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R main home located in the United States? (see instructions) . . . . . . . . . . . . 1 Yes No Caution: If you checked the No box, you cannot claim the nonbusiness energy property credit. Do not complete Part I. 2 a Qualified energy efficiency improvements (see instructions). Insulation material or system specifically and primarily designed to reduce the heat loss or gain of your home . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Exterior windows (including certain.

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