The difference between capital improvements and repairs to your home can be subtle. But in general, anything you might call a repair is probably not considered a tax-deductible capital improvement.
If you've got a hole in your roof, for example, and you patch it up, it's not the same as replacing the roof, which, as we know, is a capital improvement. One way to look at it is how long each change is likely to last. The existing roof will probably get another hole in a year or maybe a few years, but a new roof will remain hole-free for decades.
There's a good chance you will sell the house before it needs replacing again, and that's the key. The IRS considers something that brings a part of your home back to its original condition to be a repair, not a tax deduction for home improvement.
So, can home repairs be tax deductible? No, only improvements are. Something that makes a part of your home better than its original condition is considered to be an improvement. Let's say you occasionally rent out your home and add a breakfast bar to your kitchen to make it look nicer. You can write off the cost of that addition when you pay
Airbnb 1099 taxes as it qualifies as a home improvement.
The same logic follows anything structural in your house that you replace rather than repair, like the foundation. In fact, just about anything you replace in your home can probably be an unintentional capital improvement that ends up being a tax deduction for home improvement for you. You may not want to replace the furnace, but if at some point it needs a repair that costs more than a new furnace would, it only makes sense to replace it.