Can I take a tax deduction for home repairs or home improvements on my tax return?

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.

Related tax information about home repairs and home improvements

Tax Directory Topics:
Itemized Tax Deductions

IRS publications about home repairs or home improvements:
For a list of some other examples of home improvements, refer to IRS Publication 523,

Selling Your Home. Also see IRS Publication 551,

Basis of Assets and IRS Publication 17,

Your Federal Income Tax. Please read this IMPORTANT Editor's Note regarding navigating IRS publications with Adobe Acrobat Reader.
IRS publications can also be ordered by calling 1-800-829-3676.

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