哪些 Home Improvement 可以抵税

Q: Are home repairs or maintenance costs deductible?

On a rental property, yes; on a personal residence, no.

For your personal residence, the answer is usually no, although you may benefit from certain energy-related home improvements.

Home improvement costs only come into play when you sell your home because you can include them in your home's adjusted cost basis. The bigger the basis, the lower your capital gain. 当然，如果是自住房，如果夫妻俩报税filing jointly， 本身有$500,000 的capital gain免税额， 个人是$250,000。

你也不知道多年后卖掉你房子时的赢利会是多少，所以It's always a good idea to keep track of what you paid in home improvements over the years, in case you end up with a taxable gain after the sale. To qualify as a deduction, IRS要求 home improvements are jobs like plumbing（这里的plumbing并非指的平时水龙头坏了之类的修理，而是大的比如copper plumbing , reroute), wiring, installing air conditioning or putting on a new roof, that add value and prolong your house’s life. 如果是出租房，这些都可以从income 中deduct, or depreciate over the years. For自住房，you can’t necessarily deduct these costs, but you can add the price of materials and labor to the basis of your home。具体的这些包括 room additions, new bathrooms, decks, fencing, landscaping, wiring upgrades, walkways, driveway, kitchen upgrades, plumbing upgrades, and new roofs.