A new roof qualifies for the federal energy tax credit only if it meets specific material and performance standards — and most standard roofs do not

The federal energy tax credit (also called the Residential Energy Efficient Property Credit) covers certain home improvements that reduce energy use. A roof itself does not may have access to just because it is new. The credit applies only to metal roofs and asphalt shingles with a high solar reflectance rating, and only if you install them on your primary residence. A standard asphalt shingle roof, even if it is energy-efficient compared to an old one, does not meet the threshold. You must also own the home outright or be the primary resident — renters and owners of second homes cannot claim it.

The credit covers 30 percent of the material cost (not labor), up to a lifetime limit of $3,600 total across all home energy improvements you make. The credit is non-refundable, meaning it reduces your tax liability but does not result in a refund if your liability is lower than the credit amount. You claim it on Form 5695 when you file your federal income tax return for the year you completed the installation.

Key Takeaways

  • Only metal roofs and certain high-reflectance asphalt shingles may have access to; standard asphalt shingles do not, even if they are new.
  • The credit covers 30 percent of material costs only, with a $3,600 lifetime cap across all energy improvements combined.
  • You must own the home as your primary residence; renters and second-home owners cannot claim the credit.
  • The roof must meet Department of Energy reflectance and emittance standards, which the manufacturer must certify in writing.
  • You claim the credit on Form 5695 with your federal tax return for the year the roof was installed.

What roofing materials actually may have access to

The IRS allows the credit for two categories of roofing: metal roofs and asphalt shingles with a solar reflectance rating of at least 0.65. Most standard asphalt shingles have a reflectance rating between 0.10 and 0.30, so they fall short. Some manufacturers now produce "cool roof" asphalt shingles designed to reflect more heat, and these may meet the 0.65 threshold — but you must verify the rating before purchase.

Metal roofs (standing seam, metal shingles, or metal tiles) generally may have access to if they have a solar reflectance of at least 0.65 and an emittance rating of at least 0.75. The manufacturer must provide written certification of both values. If you buy a metal roof without this documentation, you cannot claim the credit, so ask the supplier for the technical specifications before signing a contract.

Tile, slate, wood shake, and composite shingles do not may have access to, regardless of their reflectance. Neither do solar tiles or solar panels — those fall under a separate solar investment tax credit with different rules and a higher credit percentage.

How to verify your roof meets the standard

Before you install a roof, contact the manufacturer or supplier and ask for written proof that the material meets the Department of Energy reflectance and emittance standards. The manufacturer's technical data sheet should list both values. If the sheet does not include them, the product does not may have access to.

Keep this documentation with your receipts and installation invoice. You will need it when you file your tax return. The IRS does not require you to submit the certification with Form 5695, but you must have it available if the IRS audits your return.

Some roofing suppliers and contractors are familiar with the credit and can tell you upfront whether a product qualifies. Others may not know. Do not rely on a contractor's assurance alone — ask to see the manufacturer's written specifications yourself.

What costs the credit covers and what it does not

The credit covers the cost of the roofing material itself — shingles, metal panels, fasteners, and underlayment that are part of the roof system. It does not cover labor, installation, removal of the old roof, structural repairs, flashing, gutters, or any other work. If your roofing invoice lists material and labor separately, only the material portion counts toward the credit.

The credit is capped at 30 percent of material costs, with a lifetime maximum of $3,600 total. This $3,600 limit applies across all energy improvements you claim in your lifetime — not per year, and not per improvement. If you also install insulation, a heat pump, or windows in other years, those improvements share the same $3,600 pool. Plan accordingly if you are doing multiple upgrades.

Who can and cannot claim the credit

You can claim the credit only if you own the home and live in it as your primary residence. If you rent, you cannot claim it — the credit belongs to the property owner. If you own a second home or investment property, you cannot claim the credit for that roof, even if you installed a may have access to material.

You must also be a U.S. citizen or resident alien filing a federal tax return. The credit applies to homes in the United States, including Alaska and Hawaii, but not to properties in U.S. territories.

If you are married and file jointly, only one spouse can claim the credit. If you own the home with a partner or family member who is not your spouse, you and the other owner must decide who will claim it — you cannot split it.

How to claim the credit on your tax return

You claim the energy tax credit on Form 5695 (Residential Energy Credits), which you file with your federal income tax return for the year you completed the roof installation. The form asks for the date the roof was installed, the cost of materials, and a description of the improvement.

You will also need the manufacturer's written certification that the roof meets the reflectance and emittance standards. Attach a copy to your return or keep it with your records. The IRS does not require you to mail it in, but you must have it if you are audited.

The credit reduces your federal income tax liability dollar-for-dollar, but it does not create a refund. If your tax liability is $2,000 and your credit is $1,500, your tax bill becomes $500. If your liability is $1,000 and your credit is $1,500, your tax bill becomes zero, but you do not receive the extra $500.

Frequently Asked Questions

Does my standard asphalt shingle roof may have access to even though it is more energy-efficient than my old one?

No. The credit requires a solar reflectance rating of at least 0.65, and most standard asphalt shingles rate between 0.10 and 0.30. Being newer or more efficient than what you replaced does not meet the federal standard. Only "cool roof" asphalt shingles with a certified 0.65+ rating may have access to.

Can I claim the credit if I had a contractor install the roof?

Yes, as long as you own the home and it is your primary residence. The credit covers material costs regardless of who installed the roof. You still need the manufacturer's written certification of the reflectance and emittance ratings.

What if I installed a may have access to roof five years ago and did not claim the credit?

You can file an amended return for that year using Form 1040-X, but you generally have three years from the original filing important date to claim a credit. If more than three years have passed, you may not be able to claim it. Consult a tax professional about your specific situation.

Does the credit explore to roof repairs or only full replacements?

The credit applies to new roof installations. Repairs to an existing roof do not may have access to, even if you replace a large section. The IRS considers it a repair rather than a new installation if you are not replacing the entire roof system.

Can I claim the credit if I own the home with my spouse?

Yes, but only one of you can claim it. You must decide together who will file Form 5695. You cannot split the credit between two returns or claim it twice.