Relay-Version: version B 2.10 5/3/83; site utzoo.UUCP Posting-Version: version B 2.10.2 9/18/84; site brl-tgr.ARPA Path: utzoo!watmath!clyde!burl!ulysses!allegra!bellcore!decvax!tektronix!hplabs!hao!seismo!brl-tgr!wmartin From: wmartin@brl-tgr.ARPA Newsgroups: net.taxes Subject: Re: Residential Energy Tax Credit (from J. K. Lassers Tax Guide) Message-ID: <6636@brl-tgr.ARPA> Date: Tue, 18-Dec-84 11:39:28 EST Article-I.D.: brl-tgr.6636 Posted: Tue Dec 18 11:39:28 1984 Date-Received: Fri, 21-Dec-84 00:28:45 EST References: <355@ihu1e.UUCP> Organization: USAMC ALMSA Lines: 29 The referenced posting (from Lasser) discusses furnaces but seems to avoid discussing water heaters. It mentions INSULATION for water heaters, as: > The credit applies to your payments for: (1) > insulation for ceilings, walls, floors, roofs, and water heaters; and it specifically DISALLOWS replacement "boilers": > Home improvements **not** qualifying for the credit: > replacement boilers and furnaces; However, to me, a "boiler" is not a water heater for domestic hot water use; it is a part of a hot-water heating system, independent of the production of hot water for washing, bathing, etc. (Though I admit that I have heard of weird systems where the two are combined.) So, my question is: Is a replacement of an old domestic water heater with a newer, more-energy-efficient model something that qualifies for the energy credit? If not, why omit the words "water heater" from the list of specific exclusions? After all, it is a common appliance and replacing it is more usual than the replacement of a furnace, or some of the other items listed in the specific exclusions. Or does the "official IRS definition" of the word "boiler" include "domestic hot water heater"? Will Martin USENET: seismo!brl-bmd!wmartin or ARPA/MILNET: wmartin@almsa-1.ARPA