"No costs relating to a solar panel or other property installed as a roof (or portion thereof) will fail to qualify solely because the property constitutes a structural component of the structure on which it is installed."
The above quote referenced from IRS Form 5695 instructions is referring to the Residential Energy Efficient Property Credit and NOT the Non-Business Energy Property Credit. They are two different credits with different requirements. Please read part 2 of the instructions on IRS Form 5695.
