It depends on what kind of shingles they are.
In general, upgrading or replacing a roof to prepare for installing solar panels aren’t qualified to claim the Residential Clean Energy Credit because their primary function is to serve as a structure. But there are certain types of solar roofing, like solar roofing tiles and shingles, which serve as both a form of solar electric generation and traditional roofing. This type of roofing will qualify for the credit.
Click here for energy incentives for individuals.
Click here for information on the energy tax credit.
Click here for "Can I Claim Energy-Saving Home Improvements?"
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