Where to I enter my heat pump water heater costs to receive the $300 tax credit?

You can enter them in the Deductions & Credits section:

1. Open or continue your return, if you don't already have it open.
2. In TurboTax, search for energy improvements. (Don't search for energy credit as this will take you to the wrong place.)
3. Click the Jump to link in the search results.
4. At the bottom of the Energy-Saving Home Improvements screen, answer Yes and continue. Follow the instructions.
   1. Page 1 of the interview covers solar, geothermal, wind, and fuel cell. If you're looking for other improvements, like doors, windows, furnace, air conditioning, or heat pump, just keep going to the next page.

Residential energy property costs.

Residential energy property costs are costs of new qualified energy property that is installed on or in connection with your main home that you owned during 2020 located in the United States. Include any labor costs properly allocable to the onsite preparation, assembly, or original installation of the energy property. Qualified energy property is any of the following.

• Certain electric heat pump water heaters; electric heat pumps; central air conditioners; natural gas, propane, or oil water heaters; and stoves that use biomass fuel.
• Qualified natural gas, propane, or oil furnaces and qualified natural gas, propane, or oil hot water boilers.
• Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces.