Is roof restoration tax deductible?
Short answer. Not on the home you live in. Roof restoration, whether cleaning, coating, resealing or repairing, is a personal home expense, and it adds to your home's basis only if it is substantial enough to count as an improvement. On a rental property, light restoration is usually a deductible repair, while work that significantly extends the roof's life may have to be depreciated.
Restoration, repair or replacement
- Cleaning and treatment: removing algae, moss or debris. Maintenance.
- Repairs: replacing damaged shingles, flashing or pipe boots. Maintenance.
- Coatings and resealing: common on metal and low slope roofs. Can be maintenance or an improvement, depending on scope and how much it extends the roof's life.
- Full replacement: a capital improvement.
By how the property is used
- Your home: no deduction. Improvements add to basis; maintenance does not.
- Rental: routine restoration is usually deductible in the year paid. Larger projects that restore or better the roof are depreciated.
- Home office: a self-employed owner may deduct or depreciate the business share.
No energy credit
Reflective roof coatings and restoration products do not qualify for current federal energy credits, which no longer cover roofs.
A caution on restoration products for asphalt shingles
Spray-on shingle rejuvenators and coatings are sold as a way to extend roof life. Check with the shingle manufacturer first, because some products can affect the warranty, and none of them fixes hail fractures or worn-out shingles. If storm damage is present, it belongs in an insurance claim, not under a coating. See wear and tear vs hail damage and hail size and roof damage.
This is general information, not tax advice.