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—Metal roof with pigmented coating, or asphalt roof with cooling granules, 10 percent of the cost.
—Advanced main air circulating fan, $50.
—Natural gas, propane, or oil furnace or hot water boiler, $150.
—Electric heat pump water heater, $300.
—Electric heat pump, $300.
—Central air conditioner, $300.
—Natural gas, propane, or oil water heater, $300.
—Biomass stove, $300.

Here are basic facts about the tax credit, compiled by our consumer-services research team:

Taxpayers who took advantage of the full original tax credits from 2006 to 2011 are not eligible for the entire credit. However, if you only used $200 of the credit during that time period, you would still be eligible for $300 this time around.

In order to receive the tax credit for various home improvement projects, the work must have been done in 2013 and it must be claimed on the 2013 federal income tax form, which is due to be filed by April 15, 2014.

To take advantage of the credits, fill out IRS Form 5695 and provide a copy of the Manufacturer’s Certification Statement, along with a receipt. Your service provider should be able to help you with the certification statement.

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