U.S. · Form 5695 line 25a
Form 5695 line 25a enabling property.
The yes or no question about electrical panel upgrades, and the lines that follow.
Form 5695 line 25a asks: “Did you install improvements or replacements of panelboards, subpanelboards, branch circuits, or feeders (enabling property) to enable the installation and use of a separate qualified energy efficient improvement or qualified energy property (enabled property), and were both the enabling property and the enabled property installed in 2025?” If you check No, you can’t claim the credit for enabling property and skip lines 25b through 25e.
Look up a line or code
Result
Reference table
| Line or code | What it means |
|---|---|
| Line 25a | Yes or No: enabling and enabled property both installed in 2025. No means skip lines 25b to 25e. |
| Code A | Enabled property is windows and skylights, reported on Form 5695 line 20a. |
| Code B | Enabled property is central air conditioners, reported on line 22a. |
| Code C | Enabled property is natural gas, propane and oil water heaters, reported on line 23a. |
| Code D | Enabled property is natural gas, propane and oil furnaces or hot water boilers, reported on line 24a. |
| Code E | Enabled property is electric or natural gas heat pumps, reported on line 29a. |
| Code F | Enabled property is electric or natural gas heat pump water heaters, reported on line 29c. |
| Code G | Enabled property is biomass stoves or boilers, reported on line 29e. |
| Line 25c | Cost of the enabling property: installed consistent with the National Electric Code, load capacity of at least 200 amps, installed with qualified energy efficiency improvements or energy property. |
| Line 25e | 30% of line 25c, no more than $600. |
What enabling property is
Enabling property is the electrical work that makes another upgrade possible: improvements to or replacement of panelboards, subpanelboards, branch circuits or feeders. The upgrade it makes possible is called the enabled property. The credit for enabling property is only available when both are installed in 2025, subject to the safe harbor note below.
The consecutive-year safe harbor
The instructions say that if the enabling property and the enabled property were installed in consecutive tax years, you can treat both as installed in the later year, regardless of which came first. Their example: a new panelboard installed in 2024 and an electric heat pump water heater installed in 2025 may both be treated as installed in 2025 if you choose to apply the safe harbor.
Lines 25b to 25e
Line 25b is the code for the type of enabled property (A through G in the table). Line 25c is the amount you paid; the instructions say the work must be consistent with the National Electric Code, have a load capacity of at least 200 amps and be installed with the qualified improvements or property. Line 25d lists the Qualified Manufacturer Identification Numbers, and line 25e is 30% of line 25c, not more than $600. That amount is part of the line 27 total subject to the $1,200 annual limit.
Limits of this page
This is a plain-language guide to the form, not a determination that your wiring qualifies. The 2025 instructions say the credit can’t be claimed for expenditures or property placed in service after December 31, 2025. Check the instructions and keep manufacturer documentation for your records.
Sources
- Instructions for Form 5695 (2025): Line-by-line instructions, worksheets and limits. Read November 2, 2026.
- Form 5695 (2025): The form itself, for exact line wording. Read November 2, 2026.
These are the tax year 2025 edition instructions and forms (published for returns filed in 2026). The IRS revises them each year, so thresholds, line numbers and limits can change; check the current edition before relying on a figure.
Frequently asked questions
What is line 25a on Form 5695?
A yes or no question: whether you installed enabling property (panelboards, subpanelboards, branch circuits or feeders) and the property it enables, both in 2025.
What if I check No on line 25a?
You can’t claim the credit for enabling property. Skip lines 25b through 25e and go to line 26.
What is the credit for enabling property?
Line 25e is 30% of the line 25c cost, no more than $600.
What are the codes on line 25b?
A to G identify the enabled property: windows and skylights, central air conditioners, gas/propane/oil water heaters, gas/propane/oil furnaces and boilers, heat pumps, heat pump water heaters, and biomass stoves or boilers.
Which tax year is this?
The 2025 edition of Form 5695 and its instructions.
Not tax or legal advice
This page summarizes IRS instructions and is not tax, legal or financial advice. A CPA, enrolled agent or the IRS can confirm what applies to your situation. Everything runs in your browser; nothing you enter is sent anywhere.