Notice 2013-70 - Q&As on credits for nonbusiness energy property, residential energy-efficient property  

November 1: The IRS today released an advance copy of Notice 2013-70 that provides guidance in a question and answer (Q&A) format concerning the credits for nonbusiness energy property under section 25C and for residential energy-efficient property under section 25D.

Notice 2013-70 [PDF 34 KB] provides Q&As relating to both the section 25C nonbusiness energy property credit and the section 25D residential energy-efficient property credit.


Today’s notice clarifies and amplifies prior IRS guidance (Notice 2009-53 and Notice 2009-41).




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