can we certify our own buildings?
NO
Before claiming the Commercial Buildings Tax Deduction, according to IRS Notice 206-52, the taxpayer must have the project certified by an engineer or contractor who:
- is properly licensed in the jurisdiction where the building is located
- doesn't work for the taxpayer
- has notified the taxpayer in writing that he or she has the requisite qualifications to certify the project
Below is an example statement of qualification:
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"I am a qualified individual according to the definition established in IRS Notice 2006-52 and have the requisite qualifications to provide the certification described in Section 4 and the inspection and testing described in Section 4.05 of IRS Notice 2006-52. I am a {enter 'professional engineer' OR 'licensed contractor'}, properly licensed in the jurisdiction where the energy efficient commercial property is located ({enter your PE ID number OR contractor license number}). I am not related to the taxpayer claiming the Energy Efficient Commercial Buildings Deduction in meaning of Section 45(e)(4) of the Income Tax Regulations. My name, address and telephon number are {enter your name, address and phone number}."
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Click here to view the IRS notice.