A standard roof replacement doesn't qualify for the Energy Efficient Home Improvement Credit on its own. However, a "cool roof" that meets specific Energy Star reflectance requirements may qualify. The credit requires the improvement to meet current energy efficiency standards and be installed on your primary residence. If you're replacing your roof as part of a larger energy project — for example, installing solar panels — the roof cost may be eligible as part of the solar installation under the Residential Clean Energy Credit. The IRS and Energy Star publish current lists of qualifying products. Keep your product specifications and manufacturer's certification to verify eligibility at tax time.