GSA777

Energy Efficient Commercial Buildings Tax Deduction Allocation - Letter of Intent

Agency
GSA
Revision
Rev. 7/2026
Fillable fields
14
Pages
1
Official source
GSA form page
Checked
October 20, 2026
Fill GSA777 online
Page 1 of form GSA777

GSA Form 777: Energy Efficient Commercial Buildings Tax Deduction 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.

Top of page 1 of GSA Form 777: Energy Efficient Commercial Buildings Tax Deduction Letter of Intent, as printed by GSA

What's on GSA Form 777

Contractor, year and building

The contractor's name, the year the energy-saving improvements were placed in service, and the building and address.

Systems

Boxes, checked if applicable, for interior lighting system; heating, cooling, ventilation, and/or hot water systems; and building envelope.

Documents GSA asks for

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.

Signatures

Two columns headed Signatures of Authorized Representatives, each with signature, date, name and title.

The one-page form has these blocks.

How to complete GSA Form 777

  1. 1

    Name the contractor

    Enter the contractor's name on the line after the deduction description.

  2. 2

    Enter the year and building

    Enter the year the improvements were placed in service and the building and address.

  3. 3

    Check the systems

    Check each system the contractor will seek deduction allocations from GSA for on this project.

  4. 4

    Gather the appendices

    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.

  5. 5

    Sign and send

    Authorized representatives sign and enter the date, name and title. The form lists [email protected] as the address for submitting the documents to GSA.

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Submission and what the form says

Where it goes

The form lists [email protected] as the address for submitting the documents to GSA.

Before GSA allocates

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.

A preliminary commitment

The form describes itself as a preliminary commitment by GSA to allocate all or part of the deduction.

Appendices

This PDF holds only the one-page Letter of Intent. GSA's forms library lists Appendix A and Appendix B as separate forms.

Who fills out GSA Form 777?

  • Contractors seeking an allocation

    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.

  • GSA

    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].

  • Authorized representatives

    Two signature columns each ask for a signature, date, name and title. The form does not label which party signs in each column.

  • The GSA project manager

    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.

  • A third-party certifier

    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.

Official sources and the blank

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Questions about Form GSA777

Who issues GSA Form 777?

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.

What is the Letter of Intent?

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.

Where are the documents sent?

The form says the contractor submits them to GSA at [email protected].

What is submitted with Appendix A?

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.

What does the third-party certification include?

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.

Which systems can be checked?

Interior lighting system; heating, cooling, ventilation, and/or hot water systems; and building envelope, each checked if applicable.