Can I claim roof replacement on taxes?

Your primary home

Add the cost of the new roof, including tear off, materials, labor, and permit, to your home's basis. When you sell, gain is figured on the sale price minus your adjusted basis. Many sellers fall under the home sale exclusion of $250,000 of gain, or $500,000 for most married couples filing jointly, so the basis increase matters most for long-held homes in rising markets. IRS Publication 523 covers the rules.

Rental property

• A full replacement is generally a capital improvement, depreciated over 27.5 years.
• A small repair is usually deductible as a current expense.
• When a roof is replaced, the undepreciated basis of the old roof may be deductible in some cases; ask a tax professional about a partial disposition.

When insurance paid for the roof

Insurance money that reimburses a storm loss is generally not taxable income, but it changes the basis math. Because insurance reimbursements reduce basis while restoration costs increase it, the net effect is often that only your out-of-pocket share raises the basis. Your tax preparer will want the claim estimate, the payment letters, and the final invoice. See how insurers split the payments in recoverable depreciation.

Energy credits

Ordinary roofing has not qualified for the federal home improvement energy credit since its 2023 rewrite, and the credits for energy improvements and solar ended for work completed after 2025. This is general information, not tax advice.