Tax deductions for owner performed repairs and upgrades.

Tax deductions for owner performed repairs and upgrades.

DeAngelo TatumPro Member
Investor · Milwaukee, WI · Member since 2022 · 12 posts · 3 votes

What is the correct way to deduct rental property repairs, upgrades and maintenance cost when you preform all of the work yourself, being the owner/landlord?

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Michael PlaksPro Member
Tax Accountant / Enrolled Agent · Houston, TX · Member since 2014 · 5k+ posts · 6k+ votes
4y
Quote from @DeAngelo Tatum:

What is the correct way to deduct rental property repairs, upgrades and maintenance cost when you preform all of the work yourself, being the owner/landlord?

The correct way is to count only materials and only deduct them if they qualify as repairs under the IRS rules. Does not matter what you call them. For example, painting is a repair, but bathroom remodeling is not. It is an "improvement", deducted slowly over 27.5 years, aka depreciation.

Cannot deduct your own labor, as I suspect you hoped to do. No, cannot "hire yourself", either, even with a separate company.

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  • Michael PlaksPro Member
    Tax Accountant / Enrolled Agent · Houston, TX · Member since 2014 · 5k+ posts · 6k+ votes
    4y
    Quote from @DeAngelo Tatum:

    What is the correct way to deduct rental property repairs, upgrades and maintenance cost when you preform all of the work yourself, being the owner/landlord?

    The correct way is to count only materials and only deduct them if they qualify as repairs under the IRS rules. Does not matter what you call them. For example, painting is a repair, but bathroom remodeling is not. It is an "improvement", deducted slowly over 27.5 years, aka depreciation.

    Cannot deduct your own labor, as I suspect you hoped to do. No, cannot "hire yourself", either, even with a separate company.

  • DeAngelo TatumPro Member
    OP
    Investor · Milwaukee, WI · Member since 2022 · 12 posts · 3 votes
    4y
    Quote from @Michael Plaks:
    Quote from @DeAngelo Tatum:

    What is the correct way to deduct rental property repairs, upgrades and maintenance cost when you preform all of the work yourself, being the owner/landlord?

    The correct way is to count only materials and only deduct them if they qualify as repairs under the IRS rules. Does not matter what you call them. For example, painting is a repair, but bathroom remodeling is not. It is an "improvement", deducted slowly over 27.5 years, aka depreciation.

    Cannot deduct your own labor, as I suspect you hoped to do. No, cannot "hire yourself", either, even with a separate company.


     Thanks, that is good to know.

  • Theresa HarrisPro Member
    Member since 2019 · 15k+ posts · 11k+ votes
    4y

    As Michael said, just don't claim your actual costs (ie do not pay yourself) and make sure you differentiate between what costs you can claim now (repairs and maintenance) vs when you sell (upgrades).

  • Tampa, FL · Member since 2020 · 60 posts · 43 votes
    4y

    DeAngelo, always think about what you consider your "hourly rate" when doing business. If you can pay someone for less than what you value as your "hourly rate", you should pay someone else. This not only spreads out business in the community, but also won't bug you down with things that aren't worth your time. Plus, you can deduct the expense of paying someone, while you cannot deduct the "imaginary expense" of doing work yourself.

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