Tax Credits
How Much:
10% of cost up to $500 or a specific amount from $50 - $300
(not including installation/labor costs)
Expires:
December 31, 2011
Details:
Must be an existing home & your principal residence. New construction and rentals do not qualify
"Metal roofs with appropriate pigmented coatings" that meet ENERGY STAR requirements are eligible.
Roof coatings are NOT eligible for the tax credit.
The roofs that are eligible are "reflective roofs." Reflective roofs are not for everyone. They will provide the most benefit in hot sunny climates where you are using your air conditioning a lot. If your house is already shaded and the roof is not exposed too much sun, then a reflective roof may not provide a significant benefit. The benefits will also be lessened if your attic space is well insulated
Find Qualified Models:
Unfortunately, a simple list of all roofs that qualify for the tax credit does not exist.
There are many metal roofs listed on the ENERGY STAR qualified product list. EPA can not confirm that these ENERGY STAR qualified roofs are eligible for the tax credit. Check with the manufacturer, and ask them to provide a Manufacturer Certification Statement.
If you want to look at the ENERGY STAR qualified roof list, look in the "Type" column for:
- Metal roofs will have a Type =
"Metal" (~ 2,000 metal roofs on ENERGY STAR list)
How to Apply:
For products "placed in service" in 2011, you need to file the 2011 IRS Form 5695 and submit it with your 2011 taxes (by April 15, 2012)
On the 1040 form the residential energy tax credit (from Form 5695) is claimed on line 52.
What you need to submit and save:
Save your receipts and the Manufacturer's Certification Statement for your records.
Submit Form 5695 with your taxes.
Cool Roofs and Emissivity
What is Emissivity?
The emittance of a material refers to its ability to release absorbed heat. Scientists use a number between 0 and 1, or 0% and 100%, to express emittance. With the exception of a metallic surface, most roofing materials can have emittance values above 0.85 (85%). One example is a metal wrench left in the sun, which is hot to the touch because it has a low emissivity value.
Link Between Energy Savings and Emissivity
Solar reflectance is the most important characteristic of a roof product in terms of yielding the highest energy savings during warmer months. The higher the solar reflective value the more efficient the product is in reflecting sunlight and heat away from the building and reducing roof temperature. This is particularly important in areas of the U.S. where peak load is a concern.
Emissivity can also contribute to a cool roof. In warm and sunny climates highly emissive roof products can help reduce the cooling load on the building by releasing the remaining heat absorbed from the sun. However, there is also evidence that low emissivity may benefit those buildings located in colder climates by retaining heat and reducing the heating load. Research on the benefits of emissivity is ongoing. Discuss reflectance and emissivity with your roofing contractor to determine what characteristics matter most given your unique climate.
ENERGY STAR Requirements
ENERGY STAR qualified roof products must meet minimum initial and aged solar reflectance values. Emissivity is not currently a requirement for ENERGY STAR qualification. However, starting December 31, 2007, EPA will post emissivity values for all products on the ENERGY STAR Qualified Products List to assist consumers in their purchasing decision. Longer term, EPA plans to revisit the possibility of adding an emissivity component to the ENERGY STAR specification.
Additional Tips for Superior Performance of Roof Products
Choose an installer carefully to ensure proper installation of the roof product or roof coating that will maximize durability and solar reflectance. The National Roofing Contractors Association (NRCA) provides helpful advice in its "Guidelines for Selecting a Roofing Contractor" (available at www.nrca.net ). To maximize energy and costs savings consider upgrading or installing other energy savers such as insulation and ENERGY STAR windows and HVAC equipment.
