Generally, you cannot
deduct home repairs or home improvements on your tax return in the current tax year. Home improvements add to the value of your
home, prolong its useful life, or adapt it to new uses. You add the cost of
home improvements
to the tax basis of your property.
Examples of home improvements include putting a recreation room in your unfinished basement,
adding another bathroom, or bedroom, putting up a fence, putting in new plumbing or
wiring, putting on a new roof, or paving your driveway.
Home repairs maintain your home in good condition. They do not add to its value or prolong
its life, and you do not add their cost to the tax basis of your property.
Nor can you deduct home repairs on your tax return.
Some examples of home repairs include repainting your house inside or outside, fixing your
gutters or floors, repairing leaks or plastering and replacing broken window panes.
The entire job is considered
a home improvement, however, if items that would otherwise be
considered home repairs are done as part of extensive remodeling or restoration of your home.
Selling Your
Home. Also see IRS 
