@AmeliesUncle wrote:
The roof repair would be included in the solar credit because it is a required part of the installation.
For future readers, work on the roof (such as re-shingling) is NOT part of the solar credit if it is merely just a convenient time to do it. If it is not part of the installation, it would not be included.
I don't believe that is correct. You have to read the entire instruction on form 5695.
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. Some solar roofing tiles and solar roofing shingles serve the function of both traditional roofing and solar electric collectors, and thus serve functions of both solar electric generation and structural support. These solar roofing tiles and solar roofing shingles can qualify for the credit. This is in contrast to structural components such as a roof's decking or rafters that serve only a roofing or structural function and thus do not qualify for the credit.
What this is saying is that, if you install something that is both structural and part of the solar system, it is not disregarded for the credit, even though it is also structural. However, the roof structure itself is not qualifying.
If you compare the instructions to form 5695 from prior years (for example, 2014, https://www.irs.gov/pub/irs-prior/i5695--2014.pdf), you will see that the language in the instruction has changed. Half the paragraph is missing in 2014. This clarifying language was first added in 2018:
Some solar roofing tiles and solar roofing shingles serve the function of both traditional roofing and solar electric collectors, and thus serve functions of both solar electric generation and structural support. These solar roofing tiles and solar roofing shingles can qualify for the credit. This is in contrast to structural components such as a roof's decking or rafters that serve only a roofing or structural function and thus do not qualify for the credit.
I think this clarifies that roof repairs do not count as qualified solar electric costs.
Many of us, including possibly me, gave different advice in the past. But I think this is a pretty clear statement of the IRS views on the law on this topic.
