If you are replacing your roof to add solar panels, the cost pertaining to the roof cannot be added to the Resident Energy Credit cost. However, you can add it to the basis of your home since it is an improvement.
Even though the cost for the roof will not qualify for the Residential Renewable Energy Tax Credit, it may qualify you for the Non-business Energy Property Tax Credit.
In order to qualify for the credit, you will need to replace your roof with Metal or asphalt roofing material that meets or exceeds the Energy Star Program requirements. You can find more information on the which roofing materials are Energy Star, on the following website:
