Uncle Sam still is willing to give tax breaks for saving energy around your house.  The American Recovery and Reinvestment Act of 2012 extended tax credits for many common upgrades through Dec. 31, 2013, and for additions of alternative energy until the end of 2016.

Homeowners can claim a tax credit of 10 percent of the costs of improvements made to a “main home,” during 2013.  Energy-efficient upgrades such as insulation, doors, roofs and windows qualify.  The actual costs of some types of improvements, such as water heaters or heating systems, also can meet IRS approval, but there are various limitations to the costs. But there’s one important caution:  Buyers should check eligibility carefully, because not all energy-efficient installations qualify. The IRS advises obtaining a manufacturer’s credit certification, which should come with any energy-efficient equipment.

The tax credit for 2012 and 2013 is a maximum of $500, of which $200 can be claimed for new windows.

Incentives for  alternative energy equipment– such as solar electric panels, solar water heaters and wind turbines – are more generous. Homeowners can take a tax credit of 30 percent of  those installations, and there is no limit to the credit. In fact, the credit also can be carried forward to next year’s tax return if it’s not all used in 2013!  Those tax breaks are available through 2016.

Taxpayers can claim both the “Non-Business Energy Property Credit” (insulation, doors, etc.) and the “Residential  Energy Efficient Property Credit” (alternative energy devices) on IRS Form 5695.