Calculating the total square footage for the 179D deduction involves measuring the gross floor area of all conditioned spaces within the building. Conditioned spaces are areas that are heated, cooled, or otherwise temperature-regulated. Here are key points to consider:

• Conditioned Spaces: Include all areas within the building envelope that are temperature-controlled, such as offices, retail spaces, warehouses, and other commercial areas.
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• Gross Floor Area: Measure the total floor area of all conditioned spaces, including basements, mezzanines, and intermediate floors.
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• Exclusions: Unconditioned spaces, such as unheated storage areas or parking garages, are typically excluded from the calculation.
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• Verification: Using IRS-approved software and third-party certification can help ensure that the measurements and calculations meet the required standards.

Additional Assistance from AllocatePro:

• Expert Support: Our team can also help with energy modeling and site visits to verify improvements and qualify for the deduction.

By ensuring precise calculations and compliance with IRS guidelines, you can maximize your 179D deduction benefits. AllocatePro provides the tools and expertise to streamline this process, helping you secure the deduction efficiently and accurately.