Per 5695 instructions, it would go on line 22A, from 5695 -
Line 22a. Enter the amounts you paid for energy-efficient
building property. Energy-efficient building property is any of the
• An electric heat pump water heater that yields a Uniform
Energy Factor of at least 2.2 in the standard Department of
Energy test procedure.
• An electric heat pump that achieves the highest efficiency tier
established by the Consortium for Energy Efficiency (CEE) as in
effect on January 1, 2009.
• A central air conditioner that achieves the highest efficiency
tier that has been established by the CEE as in effect on January
• A natural gas, propane, or oil water heater that has a Uniform
Energy Factor of at least 0.82 or a thermal efficiency of at least
• A stove that uses the burning of biomass fuel to heat your
home or heat water for your home that has a thermal efficiency
rating of at least 75%. Biomass fuel is any plant-derived fuel
available on a renewable or recurring basis, including
agricultural crops and trees, wood and wood waste and residues
(including wood pellets), plants (including aquatic plants),
grasses, residues, and fibers.
Don't enter more than $300 on line 22a.