In the instructions for Form 5695 - Residential Energy Credits, the IRS states:
Qualified energy efficiency improvements are the following building envelope components installed on or in your main home that you owned during 2016 located in the United States if the original use of the component begins with you, the component can be expected to remain in use at least 5 years, and the component meets certain energy standards.
- Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home when installed in or on such a home.
- Exterior windows and skylights.
- Exterior doors.
- Any metal roof with appropriate pigmented coatings or asphalt roof with appropriate cooling granules that are specifically and primarily designed to reduce the heat gain of your home.
For purposes of taking the credit, you can rely on a manufacturer’s certification in writing that a building envelope component is an eligible building envelope component.
The instructions make no mention of a membrane roof. However, if the manufacturer certifies that it's eligible for the credit, you can enter the expenses.
For more information on improvements that qualify for the Energy Credit, please see:
- Instructions for Form 5695 - Residential Energy Credits
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