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N1103.3.1 (R403.3.1) Insulation (Prescriptive)
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Supply and return ducts in attics shall be insulated to an R-value of not less than R-8 for ducts 3 inches (76 mm) in diameter and larger and not less than R-6 for ducts smaller than 3 inches (76 mm) in diameter. Supply and return ducts in other portions of the building shall be insulated to not less than R-6 for ducts 3 inches (76 mm) in diameter and to not less than R-4.2 for ducts smaller than 3 inches (76.2 mm) in diameter.
Exception: Ducts or portions thereof located completely inside the building thermal envelope.
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