credit on Form 5695, Part II. The 2024 tax filing deadline (with extensions) is October 15, 2025.

Does the credit apply to commercial buildings?
No. The Section 25C credit applies only to the taxpayer's primary residence. Commercial buildings may be eligible for separate energy efficiency deductions under Section 179D of the Internal Revenue Code.

What documentation do I need?
You need the manufacturer's certification documentation confirming the product meets the applicable energy performance standards. Keep this with your tax records — you do not submit it with your return, but the IRS may request it during an audit.

[5] Internal Revenue Service. (2024). Energy Efficient Home Improvement Credit. Retrieved from https://www.irs.gov/credits-deductions/energy-efficient-home-improvement-credit. IRS publications are in the public domain.