Deductions & credits

The only part of the system that is eligible for the solar electric credit is parts related to the generation of electricity, not how it is used (the A/C condenser).  The cost of the roof repair and insulation is also not eligible.  The cost to remove the old system would be part of installing the new system, so it would be eligible.

 

You probably want to get an invoice with a cost breakdown so you can prove to the IRS, if audited, which parts of the cost are eligible for the credit.  

 

The A/C condenser may be eligible for the 10% energy efficiency credit, as well as the insulation.   You can claim 10% of the cost of the insulation (product only, no installation costs allowed) and 10% of the cost of the A/C condenser (installation costs are allowed).    There is a $300 credit limit for the A/C and a $500 overall lifetime limit of $500, so if you used the credit before (such as for doors and windows) your credit now may be limited or not available. 

 

You will want to review form 5695 and its instructions to see the other requirements (such as the minimum energy rating the AC must have to qualify).

https://www.irs.gov/forms-pubs/about-form-5695

 

The cost to repair the roof is a building improvement, and increases your cost basis, which may reduce your capital gains when you sell.  The cost of the condenser, solar panels and insulation are also building improvements that increase your cost basis, but you can only claim the net cost as a building adjustment, after taking into account all your state and federal tax credits and any local rebates.