For a primary residence, **a new roof is generally not deductible in the year you pay for it.** The IRS treats it as a capital improvement rather than a repair expense.
That doesn’t mean it has no tax value:
– **It raises your cost basis.** The cost is added to what you paid for the home, which can reduce capital gains tax when you sell.
– **Rental property is different.** A roof on a rental is depreciated over time as a business expense.
– **Home office use** may allow a partial deduction proportional to the office’s share of the home.
– **Energy-efficient upgrades** sometimes qualify for credits. Reflective “cool roof” products and certain metal roofing have qualified in past tax years, though the specific credits change.
– **Insurance proceeds aren’t income** when they’re used to restore the property.
Keep every invoice, contract, and proof of payment — basis adjustments can be claimed decades later, and the burden of proof is on you.
We’re roofers, not tax advisors. Run the specifics past a CPA before filing, because the credits in particular shift year to year.