If the roof was installed in 2024, then unless it was a solar roof, it does not qualify for any home Energy Credits. As the credits have been out longer, the IRS has offered more clarification on what is and is not allowed to be deducted.
Building envelope components
To qualify, building envelope components must have an expected lifespan of at least 5 years. Qualified components include new:
- Exterior doors that meet applicable Energy Star requirements. Credit is limited to $250 per door and $500 total.
- Exterior windows and skylights that meet Energy Star Most Efficient certification requirements. Credit is limited to $600 total.
- Insulation and air sealing materials or systems that meet International Energy Conservation Code (IECC) standards in effect as of the beginning of the calendar year that is 2 years prior to the calendar year in which such component is placed in service. For example, materials or systems installed in 2025 must meet the IECC standard in effect on Jan. 1, 2023. These items don't have a specific credit limit, other than the maximum credit limit of $1,200. Insulation and air sealing materials or systems are they only types of qualifying property that do not have to meet the qualified manufacturer and PIN requirements.
-
A. In general, traditional roofing materials and structural components do not qualify for the credit. However, some solar roofing tiles and solar roofing shingles serve as solar electric collectors while also performing the function of traditional roofing, serving both the functions of solar electric generation and structural support and such items may qualify for the credit. Components such as a roof's decking or rafters that serve only a roofing or structural function do not qualify for the credit.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
