Are replacement skylights tax deductible?
The energy credit that ended
Through 2025, the Energy Efficient Home Improvement Credit let homeowners claim part of the cost of qualifying skylights that met ENERGY STAR requirements, with an annual cap for windows and skylights. Federal legislation passed in 2025 ended the credit for property placed in service after December 31, 2025. The date the skylight was installed controls, not the date you paid, so a skylight finished in 2025 could still be claimed on that year's return using IRS Form 5695.
What still applies in 2026
- Your own home: skylights are a capital improvement. Not deductible, but the cost adds to your home's basis, which can matter when you sell.
- Rental property: a replacement skylight is generally depreciated as an improvement; a repair to an existing one may be deductible as an expense.
- Home office: a share of whole house repairs may be deductible if you qualify for the home office deduction.
Check insurance before taxes
If hail cracked a skylight dome or a falling limb broke the glass, your homeowners policy may pay to replace it, often as part of a roof claim. Many skylight leaks also come from worn flashing rather than the unit itself, so replacing the skylight with a new flashing kit during a reroof is usually the right time. See the after a hail storm checklist. This is general information, not tax advice.