Yes it depends on if it is a rental.
If it is a rental, the roof is added as a separate asset if done after the rental is placed into service and added to the basis if done while the building is first being made ready for service.
For a primary residence, it gets a bit more complicated.
If the roof adds value, it could be added to the basis, but if it is more of a repair or replacement, it would not increase the basis.
For example, an old asphalt roof replaced with a metal roof could add value and therefore be added to the bass, but replacing the roof after 10 years of ownership with a similar roof would not count.
It is more of a case by case issue.
The main point is -
did the roof just bring the property back to the point of when you originally purchased it (not added to basis) or
did you replace the roof in a way where it caused the property to be MORE than when you first purchased (added)
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