Wood Stove Replacements and the Idaho Tax Deduction

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Wood Stove Replacements and the Idaho Tax Deduction Powered By Docstoc
					  Why replace an old, inefficient                    For More Information
  wood stove?

Reduce Your Taxes
                                                        Idaho Department of Environmental Quality
                                                                     1410 N. Hilton                           Wood Stove
The state of Idaho offers a tax deduction
                                                                    Boise, ID 83706
for replacing old, uncertified wood stoves                           (208) 373-0502
manufactured before 1992 with new wood
stoves certified by the U.S. Environmental
Protection Agency (EPA), pellet stoves, or
                                                                    Regional Offices
                                                  Boise Regional Office           Twin Falls Regional
natural gas or propane heating units.             1445 North Orchard
                                                  Boise, ID 83706
                                                                                 1363 Fillmore Street          the Idaho
Save Money
EPA-certified wood stoves are more efficient
                                                  (208) 373-0550
                                                  toll-free: (888) 800-3480
                                                                                 Twin Falls, ID 83301
                                                                                 (208) 736-2190
                                                                                 toll-free: (800) 270-1663
                                                                                                             Tax Deduction
at heating your home. An EPA-certified wood-      Coeur d’Alene Regional
burning stove that is sized and placed properly   Office                          Pocatello Regional Office
with a venting system that delivers adequate      2110 Ironwood Parkway          444 Hospital Way #300
                                                  Coeur d’Alene, ID 83814        Pocatello, ID 83201
draft will reduce wood consumption, produce
                                                  (208) 769-1422                 (208) 236-6160
more usable heat, and reduce maintenance                                         toll-free: (888) 655-6160
from inefficient fires.                           Lewiston Regional Office
                                                  1118 F Street                  Idaho Falls Regional
Improve Air Quality                               Lewiston, ID 83501             Office
and Protect Your Health                           (208) 799-4370                 900 N. Skyline, Suite B
                                                  toll-free: (877) 541-3304      Idaho Falls, ID 83402
All wood stoves produce wood smoke, which                                        (208) 528-2650
contains both particles and gases. Breathing                                     toll-free: (800) 232-4635
smoke is not healthy. Small particles – called
particulates – can be inhaled deep into the
respiratory system where they may cause
                                                  DEQ Web Site
serious health impacts. Both particulates and     Wood Stoves
gases may contain cancer-causing materials.
EPA-certified wood stoves are cleaner burning.
They emit 70 - 90% fewer particulates than        U.S. Env ironmental Protection
conventional wood stoves, which helps protect     Agency Web Site
against the adverse health impacts of breathing   Clean Burning Woodstoves and Fireplaces
smoke.                                            www.epa.gov/woodstoves/

                                                                                                                  Idaho Department of
                                                          Printed on recycled paper. Updated September           Environmental Quality
      Don’t send your dollars                             2007. Costs associated with this publication are
                                                          available from the Department of Environmental           www.deq.idaho.gov
           up in smoke!                                   Quality in accordance with Section 60-202,
                                                          Idaho Code.
  Who qualifies for the deduction?                       Are fireplaces included?                                      Approved Wood Stove
The tax deduction is available to Idaho taxpayers                                                                       Drop-Off Sites
                                                      No, the tax deduction applies only to the
who buy new wood stoves, pellet stoves, natural       replacement of uncertified wood stoves. A            Boise         Pacific Recycling     208-375-2131
gas heating units, or propane heating units for       common fireplace is not considered a wood stove.     Burley        Pacific Recycling     208-678-2321
their residences to replace old, uncertified wood
                                                      However, wood-burning fireplace inserts can          Clark Fork    Bonner Co. Clark      208-266-0196
stoves manufactured before 1992.
                                                      be considered wood stoves. Therefore, the tax                      Fork Transfer Station
                                                      deduction applies if an old fireplace insert is      Coeur         Kootenai Co.          208-446-1430
  What conditions must be met?                        replaced with another meeting current EPA            d’Alene       Transfer Station
                                                      standards. The deduction also applies if a           Colburn       Bonner Co. Colburn    208-263-0718
The cost of a new natural gas or propane heating
                                                      fireplace insert is removed and replaced with a                    Transfer Site
unit, pellet stove, or wood stove certified by the
U.S. Environmental Protection Agency (EPA)            certified wood stove or natural gas or propane       Coolin        Bonner Co. Dicken-    208-443-3007
may be deducted if:                                   heating unit.                                                      sheet Transfer Site
                                                                                                           Donnelly      Valley Co. Landfill   208-634-7712
• the stove or heating unit is for the buyer’s
    residence;                                          How is proof of purchase                           Idaho Falls Pacific Recycling       208-529-4180
• the stove or heating unit replaces an operable        obtained?                                          Lewiston      Pacific Recycling     208-743-2181
    wood stove that does not meet EPA standards;                                                           Moscow        Latah Sanitation      208-882-5724
• the purchase and replacement occur within           Proof of purchase is provided when you drop off
                                                                                                           Nampa         Pacific Recycling     208-466-1105
    the same calendar year;                           your old stove at a DEQ-approved site. Notify
                                                      the site attendant that you are participating in     Oldtown       Bonner Co. Idaho      208-437-2741
• proof of purchase is obtained; and                                                                                     Hill Transfer Site
• the old wood stove is taken to a DEQ-               the tax deduction program and ask for a DEQ
                                                      receipt. Fill out pertinent information and have     Pinehurst     North Idaho           208-784-6241
    approved drop-off site no later than 30 days
                                                      the attendant sign the completed form. If the                      Recycling
    from the date of purchase of the new appliance.
                                                      old wood stove is dropped off by the installer,      Pocatello     Pacific Recycling     208-233-7720
                                                      the installer is responsible for returning the       Riverdale     Franklin Co.          208-852-2113
  How much is the tax deduction?                      completed receipt to you.                                          Riverdale Landfill
Forty percent of the total cost – purchase price                                                           Sagle         Bonner Co. Dufort     208-265-0978
                                                      To be eligible for the tax deduction, send the
plus professional installation – may be deducted                                                                         Transfer Site
                                                      white copy of the receipt to DEQ and claim the
in the year the wood stove or insert is replaced.     deduction on your Idaho income tax form. Keep        Salmon        Lemhi Co. Solid       208-756-6441
During the next three years, 20% of the total cost    the yellow copy with your tax records.                             Waste
may be deducted each year. The total annual                                                                Sandpoint     Pacific Recycling     208-263-2584
deduction is limited to $5,000.                         Why does DEQ approve drop-off                      Twin Falls    Pacific Recycling     208-734-7440
  What is an EPA-certified wood                                                                              Questions?
  stove?                                              Idaho law requires DEQ to verify that old wood
                                                      stoves are not reused. DEQ helps prevent reuse                           Contact
EPA requires manufacturers to produce clean-          of old stoves by managing the drop-off sites.                     Idaho Tax Commission
burning wood stoves and establish limits on the       Operators of DEQ-approved drop-off sites must                        (208) 334-7660
amount of particulates (smoke) the new stoves         agree to destroy the old wood stoves they collect.
                                                                                                                           or your nearest
can emit. An EPA-certified wood stove must            The destroyed stoves are typically recycled for
have a permanent label indicating it meets EPA        scrap.The fire-brick lining must be removed                        DEQ Regional Office
                                                                                                                     (contact information on reverse)
requirements.                                         before drop-off.