Q: What about replacement jobs in which a 95% AFUE furnace but only a 13 SEER a/c is installed?

A: 30% of the final installation costs up to $1,500 associated specifically with the 95% AFUE furnace will qualify for the credit. Should the installation costs associated with the furnace not reach $5,000, 30% of the installation cost can still be claimed and the difference between that amount and the $1,500 cap can be applied to any other qualifying improvements.