Typically small drywall repairs and touch up paint I can accept if the tenant has been in for one or more years, especially if they have been a paying tenant and is leaving with notice. Larger wholes, actual damage to items aren't wear and tear and should be charged for. In order to keep security deposit in my area we are required to have estimates/invoices for the items showing the amount that will be held. If there is damage to items but you aren't going to replace them, show an estimate to have replaced and show the percentage that you are keeping for the damage, example below.
Replace Sink: 450.00 50% deducted for damage to existing sink, 225.00 reduced from security deposit.
No matter what just make sure to make notes of everything and send them something that breaks down everything, and request them sign off on it. Also, give them the option of walking the unit with you to go over the list.
Also, keep in mind that every area has different rules and regulations that need to be followed along with whatever is layed out in your specific lease terms.
Good Luck! Aaron
Also keep in mind the time frame for providing an itemized list and returning the deposit. In some areas if you don't return within that time you can be fined treble damages!!
Only deduct for actual damage, not ware and tear, and only deduct for actual contractor costs to repair. If you do the repairs yourself you may only charge for material used, a landlords time is worth nothing to a judge.