A metal roof does not qualify for a federal energy tax credit on any installation completed in 2026. The Energy Efficient Home Improvement Credit under Section 25C, which once offered a small metal roof energy tax credit for reflective roofing materials, dropped roofing from its list of eligible improvements in 2023 and was terminated entirely for property placed in service after December 31, 2025.1Internal Revenue Service. One, Big, Beautiful Bill Provisions If you installed a qualifying reflective metal roof before 2023 and never claimed the credit, an amended return may still recover up to $500, but the filing window is nearly closed.
Why the Credit Is No Longer Available
The metal roof credit had a narrow life. Under the original Section 25C, homeowners could claim 10% of the cost of metal roofing materials with pigmented coatings designed to reduce heat gain, capped at $500 across all energy efficiency improvements combined, and only for installations completed on or before December 31, 2022.
The Inflation Reduction Act of 2022 rewrote Section 25C effective January 1, 2023, raising the general credit rate to 30% and replacing the lifetime cap with annual limits. That same rewrite struck metal and asphalt roofs from the list of qualifying improvements.2Office of the Law Revision Counsel. 26 USC 25C – Energy Efficient Home Improvement Credit From 2023 on, the credit covered windows, doors, insulation, heat pumps, and similar components. Roofing was gone.3Internal Revenue Service. Home Energy Tax Credits
The One Big Beautiful Bill Act, signed in 2025, then ended the entire Section 25C program. The credit is not allowed for any property placed in service after December 31, 2025.4Internal Revenue Service. FAQs for Modification of Sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, and 179D Under the One Big Beautiful Bill So even if roofing had stayed on the list, there is no longer a program to claim under.
Claiming a Missed Credit on a Pre-2023 Roof
If you installed a reflective metal roof on your primary residence before January 1, 2023, paid for the materials yourself, and the product met ENERGY STAR requirements at the time of purchase, you were entitled to 10% of the material cost (not labor), up to the $500 lifetime cap. Missing that credit on your original return doesn’t automatically forfeit it.
You can file an amended return using Form 1040-X. The general deadline is three years from the date you filed the original return, or two years from the date you paid the tax, whichever is later.5Internal Revenue Service. File an Amended Return For most homeowners who filed their 2022 return by the April 2023 deadline, the three-year window closes around April 2026. That is essentially now. For a tax year 2021 or earlier installation, the amendment period has likely already passed unless you filed or paid late.
The credit was non-refundable. It could only reduce your tax liability to zero for the installation year, and any excess was lost. The old Section 25C had no carryforward.
What the Roof Had to Meet
Not every metal roof qualified even during the eligible period. The product needed pigmented coatings or cooling granules specifically designed to reflect solar radiation and reduce heat gain. Plain unpainted metal panels did not count, however durable.
The product also needed ENERGY STAR certification at the time of purchase. For steep-slope roofs, ENERGY STAR required an initial solar reflectance of at least 0.25, maintaining at least 0.15 after three years of weathering. Low-slope roofs faced a higher bar: initial solar reflectance of at least 0.65, maintaining at least 0.50 after three years.6ENERGY STAR. Roof Products Version 3.0 Specification
How to File the Amended Claim
Pull together the Manufacturer’s Certification Statement first. This is a signed declaration from the roofing manufacturer confirming the product met federal energy efficiency requirements, and manufacturers typically post it on their websites. You don’t submit it with the return, but you need it on file for any audit.7ENERGY STAR. Tax Credit Definitions
You also need an itemized receipt that separates materials from labor. Under the old Section 25C rules for building envelope components, labor for installation was not eligible. Only the roofing panels with reflective coatings counted toward the 10% calculation.8Internal Revenue Service. Instructions for Form 5695 (2025) Delivery fees and contractor charges were excluded too.
The credit itself is reported on Part II of IRS Form 5695 (Residential Energy Credits), which attaches to Form 1040.2Office of the Law Revision Counsel. 26 USC 25C – Energy Efficient Home Improvement Credit If you’re amending, you’ll complete the Form 5695 for the tax year of installation and attach it to your Form 1040-X. Hold onto the certification, receipts, and a copy of the return for at least three years after you file the amendment.9Internal Revenue Service. How Long Should I Keep Records
Solar Roofing Is a Different (Also-Expired) Credit
Solar shingles and solar-integrated metal roofing qualified under a separate provision, Section 25D, the Residential Clean Energy Credit, because they generate electricity rather than simply reflecting heat. That credit covered 30% of total costs including labor, had no dollar cap, and let unused credit carry forward to future tax years.10Office of the Law Revision Counsel. 26 USC 25D – Residential Clean Energy Credit
The One Big Beautiful Bill terminated Section 25D as well. No credit is allowed for expenditures made after December 31, 2025.1Internal Revenue Service. One, Big, Beautiful Bill Provisions The IRS has clarified that an expenditure is treated as made when installation is completed, so a solar roof paid for in 2025 but finished later cannot be claimed.4Internal Revenue Service. FAQs for Modification of Sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, and 179D Under the One Big Beautiful Bill If you did claim the 25D credit on a solar roof installed in time and had excess credit beyond that year’s tax liability, the carryforward still applies to future returns.
Don’t Claim a Credit on a 2026 Installation
Because metal roofs stopped qualifying for new installations after 2022 and the whole Section 25C program ended after 2025, putting a 2026 roof on a tax return as an energy credit is an erroneous claim. The IRS imposes a penalty of 20% of the excessive amount claimed.11Internal Revenue Service. Erroneous Claim for Refund or Credit Interest runs on that penalty until it’s paid. Reasonable-cause waivers exist, but the expiration is stated plainly on IRS.gov, so a not-knowing defense would be difficult.