Insulation, yes; thermal drapes no

Can the total or partial cost of thermal drapes be deducted from the federal or state income tax? Ann Hattes Danvers, Mass.

You cannot deduct the cost of thermal drapes, either totally or partially, on your federal income-tax return.

Nonetheless, the energy tax credit does apply to a large number of energy-oriented items such as home insulation, storm windows and doors, caulking , furnace-burner replacement, and others. You should check specifically with the Internal Revenue Service in Boston at 523-1040 if you have any questions.

The state no-charge number to call is 1- 800-392-6089. To get specific information which applies to your own situation, it's best that you call the income-tax authorities directly.

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