Repairs
Enter any amounts paid for repairs and maintenance that keep the property in an ordinarily efficient operating condition. For example, fixing a broken lock or painting a room.
Repairs and maintenance don't include improvements made to the property such as restoration or adapting the property to a new or different use. For example, fixing an existing furnace would be considered a repair. However, replacing an entire HVAC system would be an improvement.
Repairs and maintenance don't include improvements made to the property such as restoration or adapting the property to a new or different use. For example, fixing an existing furnace would be considered a repair. However, replacing an entire HVAC system would be an improvement.
