IRS Publication 530 — Tax Information for Homeowners

> Official source: https://www.irs.gov/pub/irs-pdf/p530.pdf — cite as: IRS Pub. 530, [section/page]. Check irs.gov for the current revision before relying on figures.

Publication 530 Tax Information for Homeowners For use in preparing 2025 Returns Get forms and other information faster and easier at:

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• IRS.gov/Vietnamese (Tiếng Việt) What’s New State and local tax (SALT) deduction limit increased. The overall limit on the deduction for state and local income, sales, and property taxes has increased to $40,000 ($20,000 if married filing separately). The overall limit is reduced if your modified adjusted gross income is more than $500,000 ($250,000 if married filing separately) but will not be reduced below $10,000 ($5,000 if married filing separately).

Termination of credits. You can’t claim residential clean energy credits for expenditures made after December 31, 2025. You can’t claim energy efficient home improvement credits for any property placed in service after December 31, 2025. See the Instructions for Form 5695, Residential Energy Credits, for more information.

Reminders Future developments. For the latest information about developments related to Pub. 530, such as legislation enacted after it was published, go to IRS.gov/Pub530. Home energy audits. Beginning January 1, 2024, home energy audits must be performed by a Qualified Home Energy Auditor or under the supervision of a Qualified Home Energy Auditor. The Qualified Home Energy Auditor must be certified by a Qualified Certification Program. Taxpayers must maintain a written report provided by the Qualified Home Energy Auditor that identifies the most significant and cost-effective energy efficiency improvements for their home. This report must include an estimate of the energy and cost savings for each identified improvement. See the Instructions for Form 5695, Residential Energy Credits, for more information.

Residential energy efficient property credit. The residential energy efficient property credit is now the residential clean energy credit. The credit rate for property placed in service in 2022 through 2025 is 30%.

Residential clean energy credit. The residential clean energy credit added a credit for qualified battery storage technology expenditures made in 2022 through 2025. Energy efficient home improvement credit. The nonbusiness energy property credit is now the energy efficient home improvement credit. The credit is allowed for property placed in service through December 31, 2025. The energy efficient home improvement credit is now divided into two sections to differentiate between qualified energy efficiency improvements and residential energy property expenditures. There is no lifetime limit on the amount of the credit. See the Instructions for Form 5695 for more information.

Mortgage insurance premiums. The itemized deduction for mortgage insurance premiums has expired. You can no longer claim the deduction.

Home Affordable Modification Program (HAMP). If you benefit from Pay-for-Performance Success Payments, the payments aren’t taxable under HAMP .

Publication 530 (2025) Catalog Number 15058K Jan 9, 2026 Department of the Treasury Internal Revenue Service www.irs.gov