Opus 17 et al,
Very much appreciate you and everyone's comments to my Solar Expenses question (ref: Instructions for Form 5695).
I concur with your conclusion that structural roofing costs portion does not qualify given that the roof is indeed a "structural component of the structure." This language clearly establishes a boundary on qualified structural roofing costs versus the actual solar equipment. This is especially relevant when using solar roofing tiles/shingles that serve both purposes "electrical generation and structural support" as this section of the instruction proceeds to further describe.
What caught my attention is the language in the prior para ...... "Include any labor costs properly allocable to the onsite preparation, assembly, or original installation of the residential energy efficient property and for piping or wiring to interconnect such property to the home."
This language is quite specific on allowing labor costs for purposes of "onsite preparation." From my perspective, this would seem to qualify labor costs of both (1) removing the old solar panels and (2) labor in applying the torch down roof only in the section required by the solar company.
Appreciate any thoughts. Thank you again.
