How far back can I claim a deduction for repairs?
For the last 2 or 3 (maybe 4) years, I've had a special assessment tacked onto my monthly HOA for a building repair (boiler replacement I think). I've never claimed tax deductions for this repair. Obviously, I can deduct what I paid into this in 2023. But, can I now also deduct what I paid in 2022 and 2021 or have I missed out on that opportunity? This is a rental condo in Chicago.