In the instructions for Form
5695 - Residential Energy Credits, the IRS states:
Qualified energy
efficiency improvements are the following building envelope
components installed on or in your main home that you owned
during 2016 located in the United States if the original use of the
component begins with you, the component can be expected to
remain in use at least 5 years, and the component meets certain
energy standards.
-
Any insulation material or system that is specifically and
primarily designed to reduce heat loss or gain of a home when
installed in or on such a home.
-
Exterior windows and skylights.
-
Exterior doors.
- Any metal roof with appropriate pigmented coatings or asphalt
roof with appropriate cooling granules that are specifically and
primarily designed to reduce the heat gain of your home.
For purposes of taking the
credit, you can rely on a manufacturer’s certification in writing
that a building envelope component is an eligible building
envelope component.
The instructions make no mention of a membrane roof. However, if the manufacturer certifies that it's eligible for the credit, you can enter the expenses.
For more information on
improvements that qualify for the Energy Credit, please see:
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