Contractor, year and building
The contractor's name, the year the energy-saving improvements were placed in service, and the building and address.
GSA777
Energy Efficient Commercial Buildings Tax Deduction Allocation - Letter of Intent
GSA Form 777, Energy Efficient Commercial Buildings Tax Deduction Allocation - Letter of Intent, is a General Services Administration form, GSA 777 7/2026. GSA hosts it in its forms library, and GSA's page lists no authority or regulation.
The form says the agreement is a preliminary commitment by the U.S. General Services Administration (GSA) to allocate all or part of an Energy Efficient Commercial Buildings Tax Deduction to the named contractor for qualified energy-saving improvements placed in service in a stated year at a named building and address. Boxes mark the systems the contractor will seek deduction allocations for: interior lighting; heating, cooling, ventilation and/or hot water; and building envelope.
The one-page form lists three documents the contractor submits to GSA at [email protected] before GSA will allocate the deduction, and ends with signatures of authorized representatives. You can fill it out free in your browser on this page and download the result without an account.

The contractor's name, the year the energy-saving improvements were placed in service, and the building and address.
Boxes, checked if applicable, for interior lighting system; heating, cooling, ventilation, and/or hot water systems; and building envelope.
A signed Appendix A certification, the IRS-required third-party certification and a signed Appendix B deduction allocation, each with what it is submitted with.
Two columns headed Signatures of Authorized Representatives, each with signature, date, name and title.
The one-page form has these blocks.
Enter the contractor's name on the line after the deduction description.
Enter the year the improvements were placed in service and the building and address.
Check each system the contractor will seek deduction allocations from GSA for on this project.
The form says the signed Appendix A certification goes with the Letter of Intent, project description and GSA project manager verification, and the signed Appendix B allocation goes with the third-party certification.
Authorized representatives sign and enter the date, name and title. The form lists [email protected] as the address for submitting the documents to GSA.
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
The form lists [email protected] as the address for submitting the documents to GSA.
The form says that before GSA will allocate the deduction, the contractor submits a signed Appendix A certification, the IRS-required third-party certification and a signed Appendix B deduction allocation.
The form describes itself as a preliminary commitment by GSA to allocate all or part of the deduction.
This PDF holds only the one-page Letter of Intent. GSA's forms library lists Appendix A and Appendix B as separate forms.
The contractor is named in the first lines as the party GSA intends to allocate the deduction to, for qualified energy-saving improvements at the building listed.
The form describes the agreement as a preliminary commitment by the U.S. General Services Administration. The contractor's documents go to GSA at [email protected].
Two signature columns each ask for a signature, date, name and title. The form does not label which party signs in each column.
The form says the Appendix A certification is submitted with the Letter of Intent, a project description and verification from the GSA project manager for the project.
The contractor also submits the third-party certification required by the Internal Revenue Service (IRS), which the form says includes the maximum per-square-foot deduction amount for which the contractor qualifies.
The agreement text names GSA and the contractor and asks for signatures of authorized representatives.
The agency’s own page for Form GSA777.
The official blank form, to print or fill by hand.
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It is printed as a General Services Administration form, GSA 777 7/2026. GSA hosts it in its forms library, and GSA's page lists no authority or regulation.
The form says it is a preliminary commitment by GSA to allocate all or part of an Energy Efficient Commercial Buildings Tax Deduction to the contractor for qualified energy-saving improvements placed in service in the year stated.
The form says the contractor submits them to GSA at [email protected].
The form says the signed Appendix A certification is submitted with the Letter of Intent, a project description and verification from the GSA project manager for the project.
The form says that, in addition to the information required by the IRS, the Third-Party Certification must include the maximum per-square-foot deduction amount for which the contractor qualifies.
Interior lighting system; heating, cooling, ventilation, and/or hot water systems; and building envelope, each checked if applicable.