IRS Notice: Form 8908 Comments Requested (IRC §45L)

Comments requested on Form 8908 used to claim the energy efficient home credit under tax code Section 45L. While the IRS noted that the credit is not available for qualified new energy efficient homes sold or leased after 2017, it is possible that the credit will be extended and available for 2018. Regardless, however, a partner in a fiscal year partnership or shareholder of a fiscal year S corporation may receive an energy efficient home credit that must be reported on a 2018 return. Recipients of these pass-through credits who are partnerships or S corporations must report these ...