My understanding is mini splits installed by December 31, 2025 would be eligible for a 30% tax credit up to a maximum amount of $2000. The equipment needs to meet a minimum Energy Star Rating in order the qualify. The problem as I see it is the IRS has not released the 2025 version of Form 5695. It is not clear to me what is the minimum criteria to qualify for the tax credit. This is likely because the rules changed in the legislation signed in July 2025 and the updates to forms has not yet occurred.

Your best option is to purchase a mini split with the highest efficiceny ratings, You will need the manufactuer's four digit QM code. This will need to be entered on Form 5695. Installation must be completed by December 31.

@dan1888,

Nice (long) video. This was for an ACiQ five-head mini-split installation with a 36K BTU outdoor condenser, which requires 220V power.

I have 110/115V outlets in my home that I can use for two single mini-splits, without requiring any wiring changes. I cannot go up to 20 amps without giving up something (kitchen appliances?) and running new electrical lines all through the house.

I checked the Government website (U.S. Department of Energy) to see if ACiQ carries any A/C units that meet the AHRI requirement. The result was 18 matches but I think that maybe these were all for ducted A/C. Either way, I did not see any ACiQ units on that list that were less than 18K BTUs, which I have been told require 220V power.

I may have to give up on the idea of getting a federal tax incentive for my installation.

Message the guy for his recommendation. He's done a number of smaller installs in his other vids that include 110v units.