Beginning in tax year 2025, when completing Form 5695 for a taxpayer claiming the energy efficient home improvement credit for specified property placed into service during the year, you must include the four-character alphanumeric unique qualified manufacturer identification number (QMID) for each item.
The IRS assigns the QMID, also known as a QM PIN or QM Code, to each manufacturer that applies for a code. Revenue Procedure 2024-31 specifies that the QMID - as well as the entire 17-character manufacturer product PIN - is made up of letters and numbers, including the numbers 0 to 9 and the capital letters A to Z except for the letters I and O. (The letters I and O are not used because they can be easily mistaken for the numbers 1 and 0.)
If you are entering information in Form 5695 and are being told the QMID is not valid, examine it to be sure you haven't entered it incorrectly, e.g., entered the letter I for the number 1, or the letter O for the number 0.
If the property manufacturer provides a QMID that includes the letters I or O, they have made a mistake. The taxpayer will need to find out the correct QMID for the manufacturer in order to complete Form 5695.
Additional Information: